taxes

New and Additional Tax Rate Changes

Effective April 1, 2020

City Sales and Use Tax

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

City/County Name Local Code Local Rate Total Rate Purpose
Beach City (Chambers Co) 2036026 .015000 .082500CST
Chambers Co Health Services 5036507 .005000    
Bevil Oaks 2123084 .015000 .082500CST
Jefferson Co 4123002 .005000    
Campbell 2116092 .015000 .082500IDC
Hunt Co 4116001 .005000    
Mobile City (Rockwall Co) 2199056 .015000 .082500CST
Rockwall Co Assistance District 5199500 .005000   
South Frydek 2008084 .010000 .077500CST
Austin Co 4008002 .005000    
Tool (Henderson Co) 2107084 .020000 .082500SMR

Purpose:
CST - City Sales Tax
IDC - Economic and Industrial Development
SMR - Street Maintenance and Repair

Special Purpose District (SPD) Sales and Use Tax

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

SPD Name Local Code Local Rate
Bexar County Emergency Services District No. 4 5015682 .015000
The Bexar County Emergency Services District No. 4 is located in the northwestern portion of Bexar County. The district is located entirely within the San Antonio MTA, which has a transit sales and use tax. The district excludes any areas within the cities of San Antonio and Fair Oaks Ranch. The unincorporated areas of Bexar County in ZIP Codes 78006, 78015, 78255, 78256, and 78257 are partially located in the Bexar County Emergency Services District No. 4. Contact the district representative at 210-861-8643 for additional boundary information.

Caldwell County Emergency Services District No. 3

The Caldwell County Emergency Services District No. 3, located in the western portion of Caldwell County, which has a county sales and use tax, 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:

SPD Name Local Code Local Rate
Caldwell County Emergency Services District No. 3 5028543 .015000
The Caldwell County Emergency Services District No. 3 includes the unincorporated areas of the district. ZIP Code 78655 is partially located in the Caldwell County Emergency Services District No. 3. Contact the district representative at 512-694-8044 for additional boundary information.
Caldwell County Emergency Services District No. 3-A 5028552 .002500
The Caldwell County Emergency Services District No. 3-A is the portion of the Caldwell County Emergency Services District No. 3 located in the city of Martindale. Contact the district representative at 512-694-8044 for additional boundary information.
SPD Name Local Code Local Rate
Fort Bend County Assistance District No. 16 5079649 .020000
The Fort Bend County Assistance District No. 16 is located in the south-central portion of Fort Bend County. The district excludes the city of Fairchilds and any other cities or special purpose districts. The unincorporated areas of Fort Bend County in ZIP Codes 77461 and 77469 are partially located within Fort Bend County Assistance District No. 16. Contact the district representative at 281-344-9400 for additional boundary information.
Fort Bend County Assistance District No. 20 5079658 .020000
The Fort Bend County Assistance District No. 20 is located in the south-central portion of Fort Bend County. The district excludes the city of Needville and any other cities or special purpose districts. The unincorporated areas of Fort Bend County in ZIP Codes 77420, 77444, and 77461 are partially located within Fort Bend County Assistance District No. 20. Contact the district representative at 281-344-9400 for additional boundary information.
SPD Name Local Code Local Rate
Gregg County Emergency Services District No. 2 5092508 .015000
The Gregg County Emergency Services District No. 2 is located in the eastern portion of Gregg County, which has a county sales and use tax. The unincorporated areas of Gregg County in ZIP Codes 75647 and 75662 are partially located in Gregg County Emergency Services District No. 2. Contact the district representative at 903-986-1911 for additional boundary information.
SPD Name Local Code Local Rate
Hardin County Emergency Services District No. 4 5100526 .020000
The Hardin County Emergency Services District No. 4 is located in the southwest portion of Hardin County. The unincorporated areas of Hardin County in ZIP Code 77519 and 77564 are partially located within the Hardin County Emergency Services District No. 4. Contact the district representative at 936-402-4228 for additional boundary information.
SPD Name Local Code Local Rate
Kaufman County Assistance District No. 2 5129532 .020000
The Kaufman County Assistance District No. 2 is located in the east-central portion of Kaufman County. The unincorporated areas of Kaufman County in ZIP Code 75114 are partially located within the Kaufman County Assistance District No. 2. Contact the district representative at 469-376-4139 for additional boundary information.

Liberty County Emergency Services District No. 7

The Liberty County Emergency Services District No. 7, located in the east-central portion of Liberty County, which has a county sales and use tax, voted to increase the district’s sales and use tax to one and one-half percent in the unincorporated portion of the district excluding any area within the city of Hardin. To administer the two sales tax rates, the two parts of the district are described below with the appropriate local code and tax rate:

SPD Name Local Code Local Rate
Liberty County Emergency Services District No. 7 5146504 .005000
The Liberty County Emergency Services District No. 7 is that portion of the original district that is located within the boundaries of the city of Hardin. Contact the district representative at 713-805-5181 for additional boundary information.
Liberty County Emergency Services District No. 7-A 5146531 .015000
The Liberty County Emergency Services District No. 7-A includes unincorporated areas of the district in ZIP Codes 77327, 77369, 77575, 77561, and 77564 are partially located within the Liberty County ESD No. 7-A. Contact the district representative at 713-805-5181 for additional boundary information.

Smith County Emergency Services District No. 2

The Smith County Emergency Services District No. 2, located in Smith County, which has a county sales and use tax, voted to adopt a sales and use tax at three different rates within the district. To administer the three sales tax rates, the three parts of the district are described below with the appropriate local code and tax rate:

SPD Name Local Code Local Rate
Smith County Emergency Services District No. 2 5212503 .015000
Smith County Emergency Services District No. 2 includes the unincorporated areas of the district in ZIP Codes 75140, 75647, 75662, 75684, 75702, 75703, 75704, 75705, 75706, 75708, 75709, 75710, 75711, 75750, 75757, 75762, 75771, 75773, 75789, 75790, 75791, and 75792. The district excludes, for sales tax purposes, the cities of Arp, Bullard and Troup. The district boundaries do not include the cities of Lindale, Tyler, Whitehouse or Overton. Contact the district representative at 903-617-6578 for additional boundary information.
Smith County Emergency Services District No. 2-A 5212512 .005000
The Smith County Emergency Services District No. 2-A is the portion of the district located in the cities of New Chapel Hill and Noonday. Contact the district representative at 903-617-6578 for additional boundary information.
Smith County Emergency Services District No. 2-B 5212521 .002500
The Smith County Emergency Services District No. 2-B is the portion of the district located in the city of Winona. Contact the district representative at 903-617-6578 for additional boundary information.
SPD Name Local Code Local Rate
Wilson County Emergency Services District No. 1 5247520 .010000
The Wilson County Emergency Services District No. 1 is located in the northern portion of Wilson County. The district excludes any area within the city of La Vernia. The unincorporated areas of Wilson County in ZIP Codes 78101, 78114, 78121, 78160, and 78161 are partially located in the Wilson County Emergency Services District No. 1. Contact the district representative at 281-737-1291 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.