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.
Humble, TX
Humble Code §8.03.011 prohibits construction, demolition, and power lawn mower operation between 10:00 PM and 6:00 AM. Heavy equipment (§8.03.008) also prohi...
Humble, TX
Keeping any animal or bird that causes frequent or long-continued noise disturbing the vicinity is a violation of Humble's noise ordinance (Art. 8.03).
Humble, TX
Aircraft noise is federally preempted. Humble has no local aircraft noise ordinance. The city is near Houston Bush Intercontinental Airport (IAH).
Humble, TX
Humble does not have a standalone ordinance regulating leaf blower use. Gas-powered and electric leaf blowers are permitted for residential and commercial la...
Humble, TX
Humble Code of Ordinances Chapter 38 (Nuisances) prohibits unreasonably loud or disturbing sounds including amplified music. Sound from loudspeakers, PA syst...
Humble, TX
Humble regulates driveway construction and parking on residential property. Vehicles must be parked on improved surfaces — parking on grass, dirt, or unpaved...
See how Humble's business tax classification rules stack up against other locations.
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