Business Tax Classification: Dallas vs Irving
How do business tax classification rules compare between Dallas, TX and Irving, TX?
Dallas and Irving have similar restriction levels.
Dallas, TX
Dallas County
Texas has no city business income tax, but Dallas businesses pay state franchise tax to the Texas Comptroller and various Dallas-specific levies through the Office of the City Controller. Hotel occupancy, mixed-beverage gross receipts, and parking are city-administered.
View full Dallas rules →Irving, TX
Dallas County
Texas Tax Code Chapter 171 imposes a single state franchise tax on most businesses operating in Dallas County. Texas does not allow city or county business gross-receipts taxes, so Dallas County has no business-tax classification scheme like California or Illinois.
View full Irving rules →Key Facts Comparison
| Fact | Dallas | Irving |
|---|---|---|
| City income tax | None in Dallas | - |
| State franchise tax | TX Tax Code Chapter 171 | TX Tax Code Ch. 171 |
| Hotel occupancy tax | 7 percent city rate | - |
| Personal property tax | Filed with Dallas CAD | - |
| Administrator | Office of City Controller | Texas Comptroller |
| No-tax-due threshold | - | $2.47 million revenue |
| Top rate | - | 0.75% non-retail |
| County business tax | - | None |
Highlighted rows indicate differences between cities.
Dallas FAQ
Does Dallas charge me a city business income tax?
No. Texas prohibits municipal income taxation. Dallas businesses pay only the state franchise tax to the Texas Comptroller plus city-administered levies like hotel occupancy, parking, and industry-specific permit fees under Code Chapter 41.
What business filings does Dallas require beyond the state?
Most businesses need a certificate of occupancy and any industry-specific permits under Chapter 41 or 18A. Hotels remit occupancy tax monthly. Owners of business personal property file annual renditions with the Dallas Central Appraisal District.
Irving FAQ
Does Dallas County impose a separate business tax?
No. Texas does not authorize counties to levy gross-receipts or income business taxes. Dallas County's only business-related levies are ad valorem property tax on business personal property and the unincorporated 7% HOT on lodging.
How is my Dallas County business taxed by the state?
Through the Texas franchise tax under Tax Code Chapter 171, administered by the Comptroller. Entities below the $2.47 million revenue threshold file a public information report only. Above that, you owe 0.375% to 0.75% of taxable margin.
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