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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 Oct. 1, 2021

City Sales and Use Tax

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

City/County Name Local Code Local Rate Total Rate Purpose
Deport 2139022 .015000 .082500 CST
Lamar Co. 4139004 .005000
Deport 2139022 .015000 .082500 CST
Red River Co. 4194006 .005000
Ellinger 2075073 .010000 .077500 CST
Fayette Co. 4075000 .005000
Grandfalls (Ward Co.) 2238022 .020000 .082500 CST
Log Cabin (Henderson Co.) 2107164 .020000 .082500 SMR
Primera (Cameron Co.) 2031129 .020000 .082500 SMR
Sandy Point 2020257 .015000 .082500 CST
Brazoria Co. 4020006 .005000
Uncertain (Harrison Co.) 2102052 .020000 .082500 CST
Watauga (Tarrant Co.) 2220282 .015000 .082500 CST
Watauga Crime Control District 5220567 .005000
Yorktown (Dewitt Co.) 2062014 .020000 .082500 CST

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

City Sales and Use Tax

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

SPD Name Local Code Local Rate Total Rate Purpose
Higgins (Lipscomb Co.) 2148012 .017500 .080000 SMR
Jersey Village Harris Co) 2101133 .010000 .082500 PTR
Jersey Village Crime Control 5101525 .005000
Jersey Village Fire Control 5101972 .005000
Lakeside (Tarrant Co.) 2220175 .017500 .080000 SMR
Pilot Point (Denton Co.) 2061042 .015000 .082500 IDC
Pilot Point Municipal Development District 5061729 .005000
Pilot Point (Grayson Co.) 2061042 .015000 .082500 IDC
Pilot Point Municipal Development District 5061729 .005000
Rocksprings (Edwards Co.) 2069017 .015000 .077500 SMR
Trent (Taylor Co.) 2221030 .010000 .072500 SMR

Purpose:
IDC - Industrial and Economic Development
PTR - Property Tax Relief
SMR - Street Maintenance 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
Brazos County Emergency Services District No.1 5021513.015000
The Brazos County Emergency Services District No. 1 is located in the southern portion of Brazos County, which has a county sales and use tax. The district excludes the city of Navasota. The unincorporated areas of Brazos County in ZIP Codes 77845, 77866, 77868 and 77879 are partially located within Brazos County Emergency Services District No. 1. Contact the district representative at 713-984-8222 for additional boundary information.
El Paso County Emergency Services District No. 1 5071512 .015000
The El Paso County Emergency Services District No. 1 is located in central El Paso County, which has a county sales and use tax. The district excludes the city of Horizon City. The unincorporated areas of El Paso County in ZIP Codes 79927 and 79928 are partially located within El Paso County Emergency Services District No. 1. Contact the district representative at 713-984-8222 for additional boundary information.
Fort Bend County Emergency Services District No. 5 5079710 .010000
Fort Bend County Emergency Services District No. 5 is located in the north central portion of Fort Bend County. The district may include areas within the district responsible for collecting and remitting sales and use tax to the city of Houston for Strategic Partnership Agreement between a utility district and the city. The district partially overlaps portions of Fort Bend County Assistance District Nos 2 and 6. which have a special purpose district sales and use tax. The district excludes the Fort Bend County Assistance District No. 11 and the Aliana Management District, which have a special purpose district sales and use tax. The district excludes the cities of Richmond and Sugar Land. The unincorporated areas of Fort Bend County in ZIP Codes 77083, 77407 and 77498 are partially located within Fort Bend County Emergency Services District No. 5. Contact the district representative at 713-984-8222 for additional boundary information.
Jersey Village Fire Control, Prevention & Emergency Services District 5101972 .005000
The boundaries of the Jersey Village Fire Control District are the same boundaries as the city of Jersey Village.
Johnson County Emergency Services District No. 1
Johnson County Emergency Services District No. 1 voted to adopt a sales and use tax at three different rates within the district. To administer the three sales tax rates, the three parts of the district are described below with the appropriate local code and tax rate:
Johnson County Emergency Services District No. 1 5126508 .005000
The Johnson County Emergency Services District No. 1 is the portion of the district located in the city of Cresson in Johnson County. Contact the district representative at 817-556-2212 for additional boundary information.
Johnson County Emergency Services District No. 1-A 5126517 .010000
The Johnson County Emergency Services District No. 1-A is the portion of the district located in the city of Briaroaks. Contact the district representative at 817-556-2212 for additional boundary information.
Johnson County Emergency Services District No. 1-B 5126526 .020000
The Johnson County Emergency Services District No. 1-B is located in the unincorporated portions of Johnson County. The district excludes the cities of Alvarado, Burleson, Cleburne, Cross Timber, Crowley, Godley, Grandview, Joshua, Keene, Mansfield, Rio Vista, and Venus. Contact the district representative at 817-556-2212 for additional boundary information.
Liberty County Emergency Services District No. 1 5146540 .015000
The Liberty County Emergency Services District No. 1 is located in the southwestern portion of Liberty County, which has a county sales and use tax. The district excludes, for sales tax purposes, the city of Kenefick. The unincorporated areas of Liberty County in ZIP Code 77535 are partially located within the district. Contact the district representative at 936-334-9654 for additional boundary information.
Limestone County Emergency Services District No. 2 5147503 .020000
The Limestone County Emergency Services District No. 2 is located in the southeastern portion of Limestone County. The unincorporated areas of Limestone County in ZIP Codes 76642 and 76687 are partially located in Limestone County Emergency Services District No. 2. Contact the district representative at 254-729-3025 for additional boundary information.
Parker County Emergency Services District No. 1
The Parker County Emergency Services District No. 1, located in the northern and eastern portions of Parker County, voted to increase the district's sales and use tax to 1.5 percent in the unincorporated portions of the district excluding the area within the cities of Annetta South, Peaster and the Springtown/Parker County Emergency Services District No.1 combined area. 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.
Parker County Emergency Services District No. 1 5184534 .005000
The Parker County Emergency Services District No. 1 is that portion of the original district that is located within the city limits of Annetta South, Peaster and the Springtown/Parker County Emergency Services District No.1 combined area, which all have sales and use tax.
Parker County Emergency Services District No. 1-A 5184552 .015000
The Parker County Emergency Services District No. 1-A is the unincorporated area of the original district excluding the area within the cities of Annetta South, Peaster and the Springtown/Parker County Emergency Services District No.1 combined area, which all have sales and use tax. The district excludes for sales tax purposes the cities of Aledo, Annetta, Annetta North and Springtown. The unincorporated areas of Parker County in ZIP Codes 76008, 76020, 76073, 76082, 76085, 76087, 76088, 76108, 76126, 76485 and 76487 are partially located within the district. Contact the district representative at 817-523-7598 for additional boundary information.
Pilot Point Municipal Development District 5061729 .005000
The Pilot Point Municipal Development District has the same boundaries as the Pilot Point Extra-Territorial Jurisdiction which includes the city of Pilot Point. Contact the district representative at 940-686-2165 for additional boundary information.
Williamson County Emergency Services District No. 4
The Williamson County Emergency Services District No. 4, located in the western portion of Williamson County, voted to increase the district's sales and use tax to 1.75 percent in portions of the district within the Liberty Hill Library District and 2 percent in the portions of the district excluding the Liberty Hill Library District. 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.
Williamson County Emergency Services District No. 4 5246567 .0175000
The Williamson County Emergency Services District No. 4 is the original portion of the district located in the western portion of Williamson County that overlaps a portion of the Liberty Hill Library District, which has a special purpose district sales and use tax. The district excludes for sales tax purposes, the city of Liberty Hill. Contact the district representative at 512-515-5165 for additional boundary information. * Original rate of .010000 was increased effective 10/01/2021.
Williamson County Emergency Services District No. 4-A 5246601 .020000
The Williamson County Emergency Services District No. 4-A is located in the western portion of Williamson County. The district excludes the Liberty Hill Library District, and for sales tax purposes, the city of Liberty Hill, which both impose sales and use tax. The unincorporated areas of Williamson County in ZIP Codes 76527, 78605, 78628, 78633, 78641 and 78642 are partially located within the Williamson County Emergency Services District No. 4-A. Contact the district representative at 512-515-5165 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.