§ 20-1 OCCUPATION TAX.

   The city may levy an occupation tax on any occupation for which it has specific state statutory authority to do so, and the amount of the tax shall conform to state statutory and constitutional provisions regarding the collection of occupation taxes by municipalities.

(1964 Code, § 24-1)

Statutory reference:

   Occupation taxes levied by local governments, see V.T.C.A., Tax Code, § 101.008

   Occupation taxes, see Texas Constit. Art. VIII, § 2