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.
La Porte, TX
La Porte Code of Ordinances Chapter 74 (Nuisances) prohibits unreasonably loud or disturbing sounds including amplified music. Sound from loudspeakers, PA sy...
La Porte, TX
La Porte regulates construction noise through its nuisance ordinance in Chapter 74. While no standalone construction hours ordinance exists, residential cons...
La Porte, TX
La Porte Code of Ordinances Chapter 14 (Animals) addresses barking dogs as a nuisance. A dog that barks, howls, or makes excessive noise continuously that di...
La Porte, TX
La Porte does not have a specific ordinance restricting leaf blower use. Gas-powered and electric leaf blowers are permitted for residential and commercial l...
La Porte, TX
La Porte regulates the parking and storage of recreational vehicles, boats, and trailers on residential property through its zoning and property maintenance ...
La Porte, TX
La Porte requires driveways to meet city standards for materials, width, and construction. Vehicles must be parked on paved surfaces — parking on grass, dirt...
See how La Porte's business tax classification rules stack up against other locations.
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