taxes

New and Additional Tax Rate Changes

Effective October 1, 2017

The following city has abolished the city sales and use tax for Economic and Industrial Development:

City/County Name Local Code Local Rate Total Rate
Grandfalls (Ward Co) 2238022 .010000 .072500

The following cities have abolished the city sales and use tax for Property Tax Relief:

City/County Name Local Code Local Rate Total Rate
Newark (Tarrant Co) 2249047 .010000 .077500
    Newark Mun Dev Dist 5249500 .005000  
Newark 2249047 .010000 .082500
    Wise Co 4249001 .005000  
    Newark Mun Dev Dist 5249500 .0050000  

The following cities have abolished the additional city sales and use tax for Street Maintenance and Street Repair:

City/County Name Local Code Local Rate Total Rate
Campbell 2116092 .010000 .077500
    Hunt Co 4116001 .005000  
Estelline (Hall Co) 2096023 .010000 .072500
Mart (Limestone Co) 2161078 .010000 .072500
Mart 2161078 .010000 .077500
    McLennan Co 4161005 .005000  

The following cities have imposed, increased and/or reduced the city sales and use tax for the purpose listed below.

 
City/County Name Local Code Local Rate Total Rate Purpose
Alamo Heights (Bexar Co) 2015021 .015000 .082500 SMR
    San Antonio MTA 3015995 .005000    
East Bernard 2241081 .015000 .082500 CST
    Wharton Co 4241009 .005000    
Garrett (Ellis Co) 2070130 .020000 .082500 CST
Lavon (Collin Co) 2043269 .020000 .082500 SMR
McLean (Gray Co) 2090029 .020000 .082500 CST/IDC
McLendon Chisholm (Rockwall Co) 2199065 .020000 .082500 CST
Midland 2165010 .012500 .080000 IDC
    Midland Co 4165001 .005000  
Odem (San Patricio Co) 2205058 .020000 .082500 SMR
Palm Valley (Cameron Co) 2031147 .020000 .082500 CST
Pleak (Fort Bend Co) 2079140 .020000 .082500 CST
Rocksprings (Edwards Co) 2069017 .017500 .080000 SMR
Ropesville (Hockley Co) 2110034 .020000 .082500 SMR
Saint Paul (Collin Co) 2043232 .020000 .082500 CST
Scurry (Kaufman Co) 2129122 .020000 .082500 CST/SMR
Stockdale (Wilson Co) 2247021 .020000 .082500 SMR
Sunray (Moore Co) 2171021 .020000 .082500 IDC/SMR
Trent (Taylor Co) 2221030 .020000 .082500 SMR
Venus (Ellis Co) 2126063 .020000 .082500 PTR
Venus (Johnson Co) 2126063 .020000 .082500 PTR
Volente (Travis Co) 2227212 .020000 .082500 SMR

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

The following city has withdrawn from the Austin Metropolitan Transit Authority (MTA):

City/County Name Local Code Local Rate Total Rate
Volente (Travis Co) 2227212 .020000 .082500

County Sales and Use Tax

The following county has imposed Local Sales and Use Tax for Property Tax Relief:

County Name Local Code Local Rate
Armstrong County 4006004 .005000

The city of Claude is currently collecting a 1 1/2% city sales tax. The total rate in this city will be 8 1/4%.

Special Purpose District (SPD) Sales and Use Tax

The following special purpose district (SPD) has abolished its Local Sales and Use tax:

SPD Name Local Code Local Rate
Kaufman County Development District 5129505 .005000

Local sales tax has increased in the following special purpose district (SPD):

SPD Name Local Code Local Rate
Travis County Emergency Services District No. 14 5227668 .020000

Special Purpose District (SPD) Sales and Use Tax

The following special purpose districts have imposed a local sales and use tax:

SPD Name Local Code Local Rate
Bexar County Emergency Services District No. 2 5015637 .015000

The Bexar County Emergency Services District No. 2 is located in the central western portion of Bexar County. The district is located entirely within the San Antonio MTA, which has a transit sales and use tax. The unincorporated areas of Bexar County in ZIP Codes 78253, 78254, and 78245 are partially located in the Bexar County Emergency Services District No. 2. Contact the district representative at 210-422-2432 for additional boundary information.

SPD Name Local Code Local Rate
Bexar County Emergency Services District No. 5 5015628 .015000

The Bexar County Emergency Services District No. 5 is located in the southwestern 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, Summerset, Von Ormy or Lytle. The unincorporated areas of Bexar County in ZIP Codes 78002, 78039, 78052, 78065, 78069, 78073, 78224, 78245, 78252 and 78264 are partially located in Bexar County Emergency Services District No. 5. Contact the district representative at 210-384-4877 for additional boundary information.

SPD Name Local Code Local Rate
Bexar County Emergency Services District No. 6 5015619 .015000

The Bexar County Emergency Services District No. 6 is located in the southern 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 or Sandy Oaks. The unincorporated areas of Bexar County in ZIP Codes 78112, 78221, 78223, 78224 and 78264 are partially located within the Bexar County Emergency Services District No. 6. Contact the district representative at 210-626-9999 for additional boundary information.

