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New and Additional Tax Rate Changes
Effective Oct. 1, 2023
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 |
|---|---|---|---|---|
| Bayside (Refugio Co.) | 2196031 | .020000 | .082500 | SMR |
| Kempner | 2141037 | .015000 | .082500 | SMR |
| Lampasas Co. | 4141000 | .005000 | ||
| Parker (Colin Co.) | 2043223 | .020000 | .082500 | SMR |
| Poth (Wilson Co.) | 2247049 | .020000 | .082500 | CST |
| Shiner (Lavaca Co.) | 2143044 | .020000 | .082500 | CST |
Purpose:
CST - City/County Sales Tax
SMR - Street Maintenance Repair
City Sales and Use Tax
The following city has adopted a city sales and use tax:
| City/County Name | Local Code | Local Rate | Total Rate | Purpose |
|---|---|---|---|---|
| Bonney | 2020266 | .015000 | .082500 | CST |
| Brazoria Co. | 4020006 | .005000 |
Purpose:
CST - City/County Sales Tax
City Sales and Use Tax
The following cities have reduced or abolished the city sales and use tax for the purpose listed below:
| City/County Name | Local Code | Local Rate | Total Rate | Purpose |
|---|---|---|---|---|
| Blanket (Brown Co.) | 2025047 | .010000 | .072500 | SMR |
| Howardwick (Donley Co.) | 2065039 | .010000 | .072500 | SMR |
| Rio Hondo (Cameron Co.) | 2031067 | .015000 | .080000 | SMR |
| Rio Hondo Municipal Development District | 5031502 | .002500 | ||
| Santa Rosa (Cameron Co.) | 2031030 | .017500 | .080000 | SMR |
| Sweeny | 2020122 | .013750 | .082500 | IDC |
| Brazoria Co. | 4020006 | .005000 | ||
| Sweeny Crime Control and Prevention District | 5020541 | .001250 |
Purpose:
IDC - Industrial and Economic Development
SMR - Street Maintenance Repair
County Sales and Use Tax
The following county has imposed a sales and use tax:
| City/County Name | Local Code | Local Rate | Total Rate | Purpose |
|---|---|---|---|---|
| Borden Co. | 4017001 | .010000 | .072500 |
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 |
|---|---|---|
| Brazoria County Emergency Management District No. 1 | 5020532 | .015000 |
| The Brazoria County Emergency Management District No. 1 is located in the north-central portion of Brazoria County, which has a county sales and use tax. The unincorporated areas of Brazoria County in ZIP Code 77583 are partially located within the Brazoria County Management District No. 1. Contact the district representative at 713-623-4531 for additional boundary information. | ||
| Cottle County Assistance District No. 1 | 5051516 | .020000 |
| The Cottle County Assistance District No. 1 has the same boundaries as Cottle County. The district excludes areas within the city of Paducah. Contact the district representative at 806-492-3823 for additional boundary information. | ||
| East Waller County Management District | 5237522 | .010000 |
| East Waller County Management District is located in the eastern portion of Waller County. The district is located entirely within the Waller-Harris Emergency Services District No. 200, which has a special purpose district sales and use tax. The unincorporated areas of Waller County in ZIP Code 77493 are partially located within the East Waller County Management District. Contact the district representative at 512-370-2931 for additional boundary information. | ||
| Fort Bend County Emergency Services District No. 8 | ||
| The Fort Bend County Emergency Services District No. 8 voted to adopt a sales and use tax at two different rates within the district. To administer the two sales tax rates, the two parts of the district are described below with the appropriate local code and tax rate: | ||
| Fort Bend County Emergency Services District No. 8 | 5079747 | .005000 |
| The Fort Bend County Emergency Services District No. 8 is the portion of the district located in the city of Kendleton. Contact the district representative at 713-984-8222 for additional boundary information. | ||
| Fort Bend County Emergency Services District No. 8-A | 5079756 | .020000 |
| The Fort Bend County Emergency Services District No. 8-A is located in the western portion of Fort Bend County. The district excludes the city of Beasley and the Fort Bend County Assistance District Nos. 18 and 21, which all have a local sales and use tax. The unincorporated areas of Fort Bend County in ZIP Codes 77417, 77451, 77435, 77471, 77461, 77464, and 77485 are partially located in the district. Contact the district representative at 713-984-8222 for additional boundary information. | ||
| Kaufman County Emergency Services District No. 4 | 5129569 | .017500 |
| The Kaufman County Emergency Services District No. 4 is located in the southern portion of Kaufman County. The district partially overlaps the Kemp Municipal Development District which has a special purpose district sales and use tax. The unincorporated areas of Kaufman County in ZIP Codes 75142, 75143, and 75158 are partially located within Kaufman County Emergency Services District No. 4. Contact the district representative at 214-725-4389 for additional boundary information. | ||
