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Jurisdictions That Impose Local Sales Tax on Telecommunications Services(96-339)
Revised: November 2024
State law provides that telecommunications services are subject to the state sales tax, but are exempt from all local sales taxes.
The governing body of a city, county, transit authority, or other special purpose district may vote to impose sales tax on these services. The local sales tax is limited to telecommunications services occurring between locations within Texas.
The local sales tax is collected based on where the call originates. If the origin of the call cannot be determined, then the local sales tax collected is based on where the call is billed. Local sales tax on mobile telecommunications services is determined differently.
While telecommunications services are subject to state sales tax, local sales tax is optional. A city, county, transit authority, or special purpose district can impose local sales tax on telecommunications services that occur between locations within Texas. A call from Austin to Dallas is subject to local tax, for instance, while a call from Austin to Chicago is not.
For mobile telecommunications services, the local sales tax rate is determined by the customer's place of primary use, generally the residential or primary business street address. For example, a salesman based in Austin will pay Austin city and transit sales tax on a cellular call from San Antonio to Corpus Christi, since Austin is the place of primary use.
For telecommunication services billed call-by-call or per transmission, the local sales tax rate is determined by where the call or transmission originates. If a visitor in Houston calls someone in Beaumont and charges the call to their home phone in El Paso, Houston local tax is due.
For telephone calls not billed call-by-call, the local sales tax rate is determined by the customer's place of primary use. For example, a subscriber to voice over Internet protocol (VOIP) pays $39.95 per month for unlimited local and long-distance calls. Charges for calls are not itemized. If the subscriber's home is in Austin, the $39.95 charge is subject to Austin city and transit tax.
New for January 2025
Cities
- Saint Hedwig
Special Purpose Districts
- Ellis County Emergency Services District No. 2
- Ellis County Emergency Services District No. 2-A
- Fort Bend County Emergency Services District No. 2
- Fort Bend County Emergency Services District No. 2-A
Master List January 2025
Below is a list of all cities, counties, transit authorities, or other special purpose districts that impose local sales tax on telecommunications services. This list is updated quarterly with any new information.
If you have questions or need information on imposing the tax, please call our toll-free number 800-531-5441, ext. 3-4530. In Austin, call 512-463-4530.
If you have questions regarding taxability, call 800-252-5555.
| City Name | Effective Date |
|---|---|
| Abbott | 01/01/2024 |
| Abilene | 10/01/1987 |
| Addison | 10/01/1987 |
| Alamo | 07/01/2011 |
| Alamo Heights | 07/01/2019 |
| Aledo | 10/01/1987 |
| Alice | 10/01/1987 |
| Allen | 10/01/1989 |
| Alpine | 01/01/1988 |
| Alvarado | 01/01/2009 |
| Alvin | 04/01/2016 |
| Amarillo | 10/01/1987 |
| Ames (Liberty Co.) | 01/01/1988 |
| Anna | 01/01/2010 |
| Andrews | 10/01/1987 |
| Angleton | 10/01/1987 |
| Angus | 01/01/1988 |
| Annetta | 10/01/2014 |
| Annetta North | 07/01/1988 |
| Annetta South | 01/01/1988 |
| Anthony | 01/01/1988 |
| Aransas Pass | 01/01/2009 |
| Archer City | 04/01/2006 |
| Arlington | 10/01/1987 |
| Aspermont | 04/01/2005 |
| Athens | 10/01/1987 |
| Atlanta | 04/01/2012 |
| Aubrey | 01/01/1988 |
| Austin | 10/01/1987 |
| Azle | 01/01/1997 |
| Balch Springs | 07/01/1997 |
| Balcones Heights | 10/01/1987 |
| Bandera | 01/01/2009 |
| Bangs | 01/01/1988 |
| Bartlett | 01/01/1988 |
| Bartonville | 01/01/1988 |
| Bay City | 10/01/1987 |
| Bayou Vista | 04/01/2000 |
| Beaumont | 10/01/1987 |
| Bedford | 10/01/1987 |
| Beeville | 01/01/1995 |
| Bellevue | 01/01/1990 |
| Belton | 10/01/1987 |
| Benavides | 01/01/1988 |
| Benbrook | 10/01/1987 |
| Big Lake | 04/01/1997 |
| Big Spring | 10/01/1987 |
| Bishop | 04/01/2016 |
| Blooming Grove | 04/01/2007 |
| Blue Mound | 10/01/1987 |
| Blue Ridge | 07/01/2023 |
| Borger | 10/01/1987 |
| Bonham | 01/01/2004 |
| Bovina | 04/01/2003 |
| Bowie | 07/01/2019 |
| Boyd (Wise Co.) | 01/01/1988 |
| Brazoria | 04/01/1990 |
| Breckenridge | 10/01/1987 |
