Corpus Christi, TX Local Taxes & Fees: Business Tax Classification (2026)

Sec. 17-50 levies a municipal occupation tax equal to one-half of whatever occupation or license tax the State of Texas imposes on a given calling, occupation, profession, trade, vocation or business conducted inside city limits (Code 1958, Sec. 35-2). The tax runs on the calendar year: Sec. " Sec. 17-51 requires payment in advance, before the person may lawfully engage in the taxed calling, occupation, profession, trade, vocation or business. Once paid, Sec. 17-53 entitles the taxpayer to a receipt; a business-location receipt must be kept posted in a conspicuous place in the place of business for inspection by city authorities, and a coin-operated-machine receipt must be affixed to the machine itself.

For coin-operated machines specifically, Sec. 50 fee to release a machine once sealed; breaking that seal or operating a sealed machine is a misdemeanor punishable under the general Code fine, Sec. 1-6. Beyond machines, Sec. 17-55 gives the city a prior lien for all delinquent taxes on all property used by the owner or operator of any taxed business or calling, and lets the city attorney sue to collect the tax, foreclose that lien, or enjoin the operation of the business until the tax is paid. The division traces to Code 1958 Sec. 35-2 through Sec. 35-8 and remains Division 2 of Chapter 17, Article I.