| Kaufman County Emergency Services District No. 6 | 5129550 | .020000 |
| The Kaufman County Emergency Services District No. 6 is located in the northwestern portion of Kaufman County. The district excludes the Kaufman County Assistance District No. 1, which has a special purpose district sales and use tax. The unincorporated areas of Kaufman County in ZIP Codes 75032, 75114, 75126, and 75160 are partially located within the district. Contact the district representative at 972-800-9353 for additional boundary information. | ||
| Kaufman County Emergency Services District No. 7 | 5129578 | .020000 |
| The Kaufman County Emergency Services District No. 7 is located in the eastern portion of Kaufman County. The district excludes the cities of Combine, Crandall, Kaufman, Mesquite, Seagoville, and the Kaufman County Assistance District No. 2, which all have a local sales and use tax. The unincorporated areas of Kaufman County in ZIP Codes 75114, 75126, and 75142 are partially located in the district. Contact the district representative at 512-614-0901 for additional boundary information. | ||
| Limestone County Emergency Services District No. 1 | 5147512 | .020000 |
| The Limestone County Emergency Services District No. 1 is located in the southwestern portion of Limestone County. The unincorporated areas of Limestone County in ZIP Codes 75838, 75846, and 76642 are partially located in Limestone County Emergency Services District No. 1. Contact the district representative at 903-626-4062 for additional boundary information | ||
| Medina County Emergency Services District No. 2 | 5163539 | .012500 |
| The Medina County Emergency Services District No. 2 is located in the southeastern portion of Medina County, which has a county sales and use tax. The district excludes, for sales tax purposes, the city of Devine. The district is partially overlapped by Medina County Emergency Services District No. 4, which has a special purpose district sales and use tax. The unincorporated areas of Median County in ZIP Codes 78016, 78057, 78059, 78861, and 78886 are partially located in Medina County Emergency Services District No. 2. Contact the district representative at 830-665-4246 for additional boundary information. | ||
| Medina County Emergency Services District No. 4 | ||
| The Medina County Emergency Services District No. 4 voted to adopt a sales and use tax at two different rates within the district. To administer the two sales tax rates, the two parts of the district are described below with the appropriate local code and tax rate: | ||
| Medina County Emergency Services District No. 4 | 5163548 | .002500 |
| The Medina County Emergency Services District No. 4 is located in the southeastern portion of Medina County, which has a county sales and use tax. The district excludes the city of Lytle, and for sales tax purposes the cities of Devine and Natalia. The district partially overlaps Medina County Emergency Services District Nos. 2 and completely overlaps Medina County Emergency Services District No. 5, which each have a special purpose district sales and use tax. The unincorporated portions of Medina County in ZIP Codes 78016, 78052, 78057, 78059, 78861, and 78886 are partially located in the Medina County Emergency Services District No. 4. Contact the district representative at 210-355-5369 for additional boundary information. | ||
| Medina County Emergency Services District No. 4-A | 5163566 | .001250 |
| The Medina County Emergency Services District No. 4-A is the portion of the district located in the unincorporated portion of Medina County that overlaps the Natalia Municipal Development District and the Medina County Emergency Services District No. 5-A, which both have a special purpose district sales and use tax. Contact the district representative at 210-355-5369 for additional boundary information. | ||
| Medina County Emergency Services District No. 5 | ||
| The Medina County Emergency Services District No. 5 voted to adopt a sales and use tax at two different rates within the district. To administer the two sales tax rates, the two parts of the district are described below with the appropriate local code and tax rate: | ||
| Medina County Emergency Services District No. 5 | 5163557 | .012500 |
| The Medina County Emergency Services District No. 5 is located in the southeastern portion of Medina County, which has a county sales and use tax. The district excludes the city of Lytle, and for sales tax purposes the city of Natalia. The district is completely overlapped by Medina County Emergency Services District No. 4, which has a special purpose district sales and use tax. The unincorporated areas of Medina County in ZIP Codes 78016, 78052, and 78059 are partially within Medina County Emergency Services District No. 5. Contact the district representative at 830-665-6208 for additional boundary information. | ||
| Medina County Emergency Services District No. 5-A | 5163575 | .008750 |
