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Don Huffines
Texas Comptroller of Public Accounts
Don Huffines
Texas Comptroller of Public Accounts
Don Huffines
Texas Comptroller of Public Accounts
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taxes

New and Additional Tax Rate Changes

Effective October 1, 2026

City Sales and Use Tax

The following cities have increased or adopted the additional city sales and use tax for the purposes listed below:

City/County Name Local Code Local Rate Total Rate Purpose
Beckville (Panola Co.) 2183027 .020000 .082500 CST
Ellinger 2075073 .015000 .082500 CST
Fayette Co. 4075000 .005000
Frost 2175045 .015000 .082500 PTR
Navarro Co. 4175009 .005000
Northlake (Denton Co.) 2061319 .015000 .082500 CST
Northlake Mun Dev Dist 5061747 .005000

Purpose:
CST - City Sales Tax | PTR - Property Tax Relief

City Sales and Use Tax

The following cities have abolished the additional city sales and use tax for the purposes listed below:

City/County Name Local Code Local Rate Total Rate Purpose
Bellmead 2161050 .012500 .080000 SMR
McLennan Co. 4161005 .005000
Naples 2172020 .012500 .080000 SMR
Morris Co. 4172002 .005000
Northlake (Denton Co.) 2061319 .015000 .082500 IDC
Northlake Mun Dev Dist 5061747 .005000
Orchard (Fort Bend Co.) 2079097 .017500 .080000 IDC
Roscoe (Nolan Co.) 2177025 .017500 .080000 SMR
*Shoreacres (Harris Co.) 2101259 .000000 .062500 CST, SMR

Purpose:
CST – City Sales Tax | IDC – Industrial and Economic Development | SMR – Street Maintenance & Repair

*The following cities have merged:
Effective Oct. 1, 2026, the city of La Porte and the city of Shoreacres, both located in Harris County, merged their cities into a single city to be known as the city of La Porte, with Shoreacres abolishing its sales tax.

Special Purpose District (SPD) Sales and Use Tax

The following special purpose districts (SPDs) have adopted a local sales and use tax:

SPD Name Local Code Local Rate
Ellis County Emergency Services District No. 1 5070559 .020000
The Ellis County Emergency Services District No. 1 is located in the eastern portion of Ellis County. The district excludes the cities of Maypearl and Venus for sales tax purposes. The unincorporated areas in Ellis County in ZIP Codes 75167, 76050, 76055, 76064, 76065 and 76084 are partially located in the district. Contact the district representative at 972-435-2411 for additional boundary information.
Ellis County Emergency Services District No. 9
The Ellis County Emergency Services District No. 9, located in the north-central portion of Ellis County, voted to adopt a sales and use tax at two different rates within the district. To administer the two sales tax rates, the two parts of the district are described below with the appropriate local code and tax rate:
Ellis County Emergency Services District No. 9 5070568 .020000
The Ellis County Emergency Services District No. 9 is located in the north-central portion of Ellis County. The district excludes the cities of Palmer, Ennis and Garrett. The unincorporated areas of Ellis County in ZIP Codes 75119, 75125, 75152, 75154 and 75165 are partially located in the district. Contact the district representative at 469-855-7762 for additional boundary information.
Ellis County Emergency Services District No. 9-A 5070577 .015000
The Ellis County Emergency Services District No. 9-A is the portion of the district located in the unincorporated portion of Ellis County that overlaps portions of the Palmer Municipal Development District, which has an SPD sales and use tax. Contact the district representative at 469-855-7762 for additional boundary information.
Kaufman County Emergency Services District No. 1
The Kaufman County Emergency Services District No. 1, located in the central and eastern portion of Kaufman County, voted to adopt a sales and use tax at two different rates within the district. To administer the two sales tax rates, the two parts of the district are described below with the appropriate local code and tax rate:
Kaufman County Emergency Services District No. 1 5129630 .020000
Kaufman County Emergency Services District No. 1 is located in the central and eastern portion of Kaufman County. The district excludes the cities of Kaufman, and for sales tax purposes, Oak Ridge and Post Oak Bend. The unincorporated areas in Kaufman County in ZIP Code 75142 are partially located in the district. Contact the district representative at 214-534-6123 for additional boundary information.
Kaufman County Emergency Services District No. 1-A 5129649 .017500
The Kaufman County Emergency Services District No. 1-A is the portion of the district located in the unincorporated portion of Ellis County that overlaps portions of the Kemp Municipal Development District, which has an SPD sales and use tax. Contact the district representative at 214-534-6123 for additional boundary information.
Montgomery County Emergency Services District No. 10
The Montgomery County Emergency Services District No. 10, located in the southwestern portion of Montgomery County, voted to increase the district's sales and use tax to two different rates within the district. To administer the two sales tax rates, the two parts of the district are described below with the appropriate local code and tax rate:
Montgomery County Emergency Services District No. 10 5170745 .010000
The Montgomery County Emergency Services District No. 10 is the portion of the district that overlaps the city of Stagecoach, the Westwood Magnolia Parkway Improvement District-A, the Audubon Management District and the Wood Trace Management District, which all have sales and use taxes. The district excludes the Westwood Magnolia Parkway Improvement District and the cities of Magnolia and Todd Mission, except for areas in the district annexed by the city of Todd Mission for limited purposes, which includes a strategic partnership agreement with the Colton Municipal Utility District No. 2. The unincorporated areas of Montgomery County in ZIP Codes 77316, 77354, 77355, 77362, 77384 and 77447 are partially located within the district. Contact the district representative at 713-984-8222 for additional boundary information.
Montgomery County Emergency Services District No. 10-A 5170852 .020000
The Montgomery County Emergency Services District No. 10-A is the portion of the district located in the unincorporated portion of Montgomery County that excludes any other taxing jurisdictions, including the cities of Magnolia and Stagecoach, the Westwood Magnolia Parkway Improvement Districts, the Audubon Management District and the Wood Trace Management District, which all have sales and use taxes. The unincorporated areas of Montgomery County in ZIP Codes 77316, 77354, 77355, 77362, 77447, 77382 and 77384 are partially located within the district. Contact the district representative at 713-984-8222 for additional boundary information.
Northlake Municipal Development District 5061747 .005000
The Northlake Municipal Development District has the same boundaries as the Northlake extraterritorial jurisdiction, which includes the city of Northlake and a portion of the district annexed by the city of Northlake for limited purposes, which includes a strategic partnership with Belton Fresh Water Supply District No. 1. Contact the district representative at 940-648-3290 for additional boundary information.

If you have questions about local sales and use tax rate changes, or if you want copies of new taxing authorities' boundaries (via submitted maps), please contact us.