Local Taxes & Fees in Texas (2026)
16 rules on the books across Texas, 15 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Business Tax Classification
How LAMC §21.41 classifies businesses for tax purposes (BTRC), including gross-receipts rates, small-business exemption, and how to dispute classification.
Corpus Christi
Some RestrictionsCorpus Christi charges its own occupation tax on every calling, trade, profession or business the State of Texas…
Read full rule →Farmersville
Some RestrictionsFarmersville imposes an annual occupation tax on billiard tables and coin-operated machines located in the city, set at…
Read full rule →Houston
Some RestrictionsHouston imposes no general local business license tax; the only citywide occupation tax under Chapter 44 is on…
Read full rule →Lubbock
Some RestrictionsLubbock's Charter requires every business, profession or occupation operating in the city to buy an annual license from…
Read full rule →New Braunfels
Some RestrictionsNew Braunfels levies its own occupational tax on top of the state occupational tax under City Code § 18-26, but only…
Read full rule →Pearland
Some RestrictionsPearland collects an annual local occupation tax equal to half of the state occupation tax from every person pursuing…
Read full rule →San Antonio
Some RestrictionsSan Antonio levies a local occupation tax on every business, profession or occupation equal to half the state's…
Read full rule →Waco
Some RestrictionsWaco levies its own occupation tax on every person pursuing a business, calling or profession the state also taxes, set…
Read full rule →Fort Worth
Light RestrictionsFort Worth does not run its own business tax classification system. City Code § 20-1 lets the council levy an…
Read full rule →Austin
Few RestrictionsTexas does not allow municipal gross-receipts taxes, so Austin has no local business tax classification scheme…
Read full rule →Dallas
Few RestrictionsTexas has no city business income tax, but Dallas businesses pay state franchise tax to the Texas Comptroller and…
Read full rule →Dallas County
Few RestrictionsTexas Tax Code Chapter 171 imposes a single state franchise tax on most businesses operating in Dallas County. Texas…
Read full rule →Frisco
Few RestrictionsTexas has no city or county business tax; companies operating in Frisco pay only the state franchise tax administered…
Read full rule →Harris County
Few RestrictionsTexas does not authorize counties or cities to levy a general local business license or gross-receipts tax. Harris…
Read full rule →Travis County
Few RestrictionsTravis County businesses pay the Texas franchise tax administered by the Comptroller rather than a local business…
Read full rule →Parking Tax
LAMC §21.50 parking-occupancy tax on commercial parking lots and garages (10%), including who collects, who pays, and what facilities are exempt.