taxes

New and Additional Tax Rate Changes

Effective April 1, 2019

City Sales and Use Tax

The following city has abolished the additional city sales and use tax for Municipal Street Maintenance and Repair:

City/County Name Local Code Local Rate Total Rate
Three Rivers 2149020 .012500 .080000
Live Oak Co 4149002 .005000  

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

City/County Name Local Code Local Rate Total Rate Purpose
Plantersville 2093062 .015000 .082500 CST
Grimes Co 4093008 .005000
Providence Village (Denton Co) 2061355 .020000 .082500 IDC
Richland Hills (Tarrant Co) 2220157 .016250 .082500 IDC, SMR
Richland Hills Crime Control 5220727 .003750
Seminole (Gaines Co) 2083019 .020000 .082500 SMR
Trinidad (Henderson Co) 2107039 .017500 .080000 SMR

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

The following city has withdrawn from the Fort Worth Metropolitan Transit Authority (MTA):

City/County Name Local Code Local Rate Total Rate
Richland Hills (Tarrant Co) 2220157 .016250 .082500
Richland Hills Crime Control 5220727 .003750

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
Bexar County Emergency Services District No. 12 5015664 .015000

The Bexar County Emergency Services District No 12 is located in the eastern portion of Bexar County and is located entirely within the San Antonio MTA, which has a transit sales and use tax. The district excludes, for sales tax purposes, any area within the city of Saint Hedwig. Unincorporated areas of Bexar County in ZIP Codes 78101, 78124, 78152, 78223 and 78263 are partially located within the Bexar County Emergency Services District No. 12. Contact the district representative at 210-416-9852 for additional boundary information.

Ector County Assistance District 5068535 .012500

The boundaries of the Ector County Assistance District are the same boundaries as Ector County and excludes the cities of Goldsmith and Odessa except for areas in the city of Odessa annexed on or after November 27, 2018. This annexation created the unique area known as the Odessa/Ector County Assistance District Combined Area (6068606). Sales in this unique area must be reported using the combined local area code of 6068606. Contact the district representative at 432-498-4100 for additional boundary information.

Hays County Emergency Services District No. 4 5105638 .010000

The Hays County Emergency Services District No. 4 is located in the east central portion of Hays County, which has a county sales and use tax. The district excludes the cities of Wimberley and Woodcreek for sales and use tax purposes. The district partially overlaps territory in the Wimberley Village Library District, which has a special purpose district sales and use tax. The unincorporated areas of Hays County in ZIP Codes 78619, 78666 and 78676 are partially located in the Hays County Emergency Services District No. 4. Contact the district representative at 512-847-3536 for additional boundary information.

Henderson County Emergency Services District No. 6 5107510 .017500

The Henderson county Emergency Services district No. 6 is located in the central eastern portion of Henderson County and excludes any area within the cities of Chandler or Coffee City. The unincorporated areas of Henderson County in ZIP Codes 75770 and 75758 are partially located in the Henderson County Emergency Services District No 6. Contact the district representative at 713-560-8061 for additional boundary information.

Jefferson County Assistance District No. 4 5123501 .010000

The Jefferson county Assistance District No. 4 is located in the central portion of Jefferson County, which has a county sales and use tax. The unincorporated areas of Jefferson County in ZIP Codes 77705 and 77713 are partially located within the Jefferson County Assistance District No. 4. Contact the district representative at 409-434-5400 for additional boundary information

Kaufman County Assistance District No. 1 5129523 .020000

The Kaufman County Assistance District No. 1 is located in the northwestern portion of Kaufman County. The unincorporated areas of Kaufman County in ZIP Code 75126 are partially located within the Kaufman County Assistance District No. 1. Contact the District representative at 469-376-4570 for additional boundary infor-mation.

Liberty County Municipal Management District No. 1 5146513 .015000

The Liberty County Municipal Management District No. 1 is located in the northwestern portion of Liberty County, which has a county sales and use tax. The unincor-porated areas of Liberty County in ZIP Code 77327 are partially located in the Liberty County Municipal Management District No. 1. Contact the district representative at 713-651-0111 for additional boundary information.

The following special purpose district (SPD) has increased their local sales and use tax:

SPD Name Local Code Local Rate
Brewster County Emergency Services District No. 1 5022503 .015000

The Brewster County Emergency Services District No. 1 is located in the southern portion of Brewster County which has a county sales and use tax. The Big Bend National Park is located within the emergency services district. The unincorporated areas of Brewster County in ZIP Codes 79830, 79834 and 79852 are partially located in the Brewster County Emergency Services District No. 1. Contact the district representative at 432-371-2807 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.