Laserfiche WebLink
'. / • <br />., By ~ .B. No. `O <br />A BILL TO BE ENTITLED <br />1 AN ACT <br />2 relating to prohibiting municipalities from imposing an income tax. <br />3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: <br />4 SECTION 1. Subchapter B, Chapter 302, Tax Code, is amended <br />5 by adding Section 302.103 to read as follows: <br />6 Sec. 302.103. INCOME TAXES PROHIBITED. (a) A municipality <br />7 may not impose a tax or. the income of individuals or corporations. <br />8 (b) This section does not prohibit a municipality from <br />9 imposing a franchise or occupation tax or a license fee on the <br />10 gross receipts of a business or occupation. <br />11 SECTION 2. The importance of this legislation and the <br />12 crowded condition of the calendars in both houses create an <br />13 emergency and an imperative public necessity that the <br />14 constitutional rule requiring bills to be read on three several <br />15 days in each house be suspended, and this rule is hereby suspended, <br />16 and that this Act take effect and be in force from and after its <br />17 passage, and it is so enacted. <br />71R332 JSA-D 1 <br />