Tex. Tax Code § 101.008

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 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.

Tex. Tax Code § 101.008

Acts 1981, 67th Leg., p. 1493, ch. 389, Sec. 1, eff. Jan. 1, 1982.