| Brenham | 01/01/1990 |
| Briarcliff | 01/01/2020 |
| Bridge City | 04/01/1991 |
| Bronte | 10/01/1987 |
| Brownfield | 07/01/1996 |
| Brookshire | 01/01/1988 |
| Brookside Village | 04/01/1997 |
| Brownsville | 04/01/1989 |
| Brownwood | 10/01/1987 |
| Bryan | 10/01/1987 |
| Buda | 07/01/2024 |
| Bulverde1 | 01/01/2010 - 12/31/2010, 01/01/2014 |
| Burkburnett | 10/01/1987 |
| Burleson | 10/01/1987 |
| Burton | 04/01/2004 |
| Cameron | 01/01/1988 |
| Canadian | 04/01/1988 |
| Canyon | 10/01/1987 |
| Carrizo Springs | 10/01/1988 |
| Carrollton | 01/01/1991 |
| Castle Hills | 10/01/1987 |
| Castroville | 07/01/2009 |
| Cedar Hill | 10/01/1987 |
| Cedar Park | 10/01/1987 |
| Celeste | 01/01/1988 |
| Celina | 04/01/2013 |
| Center | 10/01/1987 |
| Chandler | 07/01/1988 |
| Childress | 10/01/1987 |
| China | 10/01/1988 |
| Cibolo | 07/01/1988 |
| Cisco | 10/01/1987 |
| Clarendon | 10/01/1987 |
| Claude | 10/01/1987 |
| Clear Lake Shores | 01/01/1990 |
| Cleburne | 04/01/1988 |
| Cleveland | 01/01/1988 |
| Clint | 10/01/1987 |
| Cockrell Hill | 10/01/2018 |
| Coffee City | 07/01/2011 |
| Coldspring | 01/01/1988 |
| College Station | 01/01/1997 |
| Colleyville | 01/01/1989 |
| Colmesneil | 10/01/1987 |
| Colorado City | 10/01/1987 |
| Commerce | 10/01/1995 |
| Conroe | 10/01/1987 |
| Converse | 01/01/1988 |
| Coppell | 01/01/1992 |
| Copper Canyon | 07/01/1988 |
| Copperas Cove | 01/01/1988 |
| Corpus Christi | 10/01/1987 |
| Corinth | 01/01/2003 |
| Corrigan | 04/01/1988 |
| Corsicana | 04/01/1988 |
| Cottonwood Shores | 10/01/1998 |
| Cotulla | 10/01/2005 |
| Coupland | 10/01/2014 |
| Crane | 10/01/1987 |
| Crosbyton | 10/01/1987 |
| Crowell | 01/01/2015 |
| Crowley | 10/01/1987 |
| Cuero | 01/01/2010 |
| Cumby | 04/01/1988 |
| Cuney | 10/01/1994 |
| Cut and Shoot | 07/01/2007 |
| Daingerfield | 10/01/1987 |
| Dalhart | 10/01/1987 |
| Dallas | 10/01/1987 |
| Dalworthington Gardens | 10/01/1987 |
| Danbury | 10/01/2010 |
| De Leon | 07/01/1995 |
| Decatur | 10/01/1987 |
| Deer Park | 01/01/1988 |
| Denison | 10/01/2003 |
| Denton | 10/01/1987 |
| Deport | 10/01/2009 |
| DeSoto | 10/01/1987 |
| Devers | 01/01/2018 |
| Devine | 10/01/1987 |
| Dickinson | 01/01/1988 |
| Dish | 10/01/2016 |
| Donna | 10/01/2018 |
| Double Oak | 04/01/1988 |
| Driscoll | 01/01/1988 |
| Duncanville | 10/01/1987 |
| Eagle Lake | 01/01/2017 |
| Eagle Pass | 10/01/1987 |
| Early | 10/01/2005 |
| East Mountain | 04/01/1988 |
| Eastland | 01/01/1989 |
| Easton | 10/01/2015 |
| Edcouch | 04/01/1990 |
| Eden | 01/01/1988 |
| Edgecliff Village | 10/01/1987 |
| Edinburg | 07/01/1988 |
| Edna | 01/01/1993 |
| El Campo | 10/01/1987 |
| El Paso | 10/01/1987 |
| Eldorado | 10/01/1987 |
| Electra | 04/01/1988 |
| Elgin | 07/01/1988 |
| Elsa | 01/01/2016 |
| Emory | 10/01/2004 |
| Encinal | 07/01/2010 |
| Ennis | 01/01/2003 |
| Escobares | 10/01/2011 |
| Euless | 10/01/1987 |
| Everman | 04/01/1988 |
| Fairview | 04/01/2005 |
| Farmers Branch | 10/01/1987 |
| Farmersville | 10/01/1987 |
| Fate | 10/01/1987 |
| Ferris | 01/01/2018 |
| Flower Mound | 07/01/1988 |
| Floydada | 10/01/1987 |
| Forest Hill | 10/01/1987 |
| Fort Stockton | 10/01/1987 |
| Fort Worth | 10/01/1987 |
| Fredericksburg | 10/01/1987 |
| Freeport | 10/01/1987 |
| Frisco | 01/01/1990 |
| Fritch | 01/01/2008 |
| Fulshear | 04/01/2011 |
| Gainesville | 10/01/1987 |
| Galveston | 04/01/1989 |
| Ganado | 10/01/1987 |
| Garland | 10/01/1987 |
| George West | 10/01/1987 |
| Georgetown | 10/01/1988 |
| Glen Rose | 10/01/1987 |
| Goliad | 10/01/1987 |
| Gonzales | 10/01/1987 |
| Gordon (Palo Pinto Co.) | 10/01/1987 |
| Gorman | 10/01/1995 |
| Graford | 01/01/1989 |
| Granbury | 10/01/2017 |
| Grandfalls | 07/01/2009 |
| Grandview | 01/01/2010 |
| Grand Prairie | 10/01/1987 |
| Grand Saline | 04/01/2021 |
| Grapevine | 10/01/1987 |
| Granite Shoals | 10/01/2014 |
| Greenville | 01/01/1989 |
| Gregory | 01/01/1988 |
| Groesbeck | 01/01/1988 |
| Groom | 01/01/1988 |
| Groves | 10/01/1987 |
| Gruver | 10/01/1987 |
| Gun Barrel City | 04/01/2008 |
| Gunter | 01/01/2012 |
| Hale Center | 10/01/1987 |
| Hallsburg | 01/01/1988 |
| Haltom City | 04/01/1988 |
| Hamilton | 10/01/1987 |
| Happy | 10/01/1987 |
| Harlingen | 01/01/1993 |
| Haskell | 10/01/1987 |
| Haslet | 10/01/1987 |
| Heath | 10/01/1987 |
| Hedwig Village | 01/01/2018 |
| Helotes | 01/01/2009 |
| Henderson | 01/01/2013 |
| Henrietta | 07/01/1989 |
| Hewitt | 01/01/2005 |
| Hico | 01/01/2011 |
| Higgins | 04/01/2017 |
| Highland Park | 10/01/1987 |
