§ 86-1. Occupation tax.

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

(Code 1969, § 23-1)

State law reference

Occupation taxes, V.T.C.A., Tax Code § 191.081 et seq.