Local Taxes & Fees in Harris County, TX (2026)

1 county-level rule, plus city-specific rules for 1 city in Harris County, Texas.

Verified from official government sources

Note: These county rules apply to unincorporated areas of Harris County. If you live within an incorporated city, that city's own rules apply: see the city list below.

Business Tax Classification

Texas does not authorize counties or cities to levy a general local business license or gross-receipts tax. Harris County businesses pay the state Comptroller franchise tax and sales tax only. The county collects ad valorem property tax on business personal property and inventory under Tax Code Chapter 22.

Texas Has No Local Business License Tax

Few Restrictions

Texas Comptroller — Franchise Tax (Ch. 171, Tax Code; 2026/2027 No Tax Due Threshold $2,650,000)

Franchise Tax. [...] What is Franchise Tax? The Texas franchise tax is a privilege tax imposed on each taxable entity formed or organized in Texas or doing business in Texas. [...] Due Dates: Annual Franchise Tax Reports. The annual franchise tax report is due May 15. If May 15 falls on a weekend or holiday, the due date will be the next business day. [...] Tax Rates, Thresholds and Deduction L...

Full ordinance details →Official source ↗

Local Taxes & Fees by City in Harris County

1 cities in Harris County have their own local taxes & fees rules. Each link goes to that city's dedicated page with code citations.

HoustonPop. 2,304,580

1 verified rule • Business Tax Classification

All Harris County ordinances

See every category we cover for Harris County: parking, noise, fences, fires, animals, pools, and more.

Harris County Ordinance Hub →