§ 28-2. Occupation tax—Generally.

There is hereby levied and there shall be collected from every person pursuing any occupation taxed by the general laws of the state, an annual occupation tax equal in each instance to one-half (½) of the state occupation tax, which taxes shall be paid annually in advance except where otherwise provided by state laws, in which event the same may be paid as is provided by state law.

(Ord. No. 99, § 1, 8-27-64)

State law reference

Miscellaneous occupation taxes, V.T.C.A., Tax Code ch. 191.

Cross reference

Alcoholic beverages, Ch. 4; coin-operated machines, § 5-13 et seq.; pool and billiard rooms, § 5-30 et seq.; electricians, § 9-51 et seq.; junk and junk dealers, § 14-24 et seq.; mobile home parks, § 17-23 et seq.; peddlers, § 22-19 et seq.