Tax Code › Title 2 › Chapter 182 › Subchapter B

Texas Tax Code § 182.024

Political Subdivisions

Miscellaneous Gross Receipts Taxes · Utility Companies

No city or other political subdivision of this state may impose an occupation tax or charge of any sort on a utility company taxed under this subchapter.

Official text of the Texas Tax Code as published by the Texas Legislative Council.

Official source
Legislative history

Acts 1981, 67th Leg., p. 1715, ch. 389, Sec. 1, eff. Jan. 1, 1982.