OCCUPATION TAXES LEVIED BY LOCAL GOVERNMENTS

Tax Code

Section: 101.008

Jurisdiction: TX

Bluebook Citation: Tex. Tax Code § 101.008

Sec. 101.008. OCCUPATION TAXES LEVIED BY LOCAL GOVERNMENTS. 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. Acts 1981, 67th Leg., p. 1493, ch. 389, Sec. 1, eff. Jan. 1, 1982.

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