| Highland Village | 07/01/2016 |
| Hillsboro | 10/01/2006 |
| Hitchcock | 10/01/2004 |
| Hollywood Park | 01/01/1988 |
| Hooks | 04/01/2000 |
| Horizon City | 01/01/1991 |
| Houston | 10/01/1987 |
| Hubbard | 10/01/1988 |
| Hudson | 04/01/1988 |
| Hudson Oaks | 10/01/1987 |
| Hughes Springs | 01/01/2018 |
| Humble | 04/01/2016 |
| Hunters Creek Village | 10/01/1987 |
| Huntsville | 01/01/1988 |
| Hurst | 10/01/1987 |
| Hutchins | 10/01/1987 |
| Ingleside | 01/01/1988 |
| Iowa Park | 04/01/1988 |
| Irving | 01/01/1989 |
| Jacksonville | 10/01/1987 |
| Jefferson | 10/01/2009 |
| Jersey Village | 10/01/1987 |
| Jewett | 01/01/2009 |
| Johnson City | 01/01/2022 |
| Jonestown | 10/01/1988 |
| Josephine | 07/01/2022 |
| Joshua | 10/01/1987 |
| Jourdanton | 10/01/1987 |
| Karnes City | 04/01/1988 |
| Katy | 10/01/1987 |
| Kaufman | 01/01/1988 |
| Keene | 07/01/2008 |
| Keller | 10/01/1987 |
| Kemah | 10/01/1987 |
| Kenedy | 10/01/1987 |
| Kennedale | 01/01/1992 |
| Kerens | 07/01/1988 |
| Kermit | 01/01/1988 |
| Kilgore | 10/01/1987 |
| Killeen | 10/01/1987 |
| Kirby | 07/01/2014 |
| Kosse | 07/01/2013 |
| Knox City | 01/01/1988 |
| Krum | 10/01/2015 |
| Kyle | 07/01/1988 |
| Ladonia | 10/01/2012 |
| La Feria | 01/01/1988 |
| La Grange | 01/01/2018 |
| La Joya | 07/01/1989 |
| La Marque | 07/01/1990 |
| Lavon | 10/01/2019 |
| La Ward | 01/01/1989 |
| Lake Dallas | 10/01/1987 |
| Lake Worth | 10/01/1987 |
| Lakeport | 01/01/1990 |
| Lakewood Village | 01/01/2010 |
| Lakeside (Tarrant Co.) | 01/01/1988 |
| Lakeway | 10/01/1987 |
| Lamesa | 10/01/2006 |
| Lancaster | 10/01/1987 |
| Laredo | 10/01/1987 |
| Leon Valley | 10/01/1987 |
| League City | 01/01/2017 |
| Levelland | 10/01/1987 |
| Lewisville | 01/01/1988 |
| Liberty (Liberty Co.) | 10/01/1987 |
| Liberty Hill | 01/01/2011 |
| Lindsay | 01/01/2019 |
| Little Elm | 01/01/1993 |
| Littlefield | 10/01/1987 |
| Live Oak | 01/01/1995 |
| Livingston | 10/01/2010 |
| Llano | 01/01/1988 |
| Lockhart | 10/01/1987 |
| Lockney | 10/01/1987 |
| Lometa | 01/01/2004 |
| Lone Oak | 04/01/1997 |
| Longview | 04/01/1988 |
| Lorena | 10/01/2004 |
| Lubbock | 10/01/1987 |
| Lufkin | 10/01/1991 |
| Lumberton | 01/01/1998 |
| Malakoff | 07/01/1995 |
| Manor | 10/01/1987 |
| Mansfield | 10/01/1987 |
| Marble Falls | 01/01/1988 |
| Marfa | 10/01/1987 |
| Marlin | 04/01/2007 |
| Marquez | 01/01/2009 |
| Marshall | 10/01/1987 |
| Mason | 10/01/1987 |
| Mathis | 10/01/1987 |
| Maypearl | 01/01/2014 |
| McAllen | 10/01/1987 |
| McCamey | 07/01/1988 |
| McKinney | 10/01/1987 |
| McLean | 10/01/1987 |
| McLendon Chisholm | 04/01/2020 |
| Meadows Place | 10/01/1995 |
| Melissa | 01/01/2009 |
| Memphis | 10/01/1987 |
| Menard | 10/01/2022 |
| Mercedes | 01/01/1988 |
| Merkel | 04/01/2003 |
| Mesquite | 10/01/1987 |
| Mexia | 10/01/1987 |
| Midland | 10/01/1987 |
| Midlothian | 04/01/2003 |
| Mineola | 04/01/2021 |
| Mineral Wells | 10/01/1988 |
| Mingus | 10/01/1987 |
| Mission | 01/01/1988 |
| Missouri City | 01/01/1988 |
| Monahans | 10/01/1987 |
| Montgomery | 07/01/2003 |
| Morgan's Point | 01/01/2010 |
| Morgan's Point Resort | 04/01/2012 |
| Morton | 10/01/1987 |
| Mount Pleasant | 10/01/1987 |
| Mount Vernon | 10/01/1987 |
| Muleshoe | 10/01/1987 |
| Munday | 10/01/1987 |
| Mustang | 01/01/1988 |
| Nacogdoches | 10/01/1990 |
| Nassau Bay | 10/01/2011 |
| Natalia | 04/01/2015 |
| New Berlin | 04/01/1988 |
| New Boston | 01/01/2000 |
| New Braunfels | 01/01/1989 |
| New Summerfield | 01/01/1988 |
| Niederwald | 10/01/2003 |
| Nocona | 04/01/2019 |
| Nolanville | 07/01/2010 |
| North Richland Hills | 10/01/1987 |
| Nome | 01/01/1988 |
| Oak Leaf | 04/01/2009 |
| Oak Point | 10/01/2003 |
| Oak Ridge (Cooke Co) | 04/01/1988 |
| Oak Ridge (Kaufman Co) | 04/01/2018 |
| Oak Ridge North | 10/01/1987 |
| Odem | 01/01/1988 |
| Odessa | 10/01/1987 |
| O'Donnell | 10/01/1990 |
| Olney | 10/01/1987 |
| Orange | 01/01/1988 |
| Orchard | 07/01/1988 |
| Overton | 04/01/1988 |
| Ovilla | 10/01/2007 |
| Palacios | 01/01/1991 |
| Palestine (Anderson Co.) | 01/01/1988 |
| Palmer | 01/01/1988 |
| Palm Valley | 01/01/1997 |
| Palmhurst | 10/01/2007 |
| Palmview | 10/01/2007 |
| Pampa | 10/01/1987 |
| Panorama Village | 04/01/2010 |
| Panhandle | 10/01/1987 |
| Pantego | 07/01/1988 |
| Paris | 10/01/1987 |
| Pasadena | 10/01/1987 |
| Payne Springs | 07/01/2007 |
| Pearland | 10/01/1987 |
| Pecos City | 07/01/2014 |
| Pearsall | 10/01/1987 |
| Pelican Bay | 10/01/2004 |
| Petrolia | 04/01/1998 |
