taxes

New and Additional Tax Rate Changes

Effective April 1, 2018

City Sales and Use Tax

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

City/County Name Local Code Local Rate Total Rate Purpose
Arp 2212068 .015000 .082500 CST
Smith Co 4212004 .005000    
Brock 2184142 .015000 .082500 CST
Parker Co 4184008 .005000    
Brock West 2184160 .015000 .082500 CST
Parker Co 4184008 .005000    
Coupland (Williamson Co) 2246120 .020000 .082500 SMR
Darrouzett (Lipscomb Co) 2148030 .015000 .077500 SMR
Dennis 2184151 .015000 .082500 CST
Parker Co 4184008 .005000    
Devers 2146112 .015000 .082500 CST
Liberty Co 4146005 .005000    
Kirbyville (Jasper Co) 2121013 .020000 .082500 CST
La Villa (Hidalgo) 2108118 .015000 .077500 IDC
Oak Ridge (Kaufman Co) 2129131 .020000 .082500 CST
Panorama Village (Montgomery Co) 2170139 .020000 .082500 CST
Stratford (Sherman Co) 2211014 .020000 .082500 SMR

Purpose:
CST - City Sales Tax
IDC - Economic and Industrial Development
SMR - Municipal Street Maintenance and 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
Fort Bend County Municipal Management District No. 1 5079612 .010000

The Fort Bend Municipal Management District No. 1 is located in the northeastern portion of Fort Bend County. The district partially overlaps territory in the Fort Bend County Assistance District No. 2 which has a special purpose district sales and use tax. The unincorporated areas of Fort Bend County in ZIP Codes 77406 and 77407 are partially located in the Fort Bend Municipal Management District No 1. Contact the district representative at 713-651-0111 for additional boundary information.

Palo Pinto County Emergency Services District No. 1 5182518 .005000

The Palo Pinto County Emergency Services District No.1 is the portion of the district located in the city of Mingus which has a city sales and use tax. Contact the district representative at 940-659-1267 for additional boundary information.

Palo Pinto County Emergency Services District No. 1-A 5182527 .015000

The Palo Pinto County Emergency Services District No. 1-A is the unincorporated portion of Palo Pinto County excluding the portion of the county in Palo Pinto County Emergency Services District No. 2, located in the southeast portion of the county. The district excludes, for sales tax purposes, the cities of Mineral Wells, Gordon, Graford and Strawn. Contact the district representative at 940-659-1267 for additional boundary information.

Potter County Assistance District No. 1 5188503 .020000

Potter County Assistance District No. 1 has the same boundaries as Potter County. The district excludes any area within the city of Amarillo. Contact the district representative at 806-379-2250 for additional boundary information.

Sachse Municipal Development District 5057529 .002500

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

Walker County Emergency Services District No. 1 5236514 .015000

The Walker County Emergency Services District No. 1 is located in the northeastern portion of Walker County, which has a county sales and use tax. The district excludes, for sales tax purposes, the city of Riverside. The unincorporated area of Walker County in ZIP Codes 75862, 77320, 77334, 77340 and 77367 are partially located in Walker County Emergency Services District No. 1. Contact the district representative at 936-293-0530 for additional boundary information.

Westwood Magnolia Parkway Improvement District A 5170816 .010000

The Westwood Magnolia Parkway Improvement District A is located in the southern portion of Montgomery County. The district is located entirely within the Montgomery County Emergency Services District No. 10, which has a special purpose district sales and use tax, and includes all territory added to the district after the October 1, 2014, effective date of the Montgomery County Emergency Services District No. 10. The unincorporated area of Montgomery County in ZIP Code 77354 is partially located within the Westwood Magnolia Parkway Improvement District A. Contact the district representative at 832-390-2268 for additional boundary information.

The following special purpose districts have been consolidated:

Effective April 1, 2018, the Montgomery County Emergency Services District No. 1 (ESD 1) and the Montgomery County Emergency Services District No. 12 (ESD 12), both located in the northeastern portion of Montgomery County, consolidated their districts into a single district with ESD 12 ceasing to exist and ESD 1 surviving.

SPD Name Local Code Local Rate
Montgomery County Emergency Services District No. 1 5170610 .020000

The area formerly known as the Montgomery County Emergency Services District 12-B became part of the Montgomery County Emergency Services District No. 1. The district boundaries for the imposition of sales and use tax excludes any area within the cities of Panorama Village or Willis. The unincorporated areas of Montgomery County in ZIP Codes 77301, 77303, 77304, 77306, 77318, 77327, 77328, 77378 and 77358 are partially located within the Montgomery County Emergency Services District No. 1. Contact the district representative at 936-856-5111 for additional boundary information.

Montgomery County Emergency Services District No. 1-A 5170790 .005000

Montgomery County Emergency Services District No. 1-A is the portion of the original Montgomery County Emergency Services District No. 12 that coincides with the boundaries of the city of Cut and Shoot. Contact the district representative at 936-856-5111 for additional boundary information.

Montgomery County Emergency Services District No. 1-B 5170807 .010000

Montgomery County Emergency Services District No. 1-B is the unincorporated area of the district formerly known as Montgomery County Emergency Services District No. 12-A. The district is located within the East Montgomery County Improvement District, which has a special purpose district sales tax. The unincorporated area of Montgomery County in ZIP Codes 77303, 77306 and 77328 are partially located within the Montgomery County Emergency Services District No. 1-B. Contact the district representative at 936-856-5111 for additional boundary information.

The following special purpose districts have been abolished:

SPD Name Local Code Local Rate
Montgomery County Emergency Services District No. 12 5170558 .005000
Montgomery County Emergency Services District No. 12-A 5170638 .010000
Montgomery County Emergency Services District No. 12-B 5170736 .020000

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.