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.
Bellaire, TX
Bellaire enforces detailed quiet hours under its noise ordinance adopted in 2023. Quiet hours run Sunday through Thursday from 9:00 PM to 7:00 AM (11:00 PM t...
Bellaire, TX
Bellaire prohibits all construction activity during quiet hours regardless of noise level. Construction is permitted only during non-quiet hours: 7:00 AM to ...
Bellaire, TX
Bellaire's noise ordinance prohibits all lawn care activities, including leaf blower use, during quiet hours regardless of noise level. During non-quiet hour...
Bellaire, TX
Bellaire Code Chapter 6 (Animals and Fowl) prohibits keeping dogs that create excessive noise disturbing neighbors. Barking dog complaints are handled by Bel...
Bellaire, TX
Bellaire's noise ordinance sets specific decibel limits for amplified music: 60 dB maximum in residential zones during quiet hours and 75 dB during non-quiet...
Bellaire, TX
Bellaire regulates street parking through Chapter 30 (Traffic and Vehicles) with restrictions on specific streets, time limits, and no-parking zones. The cit...
See how Bellaire's business tax classification rules stack up against other locations.
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