| Pflugerville | 10/01/2021 |
| Pharr | 04/01/1988 |
| Pilot Point | 10/01/1994 |
| Pinehurst (Orange Co) | 10/01/1987 |
| Piney Point Village | 10/01/1987 |
| Pittsburg | 07/01/2010 |
| Plainview | 10/01/1987 |
| Plano | 10/01/1987 |
| Poetry | 04/01/2023 |
| Point Comfort | 10/01/1987 |
| Ponder | 10/01/1987 |
| Port Arthur | 04/01/1988 |
| Port Isabel | 04/01/1988 |
| Port Neches | 10/01/1987 |
| Pottsboro | 10/01/2005 |
| Prairie View | 04/01/1988 |
| Presidio | 01/01/2010 |
| Princeton | 10/01/1987 |
| Progreso | 07/01/2002 |
| Progreso Lakes | 07/01/1988 |
| Prosper | 01/01/2015 |
| Quinlan | 01/01/1988 |
| Ralls | 10/01/1987 |
| Ranger | 10/01/1987 |
| Rankin (Upton Co.) | 01/01/1988 |
| Red Oak | 10/01/2017 |
| Reno (Lamar Co.) | 10/01/2005 |
| Richardson | 01/01/1991 |
| Richland Hills | 01/01/1989 |
| Riesel | 04/01/2003 |
| Rio Grande City | 07/01/2011 |
| Rio Hondo | 01/01/2004 |
| River Oaks | 10/01/1987 |
| Riverside | 10/01/2004 |
| Roanoke | 04/01/1988 |
| Robert Lee | 10/01/1987 |
| Robinson | 10/01/2004 |
| Roby | 01/01/1988 |
| Rockdale | 10/01/2021 |
| Rockport | 10/01/1987 |
| Rockwall | 10/01/1987 |
| Roma | 07/01/2011 |
| Roscoe | 10/01/1987 |
| Rollingwood | 10/01/2003 |
| Rosenberg | 07/01/1992 |
| Rotan | 10/01/1987 |
| Round Rock | 01/01/1992 |
| Rowlett | 10/01/1987 |
| Royse City | 10/01/1987 |
| Runaway Bay | 01/01/1988 |
| Rusk | 10/01/1987 |
| Sachse | 01/01/1995 |
| Saginaw | 10/01/1987 |
| Saint Hedwig | 01/01/2025 |
| Saint Jo | 01/01/1998 |
| Salado | 01/01/2011 |
| San Angelo | 01/01/1989 |
| San Antonio | 10/01/1987 |
| San Diego | 10/01/1987 |
| San Juan (Hidalgo Co.) | 04/01/1989 |
| San Marcos | 10/01/1987 |
| San Saba | 07/01/2004 |
| Sansom Park | 01/01/1988 |
| Santa Anna | 01/01/2001 |
| Santa Fe | 01/01/2003 |
| Schertz | 01/01/1990 |
| Seabrook | 01/01/1988 |
| Seagoville | 01/01/1997 |
| Seagraves | 10/01/2014 |
| Seguin | 10/01/2007 |
| Seminole | 10/01/1987 |
| Seven Points | 10/01/1987 |
| Seymour | 10/01/1987 |
| Shamrock | 10/01/1987 |
| Shavano Park | 10/01/2024 |
| Shenandoah | 07/01/2015 |
| Silsbee | 01/01/1992 |
| Simonton | 01/01/2002 |
| Sinton | 10/01/1987 |
| Skellytown | 10/01/1987 |
| Slaton | 10/01/1987 |
| Smithville | 01/01/1988 |
| Snyder | 10/01/1987 |
| Somerset | 04/01/2013 |
| Sonora | 10/01/1987 |
| Sour Lake | 10/01/1987 |
| Southmayd | 10/01/1994 |
| Spearman | 10/01/1987 |
| Stafford | 01/01/2024 |
| Stamford | 10/01/1987 |
| Stanton | 10/01/1987 |
| Stephenville | 01/01/1989 |
| Stinnett | 10/01/1987 |
| Stockdale | 04/01/2012 |
| Strawn | 10/01/1987 |
| Streetman | 10/01/2014 |
| Sugar Land | 01/01/1992 |
| Sullivan City | 10/01/2008 |
| Sulphur Springs | 07/01/1988 |
| Sun Valley | 04/01/1991 |
| Sundown | 10/01/1987 |
| Sunset Valley | 01/01/1988 |
| Sweeny | 07/01/1988 |
| Sweetwater | 10/01/1987 |
| Tatum | 10/01/1987 |
| Taylor | 04/01/1988 |
| Temple | 04/01/1989 |
| Terrell | 04/01/1988 |
| Terrell Hills | 10/01/2024 |
| Texarkana | 01/01/1988 |
| Texas City | 01/01/1993 |
| Three Rivers | 10/01/1987 |
| Tiki Island | 04/01/2000 |
| Timpson | 01/01/2011 |
| Tolar | 07/01/2000 |
| Trophy Club | 04/01/1989 |
| Tye | 10/01/1987 |
| Tyler | 01/01/1988 |
| University Park | 10/01/1987 |
| Van Alstyne | 01/01/2015 |
| Venus | 01/01/2009 |
| Vernon | 10/01/1987 |
| Victoria | 10/01/1987 |
| Vidor | 10/01/1987 |
| Village of the Hills | 10/01/2010 |
| Von Ormy | 10/01/2009 |
| West University Place | 10/01/1987 |
| Waco | 10/01/1987 |
| Wake Village | 01/01/2000 |
| Walnut Springs | 04/01/2010 |
| Watauga | 01/01/1990 |
| Waxahachie | 10/01/1987 |
| Weatherford | 10/01/1987 |
| Webberville | 01/01/2004 |
| Webster | 10/01/1987 |
| Weimar | 04/01/1997 |
| Weslaco | 01/01/1988 |
| West | 01/01/2012 |
| West Orange | 07/01/2013 |
| West Tawakoni | 01/01/1997 |
| Westlake | 10/01/1995 |
| Wharton | 10/01/1987 |
| White Settlement | 10/01/1987 |
| White Oak | 04/01/2009 |
| Wichita Falls | 01/01/1988 |
| Willow Park | 10/01/1987 |
| Wimberley | 04/01/2008 |
| Wills Point | 01/01/1988 |
| Windthorst | 01/01/1989 |
| Wink | 01/01/1988 |
| Winnsboro | 10/01/1987 |
| Winters | 10/01/1987 |
| Wolfforth | 10/01/1987 |
| Woodway | 04/01/1995 |
| Woodville | 10/01/1987 |
| Yorktown | 07/01/1989 |
1 From January through December 2010, Bulverde imposed the tax on telecommunications services. The tax was rescinded in January 2011. Effective January 2014, the tax has been re-imposed by the city.
| County Name | Effective Date |
|---|---|
| Angelina | 01/01/2008 |
