Section 181.151. Restriction on Taxing Authority of Municipalities
TX Tax Code § 181.151 (2019) (N/A)
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Sec. 181.151. RESTRICTION ON TAXING AUTHORITY OF MUNICIPALITIES. A municipal corporation may not impose an occupation tax similar to the tax imposed by this chapter.
Acts 1981, 67th Leg., p. 1713, ch. 389, Sec. 1, eff. Jan. 1, 1982.