No city, county, or other political subdivision may levy an occupation tax imposed by this title unless specifically permitted to do so by state law.
Official text of the Texas Tax Code as published by the Texas Legislative Council.
Tax Code › Title 2 › Chapter 101
Texas Tax Code § 101.008
Occupation Taxes Levied by Local Governments
General Provisions
Legislative history
Acts 1981, 67th Leg., p. 1493, ch. 389, Sec. 1, eff. Jan. 1, 1982.