| Anderson | 07/01/2011 |
| Bailey | 04/01/1989 |
| Blanco | 01/01/1988 |
| Bosque | 01/01/1988 |
| Burleson | 01/01/2004 |
| Cherokee | 10/01/1988 |
| Comanche | 07/01/1995 |
| El Paso | 01/01/1988 |
| Gillespie | 01/01/1988 |
| Gregg | 01/01/1995 |
| Guadalupe | 01/01/1990 |
| Hays | 04/01/1988 |
| Hill | 01/01/1988 |
| Hood | 01/01/2004 |
| Hopkins | 01/01/2012 |
| Houston | 01/01/2011 |
| Jim Hogg | 10/01/2016 |
| Jim Wells | 04/01/2018 |
| Kendall | 10/01/1995 |
| Kleberg | 01/01/2012 |
| Lamar | 10/01/2012 |
| Leon | 01/01/2004 |
| Madison | 01/01/2004 |
| Milam | 01/01/1988 |
| Morris | 04/01/1988 |
| Oldham | 01/01/2004 |
| Parker | 01/01/2004 |
| Rains | 07/01/1989 |
| Red River | 01/01/2013 |
| Runnels | 04/01/1988 |
| San Jacinto | 04/01/2004 |
| San Saba | 01/01/2004 |
| Scurry | 01/01/1994 |
| Smith | 10/01/1994 |
| Tom Green | 01/01/1988 |
| Upshur | 07/01/1988 |
| Walker | 10/01/1995 |
| Washington | 10/01/2006 |
| Young | 01/01/2004 |
| Transit Authority Name | Effective Date |
|---|---|
| Capital Metropolitan Transportation Authority (Austin MTA) | 07/01/1989 |
| Corpus Christi Regional Transit Authority (Corpus Christi RTA) | 10/01/1991 |
| Dallas Area Rapid Transit (Dallas MTA) | 10/01/1987 |
| Denton County Transportation Authority (Denton CTD) | 10/01/2004 |
| El Paso City Transit Department (El Paso CTD) | 01/01/1991 |
| Fort Worth Transportation Authority (Fort Worth MTA) | 07/01/1998 |
| Laredo City Transit Department (Laredo CTD) | 07/01/1991 |
| Special Purpose District Name | Effective Date |
|---|---|
| Austin County Emergency Services District No. 2 | 01/01/2022 |
| Bastrop County Emergency Services District No. 2 | 01/01/2023 |
| Benbrook Library District | 10/01/2000 |
| Bexar County Emergency Services District No. 2 | 01/01/2018 |
| Bexar County Emergency Services District No. 3 | 01/01/2017 |
| Bexar County Emergency Services District No. 4 | 04/01/2020 |
| Bexar County Emergency Services District No. 5 | 01/01/2018 |
| Bexar County Emergency Services District No. 6 | 01/01/2018 |
| Bexar County Emergency Services District No. 7 | 10/01/2017 |
| Bexar County Emergency Services District No. 8 | 10/01/2019 |
| Bexar County Emergency Services District No. 10 | 10/01/2018 |
| Bexar County Emergency Services District No. 11 | 07/01/2020 |
| Bexar County Emergency Services District No. 12 | 04/01/2019 |
| Blanco County Emergency Services District No. 1 | 10/01/2017 |
| Blanco County Emergency Services District No. 2 | 04/01/2016 |
| Blanco County South Library District | 04/01/2003 |
| Blanco County North Library District | 07/01/2006 |
| Brazos County Emergency Services District No. 1 | 10/01/2021 |
| Brazos County Emergency Services District No. 2 | 04/01/2021 |
| Brazos County Emergency Services District No. 3 | 10/01/2022 |
| Brewster County Emergency Services District No. 1 | 04/01/2004 |
| Brownwood Municipal Development District | 10/01/2017 |
| Bulverde Area Rural Library District | 07/01/2000 |
| Burnet County Emergency Services Dstrict No. 2 | 04/01/2021 |
| Burnet County Emergency Services District No. 3 | 04/01/2024 |
| Burnet County Emergency Services Dstrict No. 4 | 10/01/2015 |
| Burnet County Emergency Services Dstrict No. 5 | 04/01/2021 |
| Burnet County Emergency Services Dstrict No. 6 | 10/01/2015 |
| Burnet County Emergency Services Dstrict No. 8 | 04/01/2014 |
| Burnet County Emergency Services Dstrict No. 9 | 04/01/2016 |
| Caldwell Hays Emergency Services District No. 1 | 10/01/2013 |
| Caldwell Hays Emergency Services District No. 1-A | 10/01/2015 |
| Caldwell County Emergency Services District No. 2 | 10/01/2017 |
| Caldwell County Emergency Services District No. 3 | 04/01/2020 |
| Caldwell County Emergency Services District No. 3-A | 04/01/2020 |
| Caldwell County Emergency Services District No. 4 | 01/01/2018 |
| Canyon Lake Community Library District | 07/01/2000 |
| Cass County Emergency Services District No. 2 | 10/01/2017 |
| Cass County Emergency Services District No. 3 | 04/01/2022 |
| Cass County Emergency Services District No. 3-A | 04/01/2022 |
| Cedar Hill Crime Control and Prevention District | 10/01/2014 |
| Chambers County Emergency Services District No. 1 | 04/01/2011 |
| Colleyville Crime Control District | 04/01/2020 |
| Comal County Emergency Services District No. 1 | 10/01/2009 - 03/31/2010 |
| Comal County Emergency Services District No. 3 | 04/01/2004 |
| Comal County Emergency Services District No. 4 | 10/01/2009 |
