CHAPTER 302. TAXATION POWERS OF MUNICIPALITIES
TAX CODE
TITLE 3. LOCAL TAXATION
SUBTITLE A. GENERAL TAXING AUTHORITY AND PROVISIONS
CHAPTER 302. TAXATION POWERS OF MUNICIPALITIES
SUBCHAPTER A. PROPERTY TAXES
Sec. 302.001. PROPERTY TAXES AUTHORIZED; PURPOSES. (a) A Type
A general-law municipality may levy property taxes for current
expenses, for the construction or purchase of public buildings,
water works, sewers, and other permanent improvements in the
municipality, including municipal schools and school sites, and
for the construction and improvement of municipal roads, streets,
and bridges in the municipality.
(b) A Type B general-law municipality may levy property taxes at
an annual rate not to exceed 25 cents for each $100 of property
valuation.
(c) A home-rule municipality may levy special or general
property taxes for lawful purposes.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1,
1987.
Sec. 302.002. OTHER TAXES NOT CONSIDERED: CERTAIN HOME-RULE
MUNICIPALITIES. (a) In determining the power of certain
home-rule municipalities to levy taxes, the taxes levied by a
county, a political subdivision of a county, or a district under
Article III, Section 52, of the Texas Constitution are not
considered.
(b) This section prevails over a provision of a municipal
charter to the extent of a conflict.
(c) This section applies only to a municipality that attempted
to amend its charter before June 30, 1939, and at the time of the
election to amend the charter did not own a water system,
sanitary sewer system, electric light system, or natural gas
system from which it could derive revenue.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1,
1987.
SUBCHAPTER B. GENERAL PROVISIONS RELATING TO EXCISE TAXES
Sec. 302.101. OCCUPATION TAXES. (a) The governing body of a
municipality, other than a Type C general-law municipality having
200 or fewer inhabitants, may impose and collect occupation
taxes.
(b) A license required by a Type A general-law municipality may
not extend to more than one establishment or apply to more than
one occupation, business, or calling and may not be imposed
except by a vote of two-thirds of the elected aldermen.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1,
1987.
Sec. 302.102. TAX COLLECTION POWERS. (a) The governing body of
a Type A general-law municipality may adopt ordinances and make
rules relating to the imposition, assessment, and collection of
taxes, except ad valorem taxes, authorized by this subchapter. An
ordinance may provide for the sale of real and personal property
for the collection of a tax authorized by this subchapter.
(b) A home-rule municipality may collect taxes that are
authorized by the charter of the municipality or by law and may
impose penalties for delinquent taxes. This subsection does not
apply to property taxes.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1,
1987.