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.
Unlike Los Angeles or Chicago, Texas counties cannot impose a general business license tax or gross-receipts tax. Harris County businesses register with the Texas Comptroller for sales tax and franchise tax under Tax Code Chapters 151 and 171. The state franchise tax applies to entities with revenue above the no-tax-due threshold, currently $2.47 million annually. Harris County Appraisal District values business personal property and inventory each year, and the Tax Assessor-Collector collects ad valorem tax on those rolls. Cities including Houston also collect property tax but no local gross-receipts tax. Specialty industry licenses, like alcoholic beverage permits or food handler cards, are state-issued and not Harris County classifications.
Failure to file Comptroller franchise tax returns triggers $50 per missed report plus 10 percent penalty plus interest. Unrendered business personal property to HCAD draws a 10 percent penalty under Tax Code 22.28, plus regular delinquency penalties.
Baytown, TX
Baytown enforces noise regulations under its Code of Ordinances. Quiet hours are 10 PM to 6 AM in residential areas. Located near major ExxonMobil and Chevro...
Baytown, TX
Baytown Code of Ordinances Chapter 34 (Nuisances) regulates construction noise in residential areas. Construction activities producing loud noise are restric...
Baytown, TX
Baytown Code of Ordinances Chapter 34 (Nuisances) prohibits unreasonably loud or disturbing sounds including amplified music. Sound from loudspeakers, PA sys...
Baytown, TX
Baytown Code of Ordinances Chapter 14 (Animals) addresses barking dogs as a nuisance. A dog that barks, howls, or makes excessive noise continuously for an e...
Baytown, TX
Baytown does not have a specific ordinance restricting leaf blower use. Gas-powered and electric leaf blowers are permitted for residential and commercial la...
Baytown, TX
Baytown does not have a formal dibs or space-saving parking system. Residents may not reserve public street parking spaces with objects. Texas does not exper...
See how Baytown's business tax classification rules stack up against other locations.
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