taxes

New and Additional Tax Rate Changes

Effective January 1, 2019

City Sales and Use Tax

The following cities have abolished the additional city sales and use tax for economic and industrial development:

City/County Name Local Code Local Rate Total Rate
Childress 2038015 .010000 .082500
Childress Co 4038006 .005000  
Childress Municipal Development District 5038505 .005000  
Sweetwater (Nolan Co) 2177016 .015000 .082500
Sweetwater Municipal Development District 5177506 .005000  

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
Childress Municipal Development District 5038505 .005000

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

Fort Bend County Assistance District No. 11 5079630 .020000

The Fort Bend County Assistance District No. 11 is located in the northern portion of Fort Bend County. The district's boundaries for sales and use tax purposes exclude any areas of the district that are also responsible for collecting and remitting sales and use tax to the city of Houston (due to a strategic partnership agreement between a utility district and the city of Houston) and any other cities or special purpose districts. The unincorporated areas of Fort Bend County in ZIP Codes 77083, 77406, 77407 and 77498 are partially located within Fort Bend County Assistance District No. 11. Contact the district representative at 281-341-8608 for additional boundary information.

Sweetwater Municipal Development District 5177506 .005000

The Sweetwater Municipal Development District has the same boundaries as the Sweetwater Extra-Territorial Jurisdiction, which includes the city of Sweetwater. Contact the district representative at 325-236-6313 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.