SPD Name Local Code Local Rate
Caldwell County Emergency Services District No. 2 5028525 .015000

The Caldwell County Emergency Services District No. 2 is located in the western portion of Caldwell County, which has a county sales and use tax. The district excludes any area within the cities of Martindale or Lockhart. The unincorporated areas of Caldwell County in ZIP Codes 78656, 78655, 78644, and 78666 are partially located in the Caldwell County Emergency Services District No. 2. Contact the district representative at 512-357-6646 for additional boundary information.

SPD Name Local Code Local Rate
Caldwell County Emergency Services District No. 4 5028534 .015000

The Caldwell County Emergency Services District No. 4 is located in the central western portion of Caldwell County, which has a county sales and use tax. The district excludes any area within the cities of Lockhart or Luling. The unincorporated areas of Caldwell County in ZIP Codes 78644 and 78648 are partially located in the Caldwell County Emergency Services District No. 4. Contact the district representative at 512-376-1885 for additional boundary information.

SPD Name Local Code Local Rate
Cass County Emergency Services District No. 2 5034527 .002500

The Cass County Emergency Services District No. 2 is located in the northeastern portion of Cass County. The city of Queen City is located entirely within the Cass County Emergency Services District No. 2. The district excludes any area within the city of Domino. The unincorporated areas of Cass County in ZIP Codes 75551 and 75572 are partially located within the Cass County Emergency Services District No. 2. Contact the district representative at 713-984-8222 for additional boundary information.

SPD Name Local Code Local Rate
Fort Bend County Assistance District No. 7 5079603 .020000

The Fort Bend County Assistance District No. 7 is located in the western portion of Fort Bend County. The district excludes any area within the city of Fulshear. The unincorporated areas of Fort Bend County in ZIP Codes 77406, 77423, 77441, 77471 and 77494 are partially located in the Fort Bend County Assistance District No. 7. Contact the district representative at 281-341-8608 for additional boundary information.

SPD Name Local Code Local Rate
Fort Bend County Assistance District No. 8 5079596 .020000

The Fort Bend County Assistance District No. 8 is located in the western portion of Fort Bend County. The district excludes any area within the city of Simonton. The unincorporated areas of Fort Bend County in ZIP Codes 77441, 77423, 77485 and 77471 are partially located in the Fort Bend County Assistance District No. 8. Contact the district representative at 281-341-8608 for additional boundary information.

SPD Name Local Code Local Rate
Fort Bend County Assistance District No. 9 5079587 .010000

The Fort Bend County Assistance District No. 9 is located in the northeast portion of Fort Bend County. The district’s boundaries include areas of the district which 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 district may overlap a small portion of the Harris-Fort Bend Emergency Services District No. 100, which has a special purpose district sales tax. The district does not include any area within the Houston MTA. The unincorporated areas of Fort Bend County in ZIP Codes 77083, 77406, 77407, 77450 and 77494 are partially located in the Fort Bend County Assistance District No. 9. Contact the district representative at 281-341-8608 for additional boundary information..

SPD Name Local Code Local Rate
Fort Bend County Emergency Services District No. 7 5079578 .005000

The Fort Bend County Emergency Services District No. 7 is located in the eastern 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 a strategic partnership agreement between a utility district and the city of Houston. The district overlaps portions of Fort Bend County Assistance Districts No. 4 and No. 5. The unincorporated areas of Fort Bend County in ZIP Codes 77083 and 77545 are partially located in the district. Contact the district representative at 713-984-8222 for additional boundary information.

SPD Name Local Code Local Rate
Hays County Emergency Services District No. 6 5105601 .002500

The Hays County Emergency Services District No. 6 is located in the northern portion of Hays County, which has a county sales and use tax. The district partially overlaps territory in the Dripping Springs Library District and all of the Driftwood Economic Development Municipal Management District, both which have special purpose district sales and use tax. The district excludes any area within the cities of Austin, Dripping Springs, Wimberley or Woodcreek. The unincorporated areas of Hays County in ZIP Codes 78610, 78619, 78620, 78676, 78736 and 78737 are partially located within the Hays County Emergency Services District No. 6. Contact the district representative at 512-894-0704 for additional boundary information.

SPD Name Local Code Local Rate
Newark Municipal Development District 5249500 .005000

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

SPD Name Local Code Local Rate
Parker County Emergency Services District No. 1 5184534 .005000

The Parker County Emergency Services District No. 1 is located in the northern and eastern portions of Parker County, which has a county sales and use tax. The city of Annetta South is located entirely within the district. The district excludes for sales tax purposes, any area within the cities of Aledo, Annetta, Annetta North or Springtown. The unincorporated areas of Parker County in ZIP Codes 76008, 76020, 76073, 76082, 76085, 76087, 76088, 76108, 76485 and 76487 are partially located within the district. Contact the district representative at 817-523-7598 for additional boundary information.

SPD Name Local Code Local Rate
Travis County Emergency Services District No. 9 5227720 .015000

No. 9 is located within the Westbank Library District which imposes a special purpose district sales and use tax. The district’s boundaries for imposition of sales and use tax exclude any area within the cities of Rollingwood or West Lake Hills. The unincorporated areas of Travis County in ZIP Code 78746 is partially located within the Travis County Emergency Services District No. 9. Contact the district representative at 512-539-3401 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.