A municipal corporation may not impose an occupation tax similar to the tax imposed by this chapter.
Official text of the Texas Tax Code as published by the Texas Legislative Council.
Tax Code › Title 2 › Chapter 181 › Subchapter D
Texas Tax Code § 181.151
Restriction on Taxing Authority of Municipalities
Cement Production Tax · Restriction on Municipalities
Legislative history
Acts 1981, 67th Leg., p. 1713, ch. 389, Sec. 1, eff. Jan. 1, 1982.