Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts
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Glenn Hegar
Texas Comptroller of Public Accounts
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taxes

New and Additional Tax Rate Changes

Effective January 1, 2024

City Sales and Use Tax

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

City/County Name Local Code Local Rate Total Rate Purpose
Rice 2175063 .015000 .082500 CST
Navarro Co. 4175009 .005000
Rocksprings 2069017 .017500 .080000 SMR
Shoreacres 2101259 .020000 .082500 CST

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

Combined Area Sales and Use Tax

The following combined areas have been created to administer the local sales and use tax between overlapping local jurisdictions:

Combined Area Name Local Code Local Rate
Bullard/Smith County Emergency Services District No. 2 6212601 .015000
The Bullard/Smith County Emergency Services District No. 2 combined area is the area within the Smith County Emergency Services District No. 2 annexed by the city of Bullard on or after June 8, 2021.
Jarrell/Williamson County Emergency Services District No. 5(1) 6246683 .020000
The Jarrell/Williamson County Emergency Services District No. 5(1) combined area is the area within the Williamson County Emergency Services District No. 5 annexed by the city of Jarrell on or after December 7, 2021.
Keene/Johnson County Emergency Services District No. 1-B 6126615 .020000
The Keene/Johnson County Emergency Services District No. 1-B combined area is the area within the Johnson County Emergency Services District No. 1-B annexed by the city of Keene on or after August 11, 2022.
Lindale/Smith County Emergency Services District No. 1 6212610 .015000
The Lindale/Smith County Emergency Services District No. 1 combined area is the area within the Smith County Emergency Services District No. 1 annexed by the city of Lindale on or after October 17, 2023.
McLendon-Chisholm/Rockwall County Public Safety & Fire Assistance District 6199644 .020000
The McLendon-Chisholm/Rockwall County Public Safety & Fire Assistance District combined area is the area within the Rockwall County Public Safety & Fire Assistance District annexed by the city of McLendon-Chisholm on or after April 19, 2023.

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.