Skip navigation
Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts

taxes

New and Additional Tax Rate Changes

Effective April 1, 2021

City Sales and Use Tax

The following cities have adopted a city sales and use tax:

City/County Name Local Code Local Rate Total Rate Purpose
Highland Haven2027081 .020000 .082500 CST
Novice 2042046 .020000 .082500CST, SMR

Purpose:
CST – City Sales Tax
SMR - Street Maintenance Repair

City Sales and Use Tax

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

City/County Name Local Code Local Rate Total Rate Purpose
Anton 2110025 .020000 .082500 CST
Arlington 2220095 .020000 .082500 IDC
Asherton 2064030 .015000 .082500 SMR
Dimmit Co 4064003 .005000
Follett 2148049 .020000 .082500 CST
La Villa 2108118 .020000 .082500 CST
New Berlin 2094052 .015000 .082500 CST
Guadalupe Co 4094007 .005000
Oakwood 2145051 .012500 .080000 SMR
Leon Co 4145006 .005000
Palmview 2108163 .015000 .082500 CST
Palmview Municipal Development District 5108546 .005000
Port Arthur 2123020 .015000 .082500 IDC
Jefferson Co 4123002 .005000
Port Arthur 2123020 .015000 .082500 IDC
Orange Co 4181001 .005000
Tenaha 2210042 .020000 .082500 CST

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

City Sales and Use Tax

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

SPD Name Local Code Local Rate Total Rate Purpose
Argyle 2061104 .015000 .082500 IDC
Argyle Municipal Development District 5061710 .002500
Argyle Crime Control District 5061550 .002500
Gustine 2047032 .010000 .077500SMR
Comanche Co 4047005 .005000

Purpose:
IDC - Industrial and Economic Development
SMR - Street Maintenance Repair

Special Purpose District (SPD) Sales and Use Tax

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

SPD Name Local Code Local Rate
Argyle Municipal Development District 5061710 .002500

The Argyle Municipal Development District has the same boundaries as the Argyle Extra-Territorial Jurisdiction, which includes the city of Argyle. Contact the district representative at 940-464-723 for additional boundary information.

Austin County Emergency Services District No. 2 5008510 .015000

The Austin County Emergency Services District No. 2 is located in the central portion of Austin County, which has a county sales and use tax. The district excludes, for sales tax purposes, the city of Sealy. The unincorporated areas of Austin County in ZIP code 77474 are partially lo-cated within Austin County Emergency Services District No. 2. Contact the district representative at 979-885-2222 for additional boundary information.

Brazos County Emergency Services District No. 2 5021504 .015000

The Brazos County Emergency Services District No. 2 is located in the northern portion of Brazos County, which has a county sales and use tax. The district excludes the cities of Bryan, College Station and Kurten and excludes, for sales tax purposes, the city of Wixon Valley. The un-incorporated areas of Brazos County in ZIP codes 77808 and 77859 are partially located within Brazos County Emergency Services District No. 2. Contact the district representative at 979-589-3263 for additional boundary information.

Burnet County Emergency Services District No. 2 5027571 .020000

The Burnet County Emergency Services District No. 2 is located in the western portion of Burnet County. The unincorporated area of Burnet County in ZIP code 78611 is partially located within the Burnet County Emergency Services District No. 2. Contact the district representative at 512-755-0653 for additional boundary information.

Burnet County Emergency Services District No. 5 5027562 .020000

The Burnet County Emergency Services District No. 5 is located in the western portion of Burnet County. The unincorporated area of Burnet County in ZIP code 78611 is partially located within the Burnet County Emergency Services District No. 5. Contact the district representative at 469-441-4064 for additional boundary information.

Corinth Fire Control, Prevention & Emergency Medical Services District 5061701 .002500

The boundaries of the Corinth Fire Control, Prevention & Emergency Medical Services District are the same boundaries as the city of Corinth.

Fort Bend County Assistance District No. 17 5079685 .020000

The Fort Bend County Assistance District No. 17 is located in the east central portion of Fort Bend County. The district excludes the city of Thompsons or any other cities or special purpose districts. The unincorporated areas of Fort Bend County in ZIP codes 77469 and 77481 are partially located within Fort Bend County Assistance District No. 17. Contact the district representative at 281-344-9400 for additional boundary information.

Fort Bend County Assistance District No. 18 5079694 .020000

The Fort Bend County Assistance District No. 18 is located in the east central portion of Fort Bend County. The district excludes the city of Beasley or any other cities or special purpose districts. The unincorporated areas of Fort Bend County in ZIP codes 77417 and 77471 are partially located within Fort Bend County Assistance District No. 18. Contact the district representative at 281-344-9400 for additional boundary information.

