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.
Dallas, TX
Dallas City Code Chapter 44 imposes a 7% city Hotel Occupancy Tax on rooms costing $2 or more per night, stacked on top of the 6% Texas state HOT for a combi...
Dallas, TX
Dallas Development Code Section 51A-4.217 allows home occupations as accessory uses in residential districts. The home occupation may not occupy more than 25...
See how Dallas's business tax classification rules stack up against other locations.
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