Texas Tax Code Chapter 171 imposes a single state franchise tax on most businesses operating in Dallas County. Texas does not allow city or county business gross-receipts taxes, so Dallas County has no business-tax classification scheme like California or Illinois.
Under Texas Tax Code Chapter 171, the Texas Comptroller administers a franchise tax (also called margin tax) on corporations, LLCs, partnerships, and other taxable entities doing business in Texas, including all of Dallas County. The 2024 no-tax-due threshold is $2.47 million in revenue; entities below file a public information report only. Tax rates run 0.375% (retail/wholesale) to 0.75% (other) of taxable margin. Texas constitutional and statutory rules (Local Gov Code 1.005 and Tax Code preemption) prevent counties and cities from layering local gross-receipts business taxes on top. Dallas County levies only ad valorem property tax (Tax Code Ch. 26) and the 7% HOT (Tax Code 352). Specialty business levies apply only via state-authorized chapters such as motor fuel and tobacco.
Failing to file or pay franchise tax under Tax Code 171.251 triggers 5% late penalty rising to 10%, plus interest and possible forfeiture of right to do business. The Comptroller may revoke registration. Dallas County has no separate business-tax regime.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
DeSoto, TX
DeSoto restricts parking of commercial vehicles in residential zoning districts. Commercial vehicles over one ton rated capacity, semi-tractors, trailers ove...
DeSoto, TX
DeSoto requires all residential swimming pools with water depths over 24 inches to be fully enclosed by a barrier at least 48 inches (4 feet) tall, per Texas...
DeSoto, TX
DeSoto generally permits wood, vinyl, wrought iron, chain link, masonry, and composite fences in residential zones, but each district has specific rules. Fro...
DeSoto, TX
DeSoto limits residential fence heights based on yard location. Fences in front yards are typically limited to 4 feet tall, while side and rear yard fences m...
DeSoto, TX
DeSoto requires fences to be structurally sound, properly installed, and maintained in good repair. Posts must be set in concrete footings of adequate depth ...
DeSoto, TX
DeSoto discourages feeding of wildlife that creates nuisance or public health concerns. Intentional feeding of feral hogs, coyotes, raccoons, and similar wil...
Side-by-side rule comparisons with other cities in Dallas County.
See how DeSoto's business tax classification rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.