Sec. 181.151. RESTRICTION ON TAXING AUTHORITY OF MUNICIPALITIES. A municipal corporation may not impose an occupation tax similar to the tax imposed by this chapter. Acts 1981, 67th Leg., p. 1713, ch. 389, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER E. CLASSIFICATION OF TAX AND ALLOCATION OF REVENUE
Restriction On Taxing Authority of Municipalities
Tex. Tax Code § 181.151, under Cement Production Tax.
Tex. Tax Code § 181.151