| Comal County Emergency Services District No. 5 | 10/01/2009 |
| Comal County Emergency Services District No. 6 | 04/01/2006 |
| Comal County Emergency Services District No. 7 | 04/01/2022 |
| Comal County Emergency Services District No. 7-A | 04/01/2022 |
| Coppell Crime Control District | 04/01/2009 |
| Copper Canyon Crime Control District | 01/01/2018 |
| Corinth Crime Control District | 07/01/2006 |
| Corpus Christi Crime Control District | 01/01/2011 |
| Dalworthington Gardens Crime Control District | 01/01/2019 |
| Deer Park Crime Control and Prevention District | 01/01/2013 |
| Deer Park Fire Control and EMS District | 01/01/2013 |
| Driftwood Economic Development Municipal Management District | 04/01/2010 |
| Dripping Springs Community Library District | 07/01/2000 |
| East Aldine Management District | 10/01/2016 |
| East Travis Gateway Library District | 10/01/2007 |
| El Paso County Emergency Services District No. 1 | 10/01/2021 |
| El Paso County Emergency Services District No. 2 | 10/01/2013 |
| Ellis County Emergency Services District No. 2 | 01/01/2025 |
| Ellis County Emergency Services District No. 2-A | 01/01/2025 |
| Ennis Crime Control District | 07/01/2016 |
| Euless Crime Control District | 10/01/1996 |
| Fate Municipal Development District | 10/01/2016 |
| Flower Mound Crime Control District | 01/01/2009 |
| Flower Mound Fire Control District | 01/01/2009 |
| Forest Hill Crime Control District | 023-063 |
| Forest Hill Library District | 01/01/2003 |
| Fort Bend County Emergency Services District No. 2 | 01/01/2025 |
| Fort Bend County Emergency Services District No. 2-A | 01/01/2025 |
| Fort Bend County Emergency Services District No. 5 | 10/01/2021 |
| Fort Bend County Emergency Services District No. 7 | 10/01/2017 |
| Fort Bend County Emergency Services District No. 8 | 10/01/2023 |
| Fort Bend County Emergency Services District No. 8-A | 10/01/2023 |
| Galveston County Emergency Services District No. 2 | 04/01/2024 |
| Generation Park Management District | 04/01/2016 |
| Gonzales County Emergency Services District No. 1 | 10/01/2022 |
| Gonzales County Emergency Services District No. 1-A | 10/01/2022 |
| Gonzales County Emergency Services District No. 2 | 10/01/2022 |
| Gonzales County Emergency Services District No. 2-A | 10/01/2022 |
| Grand Prairie Crime Control District | 04/01/2008 |
| Gregg County Emergency Services District No. 1 | 04/01/2024 |
| Gregg County Emergency Services District No. 1-A | 04/01/2024 |
| Gregg County Emergency Services District No. 2 | 04/01/2020 |
| Haltom City Crime Control District | 01/01/1997 |
| Hardin County Emergency Services District No. 2 | 04/01/2011 |
| Harris County Emergency Services District No. 2 | 07/01/2009 |
| Harris County Emergency Services District No. 4 | 01/01/2011 |
| Harris County Emergency Services District No. 4-A | 10/01/2013 |
| Harris County Emergency Services District No. 5 | 07/01/2010 |
| Harris County Emergency Services District No. 6 | 07/01/2019 |
| Harris County Emergency Services District No. 7 | 07/01/2013 |
| Harris County Emergency Services District No. 9 | 01/01/2015 |
| Harris County Emergency Services District No. 10 | 07/01/2011 |
| Harris County Emergency Services District No. 12 | 10/01/2014 |
| Harris County Emergency Services District No. 13 | 10/01/2019 |
| Harris County Emergency Services District No. 14 | 04/01/2010 |
| Harris County Emergency Services District No. 16 | 01/01/2018 |
| Harris County Emergency Services District No. 17 | 04/01/2013 |
| Harris County Emergency Services District No. 20 | 10/01/2015 |
| Harris County Emergency Services District No. 21 | 01/01/2016 |
| Harris County Emergency Services District No. 24 | 10/01/2017 |
| Harris County Emergency Services District No. 28 | 07/01/2013 |
| Harris County Emergency Services District No. 46 | 04/01/2012 |
| Harris County Emergency Services District No. 47 | 10/01/2016 |
| Harris County Emergency Services District No. 48 | 10/01/2017 |
| Harris County Emergency Services District No. 50 | 04/01/2010 |
| Harris County Emergency Services District No. 60 | 07/01/2009 |
| Harris County Emergency Services District No. 80 | 04/01/2007 |
| Harris County Improvement District No. 18 | 07/01/2016 |
| Hays County Emergency Services District No. 3 | 10/01/2008 |
| Hays County Emergency Services District No. 3-A | 10/01/2013 |
| Hays County Emergency Services District No. 4 | 04/01/2019 |
| Hays County Emergency Services District No. 5 | 04/01/2014 |
| Hays County Emergency Services District No. 5-A | 10/01/2016 |
