A tax imposed by this chapter is an occupation tax.
Official text of the Texas Tax Code as published by the Texas Legislative Council.
Tax Code › Title 2 › Chapter 191 › Subchapter G
Texas Tax Code § 191.121
Nature of Tax
Miscellaneous Occupation Taxes · Nature and Allocation of Tax
Legislative history
Acts 1981, 67th Leg., p. 1725, ch. 389, Sec. 1, eff. Jan. 1, 1982.