taxes

New and Additional Tax Rate Changes

Effective October 1, 2018

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

City/County Name Local Code Local Rate Total Rate
Boyd 2249029 .010000 .082500
    Boyd Municipal Development District 5249519 .005000  
    Wise Co 4249001 .005000  
Prosper (Collin Co) 2043125 .015000 .082500
    Prosper Crime Control 5043535 .002500
    Prosper Fire Control Prevention and Emergency Medical Services District 5043544 .002500
Prosper (Denton Co) 2043125 .015000 .082500
    Prosper Crime Control 5043535 .002500
    Prosper Fire Control Prevention and Emergency Medical Services District 5043544 .002500

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
Buffalo Gap (Taylor Co) 2221067 .020000 .082500 SMR
Crystal City (Zavala Co) 2254012 .020000 .082500 SMR
Fairchilds (Fort Bend Co) 2079195 .010000 .072500 CST
Fruitvale (Van Zandt Co) 2234071 .020000 .082500 CST
Hickory Creek (Denton Co) 2061186 .020000 .082500 CST
Peaster 2184179 .010000 .082500 CST
    Parker Co 4184008 .005000
    Parker Co Emergency Services District No. 1 5184534 .005000
Rio Vista (Johnson Co) 2126036 .020000 .082500 CST
Rule (Haskell Co) 2104041 .020000 .082500 SMR
Saint Hedwig (Bexar Co) 2015218 .015000 .082500 CST
    San Antonio MTA 3015995 .005000
Sterling City (Sterling Co) 2216019 .020000 .082500 CST
Winona 2212077 .012500 .080000 SMR
    Smith Co 4212004 .005000
Yorktown (DeWitt Co) 2062014 .020000 .082500 CST

Purpose:
CST - City Sales Tax
SMR - Municipal Street Maintenance and Repair

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. 10 5015655 .015000

The Bexar County Emergency Services District No. 10 is located in the eastern 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, for sales and use tax purposes, any area within the city of Elmendorf. Unincorporated areas of Bexar County in Zip Codes 78101, 78109, 78112, 78220, 78222, 78223, 78239 and 78263 are partially located within the Bexar County Emergency Services District No. 10. Contact the district representative at 210-661-3144 for additional boundary information.

SPD Name Local Code Local Rate
Boyd Municipal Development District 5249519 .005000

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

SPD Name Local Code Local Rate
Fort Bend County Assistance District No. 10 5079621 .020000

The Fort Bend County Assistance District No. 10 is located in the northern portion of Fort Bend County. The district's boundaries exclude any 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, or any other cities or special purpose districts. The unincorporated areas of Fort Bend County in ZIP Code 77494 are partially located within the Fort Bend County Assistance District No. 10. Contact the district representative at 281-341-8608 for additional boundary information.

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

The Hays County Emergency Services District No. 6, located in the northern portion of Hays County, voted to increase the district's sales and use tax to three-quarters percent in the unincorporated portion of the district excluding the area within the cities of Austin, Dripping Springs, Wimberley and Woodcreek or the Driftwood Economic Development Municipal Management 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.

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

The Hays County Emergency Services District No. 6 is that portion of the original district that is located within the boundaries of the Driftwood Economic Development Municipal Management District and excludes the cities of Austin, Wimberley and Woodcreek. District boundaries exclude the city of Dripping Springs except for areas of the district annexed by the city on or after July 11, 2017. These annexations created the unique area known as the Dripping Springs/Hays County Emergency Services No. 6 Combined Area (6105022). Sales in this unique area must be reported using the combined area local code of 6105022. Please see information on Combined Area City Sales and Use Tax. Contact the district representative at 512-894-0704 for additional boundary information.

SPD Name Local Code Local Rate
Hays County Emergency Services District No. 6-A 5105629 .007500

The Hays County Emergency Services District 6-A is the unincorporated area of the original district excluding the area within the cities of Dripping Springs, Austin, Wimberley, Woodcreek, the Dripping Springs/Hays County Emergency Services District No. 6 Combined Area and the Driftwood Economic Development Municipal Management District, which all have sales and use taxes. The district partially overlaps territory in the Dripping Springs Library District and all of the North Hays County Emergency Services District No. 1, both of which have special purpose district sales and use tax. 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-A. Contact the district representative at 512-894-0704 for additional boundary information.

SPD Name Local Code Local Rate
Iowa Colony Crime Control and Prevention District 5020523 .005000

The boundaries of the Iowa Colony Crime Control and Prevention District are the same boundaries as the city of Iowa Colony.

SPD Name Local Code Local Rate
Jasper County Emergency Services District No. 1 5121512 .020000

The Jasper County Emergency Services District No. 1 is located in the southern portion of Jasper County. The district excludes any area within the cities of Evadale and Kirbyville, The unincorporated areas of Jasper County in ZIP Code 77612 are partially located within the Jasper County Emergency Services District No. 1. Contact the district representative at 409-994-2543 for additional boundary information.

SPD Name Local Code Local Rate
North Hays County Emergency Services District No. 1 5105610 .005000

The North Hays County Emergency Services District No. 1 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 Hays County Emergency Services District 6-A, both of which have special purpose district sales and use tax. The district excludes any area within the cities of Austin, Dripping Springs, Wimberley or Woodcreek, and the Driftwood Economic Development Municipal Management District. The unincorporated areas of Hays County in ZIP Codes 78610, 78619, 78620, 78676, 78736 and 78737 are partially located within the North Hays County Emergency Services District No. 1. Contact the district representative at 512-829-4356 for additional boundary information.

SPD Name Local Code Local Rate
Prosper Crime Control and Prevention District 5043535 .002500

The boundaries of the Prosper Crime Control and Prevention District are the same boundaries as the city of Prosper.

SPD Name Local Code Local Rate
Prosper Fire Control Prevention and Emergency Medical Services District 5043544 .002500

The boundaries of the Prosper Fire Control Prevention and Emergency Medical Services District are the same boundaries as the city of Prosper.

The following special purpose districts (SPD) have increased the local sales and use tax:

SPD Name Local Code Local Rate
Hamlin Municipal Development District (Jones Co) 5127507 .005000
Hamlin Municipal Development District (Fisher Co) 5127507 .005000

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.