| The Medina County Emergency Services District No. 5-A is the portion of the district located in the unincorporated portion of Medina County that overlaps the Natalia Municipal Development District and the Medina County Emergency Services District No. 4-A, which both have a special purpose district sales and use tax. Contact the district representative at 830-665-6208 for additional boundary information. | ||
| Robertson County Emergency Services District | 5198501 | .020000 |
| The Robertson County Emergency Services District has the same boundaries as Robertson County. The district excludes, for sales tax purposes, the cities of Bremond, Calvert, Franklin, and Hearne. Contact the district representative at 979-828-9940 for additional boundary information. | ||
| Smith County Emergency Services District No. 1 | 5212530 | .015000 |
| The Smith County Emergency Services District No. 1 is located in the northwest portion of Smith County, which has a county sales and use tax. The district excludes the city of Lindale for sales tax purposes and the city of Hideaway entirely. The unincorporated areas of Smith County in ZIP Codes 75704, 75706, 75771, and 75773 are partially located in the district. Contact the district representative at 903-882-6492 for additional boundary information. | ||
| Sweeny Crime Control and Prevention District | 5020541 | .001250 |
| The boundaries of the Sweeny Crime Control and Prevention District are the same boundaries as the city of Sweeny. | ||
| Tyler County Emergency Services District No. 4 | 5229522 | .015000 |
| The Tyler County Emergency Services District No. 4 is located in the southwest portion of Tyler County, which has a county sales and use tax. The unincorporated areas of Tyler County in ZIP Codes 77664, 77663, 75979, 77624, 77625, 77659, and 77660 are partially located within Tyler County Emergency Services District No. 4. Contact the district representative at 281-832-8137 for additional boundary information. | ||
| Williamson County Emergency Services District No. 10 | ||
| The Williamson County Emergency Services District No. 10 voted to adopt a sales and use tax at two different rates within the district. To administer the two sales tax rates, the two parts of the district are described below with the appropriate local code and tax rate: | ||
| Williamson County Emergency Services District No. 10 | 5246610 | .007500 |
| The Williamson County Emergency Services District No. 10 is the portion of the district located in the city of Thrall. Contact the district representative at 512-864-4483 for additional boundary information. | ||
| Williamson County Emergency Services District No. 10-A | 5246629 | .020000 |
| The Williamson County Emergency Services District No. 10-A is located in the eastern portion of Williamson County. The district excludes, for sales tax purposes, the city of Coupland. The unincorporated areas of Williamson County in ZIP Codes 76574, 76577, 76578, 78615, and 78621 are partially located in the district. Contact the district representative at 512-864-4483 for additional boundary information. | ||
| Wise County Emergency Services District No. 2 | 5249528 | .015000 |
| The Wise County Emergency Services District No. 2 is located in the southwest portion of Wise County, which has a county sales and use tax. The unincorporated areas of Wise County in ZIP Codes 76073, 76082, 76426, and 76487 are partially located within Wise County Emergency Services District No. 2. Contact the district representative at 307-689-4027 for additional boundary information. | ||
Special Purpose District (SPD) Sales and Use Tax
The following special purpose district (SPD) has increased the local sales and use tax:
| SPD Name | Local Code | Local Rate |
|---|---|---|
| Corral City Municipal Development District | 5061612 | .005000 |
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/th> | Local Code | Local Rate |
|---|---|---|
| Liberty Hill/Williamson County Emergency Services District No. 4 | 6246656 | .017500 |
| The Liberty Hill/Williamson County Emergency Services District No. 4 combined area is the area within Williamson County Emergency Services District No. 4 annexed by the city of Liberty Hill between February 22, 2016, and December 9, 2019, excluding annexation ordinance #'s 17-O-73, 17-O-88, and 19-O-71. | ||
| Liberty Hill/Williamson County Emergency Services District No. 4 (1) | 6246665 | .020000 |
| The Liberty Hill/Williamson County Emergency Services District No. 4 (1) combined area is the area within Williamson County Emergency Services District No. 4 annexed by the city of Liberty Hill via annexation ordinance #'s 17-O-73, 17-O-88, and 19-O-71. | ||
| Liberty Hill/Williamson County Emergency Services District No. 4 (2) | 6246674 | .017500 |
| The Liberty Hill/Williamson County Emergency Services District No. 4 (2) combined area is the area within Williamson County Emergency Services District No. 4 annexed by the city of Liberty Hill on or after June 23, 2021. | ||
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.