Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 2. STATE TAXATION |
Subtitle G. GROSS RECEIPTS TAXES |
Chapter 181. CEMENT PRODUCTION TAX |
Subchapter D. RESTRICTION ON MUNICIPALITIES |
Sec. 181.151. RESTRICTION ON TAXING AUTHORITY OF MUNICIPALITIES
Latest version.
-
A municipal corporation may not impose an occupation tax similar to the tax imposed by this chapter.
Acts 1981, 67th Leg., p. 1713, ch. 389, Sec. 1, eff. Jan. 1, 1982.