Texas has no city business income tax, but Dallas businesses pay state franchise tax to the Texas Comptroller and various Dallas-specific levies through the Office of the City Controller. Hotel occupancy, mixed-beverage gross receipts, and parking are city-administered.
Texas does not authorize a municipal income tax, and Dallas does not impose one. Businesses instead remit the state franchise tax (a margins-based gross receipts tax) directly to the Texas Comptroller under Texas Tax Code Chapter 171. Dallas administers narrower industry-specific levies through the Office of the City Controller and City Treasury. These include the 7 percent municipal hotel occupancy tax, mixed-beverage gross receipts shares, alarm permit fees, taxicab and TNC permitting under Chapter 18A, and registration fees under Code Chapter 41. Businesses also file with the Dallas Central Appraisal District for personal property tax on tangible business assets. Specialized licenses apply to dance halls and pawnbrokers.
Failure to remit Dallas hotel occupancy or mixed-beverage taxes can trigger interest, late fees, and permit revocation. Failure to file state franchise reports leads to forfeiture of corporate privileges by the Comptroller and potential personal liability for officers.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Dallas, TX
Dallas has no city ordinance regulating residential lawn ornaments, statuary, or religious displays on private property. Property maintenance rules under Dal...
Dallas, TX
Dallas has no city ordinance specifically regulating residential inflatable holiday displays. Inflatables are permitted on private property subject to right-...
Dallas, TX
Dallas has no city ordinance specifying installation dates, removal deadlines, or brightness limits for residential holiday light displays. Amplified outdoor...
Dallas, TX
Built-in outdoor kitchens in Dallas require multiple permits through the Department of Sustainable Development and Construction: a building permit for the st...
Dallas, TX
Dallas has no city ordinance specifically regulating residential backyard smokers, pellet grills, or wood-fired ovens. Operation is governed by general nuisa...
Dallas, TX
Dallas adopts the 2021 International Fire Code under Dallas City Code Ch. 16 (Fire Prevention). IFC § 308.1.4 prohibits open-flame cooking devices and LP-gas...
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