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§ 302.101 — Texas Law | CourtGPT
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  3. Texas/
  4. Tax Code - Title 1 - Property Tax Code/
  5. Title 3 - Local Taxation/
  6. Subtitle A - General Taxing Authority and Provisions/
  7. Chapter 302 - Taxation Powers of Municipalitiessub/
  8. Subchapter B - General Provisions Relating to Excise Taxes/
  9. § 302.101
Texas Legal Code

§ 302.101

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(a) The governing body of a municipality, other than a Type C general-law municipality having 200 or fewer inhabitants, may impose and collect occupation taxes.(b) A license required by a Type A general-law municipality may not extend to more than one establishment or apply to more than one occupation, business, or calling and may not be imposed except by a vote of two-thirds of the elected aldermen. Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.