Fort Bend County Assistance District No. 21 5079701 .020000

The Fort Bend County Assistance District No. 21 is located in the southwest portion of Fort Bend County. The district excludes the city of Kendleton or any other cities or special purpose districts. The unincorporated areas of Fort Bend County in ZIP codes 77417 and 77451 are partially located within Fort Bend County Assistance District No. 21. Contact the district representative at 281-344-9400 for additional boundary information.

Holland Municipal Development District 5014521 .002500

The boundaries of the Holland Municipal Development District are the same boundaries as the city of Holland.

Jasper County Emergency Services District No. 4

Jasper County Emergency Services District No. 4., located in the northern portion of Jasper County, 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 appro-priate local code and tax rate:

Jasper County Emergency Services District No. 4 5121521 .020000

The Jasper County Emergency Services District No. 4 is located in the northern portion of Jasper County. The district excludes for sales tax purposes, the city of Jasper. The unincorporated areas of Jasper County in ZIP codes 75931, 75951 and 75956 are partially located within the Jasper County Emergency Services District No. 4. Contact the district representative at 409-489-3215 for additional bounda-ry information.

Jasper County Emergency Services District No. 4-A 5121530 .015000

The Jasper County Emergency Services District No. 4-A is the portion of the district located in the unincorporated portion of Jasper County that overlaps the Jasper County Development District No. 1, which has a special purpose district sales and use tax. Contact the district at 409-489-3215 for additional boundary information.

Jasper County Emergency Services District No. 4-B 5121549 .005000

The Jasper County Emergency Services District No. 4-B is the portion of the district located in the city of Browndell. Contact the district representative at 409-489-3215 for additional boundary information.

Kaufman County Assistance District No. 3 5129541 .020000

The Kaufman County Assistance District No. 3 is located in the southwestern portion of Kaufman County. The unincorporated areas of Kaufman County in ZIP code 75158 are partially located within the Kaufman County Assistance District No. 3. Contact the district repre-sentative at 469-376-4790 for additional boundary information.

Waller-Harris Emergency Services District No. 200 5237513 .010000

Waller-Harris Emergency Services District No. 200 is located in the northwestern portion of Harris County and all of Waller County excluding the cities of Waller, Hempstead, Brookshire, Pine Island, Pattison, Prairie View, Fulshear, Katy and the Katy Extra-Territorial Jurisdiction. The portion of the district in Harris County overlaps portions of the Houston MTA, which has a transit sales and use tax. The unincorporated areas of Harris and Waller counties in ZIP codes 77355, 77363, 77418, 77423, 77445, 77446, 77447, 77466, 77473, 77474, 77484, 77493 and 77494 are partially located in the district. Contact the district representative at 713-984-8222 for additional boundary information.

The Williamson County Emergency Services District No. 7

The Williamson County Emergency Services District No. 7, located in the northern portion of Williamson County, voted to increase the dis-trict's sales and use tax to two percent in the unincorporated portion of the district excluding any area within the city of Florence. To admin-ister the two sales tax rates, the two parts of the district are described below with the appropriate local code and tax rate:

The Williamson County Emergency Services District No. 7 5246521 .002500

The Williamson County Emergency Services District No. 7 is that portion of the original district that is located within the boundaries of the city of Florence. Contact the district representative at 254-793-2591 for additional boundary information.

The Williamson County Emergency Services District No. 7-A 5246594 .020000

The Williamson County Emergency Services District No. 7-A is located in the northern portion of Williamson County. The district ex-cludes the city of Florence. The unincorporated areas of Williamson County in ZIP codes 76527 and 78633 are partially located within Williamson County Emergency Services District 7-A. Contact the district representative at 254-793-2591 for additional boundary in-formation.

Wilson County Emergency Services District No.3 5247539 .010000

The Wilson County Emergency Services District No. 3 is located in the northern portion of Wilson County. The district excludes any area within the cities of La Vernia and Stockdale. The district partially overlaps Wilson County Emergency Services District No. 1 which has a spe-cial purpose district sales and use tax. The unincorporated areas of Wilson County in ZIP codes 78101, 78113, 78114, 78121, 78140, 78143, 78160 and 78161 are partially located in the Wilson County Emergency Services District No. 3. Contact the district representative at 830-996-3087 for additional boundary information.

Special Purpose District (SPD) Sales and Use Tax

The following special purpose districts have merged into the Woodlands Township Economic Development Zone:

SPD Name Local Code
Town Center Economic Development Zone No. 2 5170530
Town Center Economic Development Zone No. 3 5170549
Town Center Economic Development Zone No. 4 5170601

Special Purpose District (SPD) Sales and Use Tax

The following special purpose district has abolished their rate:

SPD Name Local Code
Palmview Crime Control and Prevention District 5108528

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.

HB855 Browser Statement

In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Google Chrome, Microsoft Internet Explorer and Apple Safari.

We support: