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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 October 1, 2019

City Sales and Use Tax

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

City/County Name Local Code Local Rate Total Rate Purpose
Blanket (Brown Co) 2025047 .020000 .082500 SMR
Cross Timber (Johnson Co) 2126116 .020000 .082500 CST
Kosse (Limestone Co) 2147059 .020000 .082500 IDC, SMR
League City (Galveston Co) 2084063 .020000 .082500 CST
Murphy (Collin Co) 2043161 .017500 .082500 SMR
Murphy Municipal Development District 5043508 .002500
Post Oak Bend (Kaufman Co) 2129104 .020000 .082500 CST
Sudan (Lamb Co) 2140056 .020000 .082500 SMR
Three Rivers 2149020 .015000 .082500 CST
Live Oak Co 4149002 .005000

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

City Sales and Use Tax

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

City/County Name Local Code Local Rate Total Rate Purpose
Elsa (Hidalgo Co) 2108074.015000.082500IDC
Elsa Municipal Development District 5108555.005000
Grapeland 2113022.010000.082500IDC
Houston Co 4113004.005000
Grapeland Municipal Development District 5113503.005000
Hawley (Jones Co) 2127044.015000.077500SMR
Yorktown (Dewitt Co) 2062014.017500.080000SMR

Purpose:
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
Bexar County Emergency Services District No. 8 5015673 .015000

The Bexar County Emergency Services The Bexar County Emergency Services District No. 8 is located in the northwestern portion of Bexar County. The district is located entirely within the San Antonio MTA, which has a transit sales and use tax. The district excludes any area within the cities of San Antonio, Helotes and Grey Forest. The unincorporated areas of Bexar County in ZIP Codes 78006, 78023 and 78255 are partially located within the Bexar County Emergency Services District No. 8. Contact the district representative at 210-695-5033 for additional boundary information.

SPD Name Local Code Local Rate
Elsa Municipal Development District 5108555 .005000

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

SPD Name Local Code Local Rate
Grapeland Municipal Development District 5113503 .005000

The Grapeland Municipal Development District has the same boundaries as the Grapeland Extra-Territorial Jurisdiction, which includes the city of Grapeland. Contact the district representative at 936-687-2115 for additional boundary information.

SPD Name Local Code Local Rate
Harris County Emergency Services District No. 13 5101963 .010000

The Harris County Emergency Services District No. 13 is located in the central northwestern portion of Harris County. The district is located entirely within the Houston MTA, which has a transit sales and use tax. The district’s boundaries for the imposition of sales and use tax exclude 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. The unincorporated areas of Harris County in ZIP Codes 77064, 77070, 77377 and 77429 are partially located within the district. Contact the district representative at 713-984-8222 for additional boundary information.

SPD Name Local Code Local Rate
Liberty County Emergency Services District No. 3 5146522 .010000

The Liberty County Emergency Services District No. 3 is located in the southwestern portion of Liberty County, which has a county sales and use tax. The unincorporated areas of Liberty County in ZIP Code 77535 are partially located within the district. Contact the district representative at 936-258-0937 for additional boundary information.

Montgomery County Emergency Services District No. 14

The Montgomery County Emergency Services District No. 14, located in the southern portion of Montgomery County, voted to increase the district’s sales and use tax to two percent in the unincorporated portion of the district excluding any area within the area known as The Woodlands Township, which imposes a special purpose district sales tax, and 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. To administer the two sales tax rates, the two parts of the district are described below with the appropriate local code and sales tax rate.

SPD Name Local Code Local Rate
Montgomery County Emergency Services District No. 14 5170772 .010000

The Montgomery County Emergency Services District No. 14 is that portion of the original district that is located within the district that is also responsible for collecting and remitting sales and use tax to the city of Houston due to a strategic partnership agreement. The district does not include any area within the Houston MTA.

SPD Name Local Code Local Rate
Montgomery County Emergency Services District No. 14-A 5170825 .020000

Montgomery County Emergency Services District No. 14-A is located in the southern portion of Montgomery County. The district boundaries exclude any area known as The Woodlands Township, which imposes a special purpose district sales tax, and 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. The district does not include any area within the Houston MTA. The unincorporated areas of Montgomery County in ZIP Codes 77380 and 77381 are partially located within the Montgomery County Emergency Services District No. 14-A. Contact the district representative at 713-984-8222 for additional boundary information.

The following special purpose district has reduced its rate:

SPD Name Local Code Local Rate
Murphy Municipal Development District 5043508 .002500

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.

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