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.
Harris County, TX
Harris County Engineering creates loading zones on county-maintained streets through traffic-control orders authorized by Transportation Code section 542.202...
Harris County, TX
Smoke alarms in Harris County homes are governed by Texas Health and Safety Code Section 766.002 and, for rentals, Texas Property Code Sections 92.251 to 92....
Harris County, TX
Texas counties have no general zoning authority under Local Government Code Chapter 231, so unincorporated Harris County does not require a home occupation p...
Harris County, TX
Unincorporated Harris County does not impose night caps or stay-length limits on short-term rentals. Texas counties have no general zoning authority under th...
Harris County, TX
Texas Transportation Code does not classify skateboards, so they are barred from roadways. Harris County Precinct Parks rules prohibit skateboarding outside ...
Harris County, TX
Harris County has no local lead-hazard rental inspection program. Federal Title X (Residential Lead-Based Paint Hazard Reduction Act of 1992) and EPA Renovat...
See how Harris County'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.