OCCUPATION TAX.

Austin City Code tit. 11, ch. 11-4

in effect

Austin City Code § 11-4-1 LEVIED; AMOUNT.

§ 11-4-1 - LEVIED; AMOUNT. An occupation tax is imposed on each person in the city who is subject to the occupation tax laws of the state, in an amount equal to one-half of the occupation tax levied by the state on each occupation or separate establishment. Source: 1992 Code Section 5-4-1; Ord. 031204-10; Ord. 031211-11.

Austin City Code § 11-4-2 TIME OF PAYMENT.

§ 11-4-2 - TIME OF PAYMENT. (A) Except as provided in Subsection (B), a person against whom a tax is levied and assessed by this chapter shall pay the tax annually, in advance. (B) If the payment due date of an occupation tax is otherwise provided by state law, a person shall pay to the City the tax assessed by this chapter at the same time and in the same manner provided by state law. Source: 1992 Code Section 5-4-2; Ord. 031204-10; Ord. 031211-11.

Austin City Code § 11-4-3 RECEIPTS.

§ 11-4-3 - RECEIPTS. (A) The Financial and Administrative Services Department shall issue a receipt documenting payment of an occupation tax to the City. (B) If a receipt is issued for a business establishment, the operator of the business shall conspicuously post the receipt to allow inspection by the City's tax assessor and collector or the police chief. (C) The operator of a coin-operated vending machine or instrument shall post a receipt issued for the machine or instrument on the machine or instrument, or annexed or attached to the machine or instrument. Source: 1992 Code Section 5-4-2; Ord. 031204-10; Ord. 031211-11.

Source: City of Austin, City Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/tx/austin/codes/code_of_ordinances?nodeId=TIT11TA_CH11-4OCTAFetched: 10/27/2026