TAX CODE

CHAPTER 302. TAXATION POWERS OF MUNICIPALITIES

SUBCHAPTER A. PROPERTY TAXES


	§ 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, § 1, eff. Sept. 1, 1987.           


	§ 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, § 1, eff. Sept. 1, 1987.           

SUBCHAPTER B. GENERAL PROVISIONS RELATING TO EXCISE TAXES


	§ 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, § 1, eff. Sept. 1, 1987.           


	§ 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, § 1, eff. Sept. 1, 1987.