| Hays County Emergency Services District No. 6 | 10/01/2017 |
| Hays County Emergency Services District No. 6-A | 10/01/2018 |
| Hays County Emergency Services District No. 8 | 10/01/2008 |
| Hays County Emergency Services District No. 8-A | 10/01/2013 |
| Henderson County Emergency Services District No. 6 | 07/01/2019 |
| Hurst Crime Control District | 01/01/1997 |
| Jasper County Emergency Services District No. 1 | 10/01/2018 |
| Jasper County Emergency Services District No. 4 | 04/01/2021 |
| Jasper County Emergency Services District No. 4-A | 04/01/2021 |
| Jasper County Emergency Services District No. 4-B | 04/01/2021 |
| Jeff Davis County Emergency Services District No. 1 | 07/01/2006 |
| Jefferson County Emergency Services District No. 3 | 04/01/2024 |
| Jefferson County Emergency Services District No. 4 | 04/01/2024 |
| Jefferson County Emergency Services District No. 4-A | 04/01/2024 |
| Johnson County Emergency Services No. 1 | 10/01/2021 |
| Johnson County Emergency Services No. 1-A | 10/01/2021 |
| Johnson County Emergency Services No. 1-B | 10/01/2021 |
| Kaufman County Emergency Services No. 4 | 10/01/2023 |
| Kaufman County Emergency Services No. 7 | 10/01/2023 |
| Keller Crime Control District | 01/01/2003 |
| Lake Travis Library District | 10/01/2004 |
| Lakewood Village Municipal Development District | 07/01/2012 |
| Lewisville Crime Control District | 04/01/2012 |
| Lewisville Fire Control District | 04/01/2012 |
| Liberty County Emergency Services District No. 1 | 10/01/2021 |
| Liberty County Emergency Services District No. 2 | 04/01/2024 |
| Liberty County Emergency Services District No. 2-A | 04/01/2024 |
| Liberty County Emergency Services District No. 7 | 10/01/2016 |
| Liberty County Emergency Services District No. 7-A | 04/01/2020 |
| Liberty Hill Library District | 01/01/2004 |
| Limestone County Emergency Services District No. 2 | 01/01/2024 |
| Medina County Emergency Services District No. 1 | 04/01/2016 |
| Medina County Emergency Services District No. 2 | 10/01/2023 |
| Medina County Emergency Services District No. 4 | 10/01/2023 |
| Medina County Emergency Services District No. 4-A | 10/01/2023 |
| Medina County Emergency Services District No. 5 | 10/01/2023 |
| Medina County Emergency Services District No. 5-A | 10/01/2023 |
| Medina County Emergency Services District No. 6 | 04/01/2016 |
| Montgomery County Emergency Services District No. 1 | 10/01/2013 |
| Montgomery County Emergency Services District No. 2 | 10/01/2016 |
| Montgomery County Emergency Services District No. 3 | 04/01/2013 |
| Montgomery County Emergency Services District No. 4 | 01/01/2010 |
| Montgomery County Emergency Services District No. 5 | 07/01/2010 - 09/30/2015 |
| Montgomery County Emergency Services District No. 6 | 04/01/2012 |
| Montgomery County Emergency Services District No. 7 | 07/01/2007 |
| Montgomery County Emergency Services District No. 7-A | 10/01/2012 |
| Montgomery County Emergency Services District No. 8 | 01/01/2012 |
| Montgomery County Emergency Services District No. 9 | 07/01/2007 |
| Montgomery County Emergency Services District No. 10 | 07/01/2015 |
| Montgomery County Emergency Services District No. 12 | 07/01/2006 |
| Montgomery County Emergency Services District No. 12-A | 10/01/2008 |
| Montgomery County Emergency Services District No. 12-B | 10/01/2013 |
| Montgomery County Emergency Services District No. 14 | 10/01/2016 |
| Montgomery County Emergency Services District No. 14-A | 10/01/2019 |
| Montgomery County Management District No. 1 | 10/01/2020 |
| Nacogdoches County Hospital District | 01/01/1993 |
| North Hays County Emergency Services District No. 1 | 10/01/2018 |
| North Richland Hills Crime Control District | 10/01/1996 |
| Nueces County Emergency Services District No. 4 | 04/01/2022 |
| Oak Point Municipal Development District | 07/01/2012 |
| Orange County Emergency Services District No. 3 | 07/01/2010 |
| Ovilla Municipal Development District | 01/01/2016 |
| Palmhurst Crime Control District | 10/01/2007 |
| Palmview Crime Control District | 10/01/2007 |
| Palo Pinto County Emergency Services District No. 1 | 07/01/2018 |
| Palo Pinto County Emergency Services District No. 1-A | 07/01/2018 |
| Palo Pinto County Emergency Services District No. 2 | 04/01/2016 |
| Parker County Emergency Services District No. 1 | 10/01/2017 |
| Parker County Emergency Services District No. 8 | 10/01/2019 |
| Prosper Crime Control and Prevention District | 10/01/2018 |
