Texas Statutes
Title 3 - Local Taxation
Subtitle A - General Taxing Authority and Provisions

Chapter 301 - General Provisions

Section 301.001. Purpose of Title - Sec. 301.001. PURPOSE OF TITLE. (a) This title is enacted...

Section 301.002. Construction of Code - Sec. 301.002. CONSTRUCTION OF CODE. The Code Construction Act (Chapter...

Section 301.003. Internal References - Sec. 301.003. INTERNAL REFERENCES. In this code: (1) a reference...

Section 301.004. Telephone Company Exemption - Sec. 301.004. TELEPHONE COMPANY EXEMPTION. (a) A municipality or other...

Chapter 302 - Taxation Powers of Municipalities

Subchapter A. Property Taxes

Section 302.001. Property Taxes Authorized; Purposes - Sec. 302.001. PROPERTY TAXES AUTHORIZED; PURPOSES. (a) A Type A...

Section 302.002. Other Taxes Not Considered: Certain Home-Rule Municipalities - Sec. 302.002. OTHER TAXES NOT CONSIDERED: CERTAIN HOME-RULE MUNICIPALITIES. (a)...

Subchapter B. General Provisions Relating to Excise Taxes

Section 302.101. Occupation Taxes - Sec. 302.101. OCCUPATION TAXES. (a) The governing body of a...

Section 302.102. Tax Collection Powers - Sec. 302.102. TAX COLLECTION POWERS. (a) The governing body of...