Texas Tax Code Title 3, Chapter 302 - Taxation Powers Of Municipalities

SUBCHAPTER A PROPERTY TAXES

• Texas Section 302.001 - Property Taxes Authorized; Purposes
  (a) A Type A general-law municipality may levy property taxes for current expenses, for the construction or purchase of public buildings, water works, sewers, and...

SUBCHAPTER B GENERAL PROVISIONS RELATING TO EXCISE TAXES

• Texas Section 302.002 - Other Taxes Not Considered: Certain Home-rule Municipalities
  (a) In determining the power of certain home-rule municipalities to levy taxes, the taxes levied by a county, a political subdivision of a county, or...
• Texas Section 302.101 - Occupation Taxes
  (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....
• Texas Section 302.102 - Tax Collection Powers
  (a) The governing body of a Type A general-law municipality may adopt ordinances and make rules relating to the imposition, assessment, and collection of taxes,...

Last modified: September 28, 2016