| Prosper Fire Control and Prevention District | 10/01/2018 |
| Reno Crime Control District | 10/01/2005 |
| Richland Hills Crime Control District | 10/01/2007 |
| River Oaks Crime Control District | 01/01/1997 |
| Rockdale Municipal Development District | 01/01/2019 |
| Rusk County Emergency Services District No. 1 | 04/01/2024 |
| Rusk County Emergency Services District No. 1-A | 04/01/2024 |
| Rusk County Emergency Services District No. 1-B | 04/01/2024 |
| Seabrook Crime Control District | 07/01/2007 |
| Shenandoah Municipal Development District | 07/01/2015 |
| Smith County Emergency Services District No. 1 | 10/01/2023 |
| Smith County Emergency Services District No. 2 | 04/01/2020 |
| Smith County Emergency Services District No. 2-A | 04/01/2020 |
| Smith County Emergency Services District No. 2-B | 04/01/2020 |
| Sullivan City Crime Control District | 10/01/2008 |
| Sweetwater Municipal Development District | 04/01/2019 |
| The Woodlands Township | 01/01/2003 |
| The Woodlands Township Economic Development Zone | 04/01/2008 |
| Timpson Library District | 01/01/2004 |
| Town Center Economic Development Zone No. 1 | 07/01/2003 |
| Town Center Economic Development Zone No. 2 | 01/01/2004 |
| Town Center Economic Development Zone No. 3 | 01/01/2004 |
| Town Center Economic Development Zone No. 4 | 04/01/2007 |
| Travis County Emergency Services District No. 2 | 01/01/2005 |
| Travis County Emergency Services District No. 2-A | 10/01/2014 |
| Travis County Emergency Services District No. 3 | 07/01/2004 |
| Travis County Emergency Services District No. 4 | 10/01/2004 |
| Travis County Emergency Services District No. 4-A | 04/01/2014 |
| Travis County Emergency Services District No. 5 | 07/01/2008 |
| Travis County Emergency Services District No. 5-A | 07/01/2008 |
| Travis County Emergency Services District No. 6 | 07/01/2009 |
| Travis County Emergency Services District No. 6-A | 07/01/2009 |
| Travis County Emergency Services District No. 8 | 10/01/2009 |
| Travis County Emergency Services District No. 8-A | 10/01/2013 |
| Travis County Emergency Services District No. 9 | 01/01/2018 |
| Travis County Emergency Services District No. 10 | 10/01/2015 |
| Travis County Emergency Services District No. 11 | 01/01/2006 |
| Travis County Emergency Services District No. 11-A | 04/01/2010 |
| Travis County Emergency Services District No. 12 | 10/01/2012 |
| Travis County Emergency Services District No. 12-A | 10/01/2013 |
| Travis County Emergency Services District No. 14 | 10/01/2013 |
| Trophy Club Crime Control District | 07/01/2015 |
| Tyler County Emergency Services District No. 4 | 10/01/2023 |
| Tyler County Emergency Services District No. 5 | 10/01/2022 |
| Uvalde County Emergency Services District No. 2 | 04/01/2024 |
| Walker County Emergency Services District No. 1 | 04/01/2018 |
| Walker County Emergency Services District No. 2 | 10/01/2015 |
| Waller-Harris Emergency Services District No. 200 | 04/01/2021 |
| Watauga Crime Control District | 01/01/1997 |
| Wells Branch Library District | 01/01/2000 |
| Westbank Library District | 01/01/2000 |
| White Settlement Crime Control District | 10/01/1996 |
| Williamson County Emergency Services District No. 1 | 10/01/2013 |
| Williamson County Emergency Services District No. 3 | 10/01/2016 |
| Williamson County Emergency Services District No. 4 | 10/01/2020 |
| Williamson County Emergency Services District No. 4-A | 10/01/2021 |
| Williamson County Emergency Services District No. 5 | 04/01/2017 |
| Williamson County Emergency Services District No. 6 | 04/01/2024 |
| Williamson County Emergency Services District No. 6-A | 04/01/2024 |
| Williamson County Emergency Services District No. 7 | 10/01/2009 |
| Williamson County Emergency Services District No. 7-A | 04/01/2021 |
| Williamson County Emergency Services District No. 10 | 10/01/2023 |
| Williamson County Emergency Services District No. 10-A | 10/01/2023 |
| Wilson County Emergency Services District No. 1 | 04/01/2020 |
| Wilson County Emergency Services District No. 2 | 07/01/2016 |
| Wilson County Emergency Services District No. 3 | 04/01/2021 |
| Wilson County Emergency Services District No. 4 | 04/01/2024 |
| Wimberley Village Library District | 01/01/2005 |
| Wise County Emergency Services District No. 1 | 10/01/2024 |
| Wise County Emergency Services District No. 1-A | 10/01/2024 |
| Wise County Emergency Services District No. 2 | 10/01/2023 |
| Zapata County Assistance District | 10/01/2016 |