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.
Pasadena, TX
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Pasadena, TX
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Pasadena, TX
Pasadena enforces abandoned and junk vehicle regulations through Code Enforcement. Inoperable vehicles, vehicles with expired registration, and vehicles left...
Pasadena, TX
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Pasadena, TX
Pasadena requires residential off-street parking on improved surfaces under Sec. 9-7.1. Single-family driveways need 3.5 inches of 2500 PSI concrete with wir...
Pasadena, TX
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See how Pasadena's business tax classification rules stack up against other locations.
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