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.
Deer Park, TX
Deer Park Code of Ordinances Chapter 74 (Offenses and Nuisances) prohibits unreasonably loud noise that disturbs the peace of others. The city enforces noise...
Deer Park, TX
Deer Park regulates construction noise through its general nuisance provisions in Chapter 74. While no specific construction hours ordinance exists, disrupti...
Deer Park, TX
Deer Park restricts parking of large commercial vehicles in residential districts. Vehicles exceeding one ton rated capacity or bearing commercial markings a...
Deer Park, TX
Deer Park regulates on-street parking through the Code of Ordinances and Texas Transportation Code. Vehicles must comply with posted restrictions, clearance ...
Deer Park, TX
Deer Park requires residential vehicles to be parked on improved surfaces such as concrete or asphalt. Parking on grass, dirt, or other unimproved surfaces i...
Deer Park, TX
Deer Park does not impose a blanket overnight street parking ban. Vehicles may remain on residential streets overnight provided they are registered, operable...
See how Deer Park's business tax classification rules stack up against other locations.
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