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CityRuleLookup

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 Restrictions

Corpus Christi charges its own occupation tax on every calling, trade, profession or business the State of Texas…

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Farmersville

Some Restrictions

Farmersville imposes an annual occupation tax on billiard tables and coin-operated machines located in the city, set at…

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Houston

Some Restrictions

Houston imposes no general local business license tax; the only citywide occupation tax under Chapter 44 is on…

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Lubbock

Some Restrictions

Lubbock's Charter requires every business, profession or occupation operating in the city to buy an annual license from…

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New Braunfels

Some Restrictions

New Braunfels levies its own occupational tax on top of the state occupational tax under City Code § 18-26, but only…

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Pearland

Some Restrictions

Pearland collects an annual local occupation tax equal to half of the state occupation tax from every person pursuing…

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San Antonio

Some Restrictions

San Antonio levies a local occupation tax on every business, profession or occupation equal to half the state's…

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Waco

Some Restrictions

Waco levies its own occupation tax on every person pursuing a business, calling or profession the state also taxes, set…

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Fort Worth

Light Restrictions

Fort Worth does not run its own business tax classification system. City Code § 20-1 lets the council levy an…

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Austin

Few Restrictions

Texas does not allow municipal gross-receipts taxes, so Austin has no local business tax classification scheme…

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Dallas

Few Restrictions

Texas has no city business income tax, but Dallas businesses pay state franchise tax to the Texas Comptroller and…

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Dallas County

Few Restrictions

Texas Tax Code Chapter 171 imposes a single state franchise tax on most businesses operating in Dallas County. Texas…

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Frisco

Few Restrictions

Texas has no city or county business tax; companies operating in Frisco pay only the state franchise tax administered…

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Harris County

Few Restrictions

Texas does not authorize counties or cities to levy a general local business license or gross-receipts tax. Harris…

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Travis County

Few Restrictions

Travis County businesses pay the Texas franchise tax administered by the Comptroller rather than a local business…

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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.