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New and Additional Tax Rate Changes
Effective Oct. 1, 2024
City Sales and Use Tax
The following cities have adopted the city sales and use tax for the purpose listed below:
| City/County Name | Local Code | Local Rate | Total Rate | Purpose |
|---|---|---|---|---|
| Gary (Panola Co.) | 2183045 | .020000 | .082500 | CST |
| Pine Island (Waller Co.) | 2237069 | .010000 | .082500 | CST |
| Waller-Harris ESD 200 | 5237513 | .010000 |
Purpose:
CST - City Sales Tax
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 |
|---|---|---|---|---|
| Avinger (Cass Co.) | 2034046 | .020000 | .082500 | CST |
| Blue Mound (Tarrant Co.) | 2220291 | .015000 | .082500 | CST |
| Blue Mound Crime Control | 5220665 | .005000 | ||
| Brookside Village | 2020088 | .015000 | .082500 | CST |
| Brazoria Co. | 4020006 | .005000 | ||
| Jamaica Beach (Galveston Co.) | 2084107 | .020000 | .082500 | CST |
| Nevada (Collin Co.) | 2043250 | .020000 | .082500 | CST |
| Ore City | 2230020 | .015000 | .082500 | SMR |
| Upshur Co. | 4230002 | .005000 |
Purpose:
CST - City/County Sales Tax
SMR - Street Maintenance & Repair
City Sales and Use Tax
The following city has abolished the additional city sales and use tax for the purpose listed below:
| City/County Name | Local Code | Local Rate | Total Rate | Purpose |
|---|---|---|---|---|
| Melissa (Collin Co.) | 2043170 | .015000 | .082500 | IDC |
| Crime Control and Prevention District | 5043553 | .002500 | ||
| Fire Control, Prevention and EMS District | 5043562 | .002500 |
Purpose:
IDC - Industrial and Economic Development
City Sales and Use Tax
The following city has withdrawn from the Fort Worth Metropolitan Transit Authority (MTA):
| City/County Name | Local Code | Local Rate | Total Rate |
|---|---|---|---|
| Blue Mound (Tarrant Co.) | 2220291 | .015000 | .082500 |
| Blue Mound Crime Control | 5220665 | .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 |
|---|---|---|
| Atascosa County Emergency Services District No. 1 | 5007502 | .015000 |
| The Atascosa County Emergency Services District No. 1 located in the northwest portion of Atascosa County, which has a county sales and use tax. The district excludes the city of Lytle. The unincorporated areas of Atascosa County in ZIP Codes 78052 and 78069 are partially located in the Atascosa County Emergency Services District No. 1. Contact the district representative at 830-266-9351 for additional boundary information. | ||
| Donley County Assistance District No. 1 | 5065501 | .010000 |
| The Donley County Assistance District No. 1 has the same boundaries as the city of Howardwick, which has a city sales and use tax. Contact the district representative at 806-874-3625 for additional boundary information. | ||
| Frio County Emergency Services District No. 1 | 5082500 | .015000 |
| The Frio County Emergency Services District No. 1 has the same boundaries as the county of Frio, which has a county sales and use tax. The district excludes, for sales and use tax purposes, the cities of Pearsall and Dilley. Contact the district representative at 210-542-0774 for additional boundary information. | ||
| Jasper County Emergency Services District No. 3 | 5121558 | .020000 |
| The Jasper County Emergency Services District No. 3 is located in the central portion of Jasper County. The unincorporated areas of Jasper County in ZIP Codes 75933 and 75956 are partially located within the Jasper County Emergency Services District No. 3. Contact the district representative at 409-423-0771 for additional boundary information. | ||
| Kaufman County Emergency Services District No. 3 | ||
| The Kaufman County Emergency Services District No. 3, located in the northeast portion of Kaufman County, 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: | ||
| Kaufman County Emergency Services District No. 3 | 5129596 | .020000 |
| The Kaufman County Emergency Services District No. 3 excludes the cities of Oak Ridge, Poetry, Post Oak Bend, McLendon-Chisholm and Terrell. The unincorporated areas of Kaufman County in ZIP Codes 75160, 75161, 75169 and 75474 are partially located in the district. Contact the district representative at 469-596-3706 for additional boundary information. | ||
| Kaufman County Emergency Services District No. 3-A | 5129603 | .005000 |
| The Kaufman County Emergency Services District No. 3-A is the portion of the district located in the Kaufman County portion of the city of Poetry. Contact the district representative at 469-596-3706 for additional boundary information. | ||
| Melissa Crime Control and Prevention District | 5043553 | .002500 |
| The boundaries of the Melissa Crime Control and Prevention District are the same boundaries as the city of Melissa. | ||
| Melissa Fire Control, Prevention and EMS District | 5043562 | .002500 |
| The boundaries of the Melissa Fire Control, Prevention and EMS District are the same boundaries as the city of Melissa. | ||
| Wise County Emergency Services District No. 1 | ||
| The Wise County Emergency Services District No. 1, located in the south-central portion of Wise County, which has a county sales and use tax, 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: | ||
| Wise County Emergency Services District No. 1 | 5249546 | .015000 |
| The Wise County Emergency Services District No. 1 excludes the city of Boyd for sales and use tax purposes. The unincorporated areas of Wise County in ZIP Codes 76020, 76023, 76071, 76073, 76078, 76082 and 76234 are partially located within Wise County Emergency Services District No. 1. Contact the district representative at 940-215-7937 for additional boundary information. | ||
| Wise County Emergency Services District No. 1-A | 5249555 | .010000 |
| The Wise County Emergency Services District No. 1-A is the portion of the district located in the unincorporated portion of Wise County that overlaps the Aurora Municipal Development District, which has a special purpose district sales and use tax. Contact the district representative at 940-215-7937 for additional boundary information. | ||
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 |
|---|---|---|
| Glen Rose/Somervell County Assistance District | 6213600 | .020000 |
| The Glen Rose/Somervell County Assistance District combined area is the area within the Somervell County Assistance District annexed by the city of Glen Rose on or after January 10, 2023. | ||
| Needville/Fort Bend County Assistance District No. 20 | 6079621 | .020000 |
| The Needville/Fort Bend County Assistance District No. 20 combined area is the area within Fort Bend County Assistance District 20 annexed by the city of Needville on or after June 27, 2022. | ||
| Silsbee/Hardin County Emergency Services District No. 6 | 6100624 | .020000 |
| The Silsbee/Hardin County Emergency Services District No. 6 combined area is the area within Hardin County Emergency Services District No. 6 annexed by the city of Silsbee on or after January 29, 2024. | ||
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.