Local Taxes & Fees in Houston, TX (2026)
1 verified local taxes & fees rules for Houston, Texas, sourced directly from the municipal code and official government pages.
Verified from official government sources
Business Tax Classification
Houston imposes no general local business license tax; the only citywide occupation tax under Chapter 44 is on coin-operated machines, set at one-fourth of the state occupation tax rate and collected through mandatory annual registration.
Houston Business Occupation Tax: Coin Machines Only
Some RestrictionsHouston Code of Ordinances § 44-83
Every owner who exhibits or displays, or who permits to be exhibited or displayed in the city any coin-operated machine shall pay, and there is hereby levied on each coin-operated machine, except those that are exempt under section 44-89 of this Code, an annual occupation tax in the amount equal to one-fourth of the current state occupation tax. All occupation taxes for coin-operated machines a...
Looking for Harris County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Houston city rules.
Local Taxes & Fees in Harris County →