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.
Irving, TX
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Irving, TX
Irving Ch. 22 makes unreasonably loud animal noise a per se violation. The owner, controller, or caretaker is responsible. Licensed animal facilities are exe...
Irving, TX
Irving restricts overnight parking of oversized vehicles and trailers in residential areas. Standard passenger vehicles may park overnight on streets where n...
Irving, TX
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Irving, TX
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Irving, TX
Irving does not impose breed-specific bans. Dogs deemed dangerous or vicious under Ch. 6 are regulated regardless of breed. Dangerous dog registration and en...
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