Tax Code §302.102

In force on Oct 19, 2010 · this text took effect Sep 01, 1987 · same as today's text

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.

History: Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.

Source: the Legislature's file server, seen Jul 03, 2021 to Nov 08, 2026.

Every version on file

Effective Sep 01, 1987 · seen Jul 2021–Nov 2026

Attorney General opinions that cite it

GA-0851 (Oct 19, 2010): Restrictions on a municipality's use of certain reserve funds originally generated from a hotel occupancy tax

A research copy. The official text is the Legislature's (statutes), the Secretary of State's (Texas Administrative Code) or eCFR's (federal rules). Not legal advice.