taxes

Special Purpose District Sales and Use Tax

There are 461 special purpose districts (SPDs) that impose sales and use tax. These SPDs and their appropriate tax rates are shown below. The SPD tax is collected in addition to state tax and any other local taxes (city, transit, and county) when applicable.

Special Purpose Districts Listed by County
County Special Purpose District (SPD) Local Code Local Rate Effective Date SPD Boundary Type
Aransas Aransas County Health Services 5004505 0.005000 01/01/92 Countywide
Atascosa Atascosa County Emergency Services District No. 1 5007502 0.015000 10/01/24 Other
Austin Austin County Emergency Services District No. 2 5008510 0.015000 04/01/21 Other
Austin Las Damas Management District 5008501 0.015000 10/01/08 Other
Bastrop Bastrop County Emergency Services District No. 2 5011506 0.015000 10/01/22 Other
Baylor Baylor County Hospital District 5012505 0.010000 01/01/91 Countywide
Bell Holland Municipal Development District 5014521 0.002500 04/01/21 Citywide
Bell Rogers Municipal Development District 5014512 0.002500 10/01/14 Other
Bell Salado Public Library District 5014503 0.005000 10/01/98 Other
Bexar Balcones Heights Crime Control District 5015502 0.005000 01/01/99 Citywide
Bexar Bexar County Emergency Services District No. 2 5015637 .015000 10/01/17 Other
Bexar Bexar County Emergency Services District No. 3 5015593 0.015000 10/01/15 Other
Bexar Bexar County Emergency Services District No. 4 5015682 .015000 04/01/20 Other
Bexar Bexar County Emergency Services District No. 5 5015628 .015000 10/01/17 Other
Bexar Bexar County Emergency Services District No. 6 5015619 .015000 10/01/17 Other
Bexar Bexar County Emergency Services District No. 7 5015600 0.015000 10/01/16 Other
Bexar Bexar County Emergency Services District No. 8 5015673 0.015000 10/01/19 Other
Bexar Bexar County Emergency Services District No. 10 5015655 0.015000 10/01/18 Other
Bexar Bexar County Emergency Services District No. 11 5015691 0.015000 07/01/20 Other
Bexar Bexar County Emergency Services District No. 12 5015664 0.015000 04/01/19 Other
Bexar Castle Hills Crime Control and Prevention District 5015539 0.002500 10/01/04 Citywide
Bexar Cibolo Canyons Special Improvement District 5015557 0.015000 01/01/08 Other
Bexar Crosswinds at South Lake Special Improvement District 5015646 0.015000 07/01/18 Other
Bexar Fair Oaks Ranch Municipal Development District 5015566 0.005000 04/01/12 Other
Bexar Kirby Crime Control and Prevention District 5015584 0.002500 04/01/15 Citywide
Bexar Leon Valley Crime Control and Prevention District 5015575 0.001250 04/01/14 Citywide
Bexar Selma Municipal Development District 5015520 0.005000 04/01/02 Other
Bexar Shavano Park Crime Control District 5015511 0.002500 10/01/99 Citywide
Bexar Westside 211 Special Improvement District 5015708 0.015000 10/01/20 Other
Bexar Windcrest Crime Control and Prevention District 5015548 0.002500 01/01/05 Citywide
Blanco Blanco County North Library District 5016510 0.005000 04/01/03 Other
Blanco Blanco County South Library District 5016501 0.005000 07/01/02 Other
Blanco Blanco County Emergency Services District No. 1 5016529 0.010000 04/01/16 Other
Blanco Blanco County Emergency Services District No. 2 5016538 0.010000 04/01/16 Other
Brazoria Brazoria County Management District No. 1 5020532 0.015000 10/01/23 Other
Brazoria Iowa Colony Crime Control and Prevention District 5020523 0.005000 10/01/18 Citywide
Brazoria Richwood Crime Control and Prevention District 5020505 0.002500 10/01/09 Citywide
Brazoria Sweeny Crime Control and Prevention District 5020541 0.001250 10/01/23 Citywide
Brazos Brazos County Emergency Services District No. 1 5021513 0.015000 10/01/21 Other
Brazos Brazos County Emergency Services District No. 2 5021504 0.015000 04/01/21 Other
Brazos Brazos County Emergency Services District No. 3 5021522 0.015000 10/01/22 Other
Brazos Brazos County Emergency Services District No. 4 5021531 0.015000 10/01/22 Other
Brewster Brewster County Emergency Services District No. 1 5022503 0.015000 04/01/04 Other
Brooks Brooks County Health Services 5024501 0.005000 01/01/00 Countywide
Brown Bangs Municipal Development District 5025500 0.002500 01/01/08 Other
Brown Brownwood Municipal Development District 5025528 0.005000 10/01/16 Citywide
Brown Early Municipal Development District 5025519 0.005000 10/01/16 Citywide
Burnet Bertram Municipal Development District 5027517 0.002500 10/01/13 Citywide
Burnet Burnet County Emergency Services District No.2 5027571 0.020000 04/01/21 Other
Burnet Burnet County Emergency Services District No.3 5027580 0.020000 04/01/24 Other
Burnet Burnet County Emergency Services District No.4 5027544 0.020000 10/01/15 Other
Burnet Burnet County Emergency Services District No.5 5027562 0.020000 04/01/21 Other
Burnet Burnet County Emergency Services District No. 6 5027535 0.020000 10/01/15 Other
Burnet Burnet County Emergency Services District No. 8 5027526 0.020000 04/01/14 Other
Burnet Burnet County Emergency Services District No. 9 5027553 0.020000 04/01/16 Other
Burnet Cottonwood Shores Crime Control and Prevention District 5027508 0.005000 10/01/07 Citywide
Caldwell Caldwell County Emergency Services District No. 2 5028525 0.015000 10/01/17 Other
Caldwell Caldwell County Emergency Services District No. 3 5028543 .015000 04/01/20 Other
Caldwell Caldwell County Emergency Services District No. 3-A 5028552 .002500 04/01/20 Citywide
Caldwell Caldwell County Emergency Services District No. 4 5028534 .015000 10/01/17 Other
Caldwell Caldwell Hays County Emergency Services District No. 1 5028507 0.005000 10/01/13 Other
Caldwell Caldwell Hays County Emergency Services District No. 1-A 5028516 0.015000 10/01/15 Other
Calhoun Point Comfort Municipal Development District 5029506 0.005000 10/01/12 Other
Calhoun Port O’Connor Improvement District 5029515 0.015000 10/01/14 Other
Cameron Combes Municipal Development District 5031511 0.002500 10/01/15 Other
Cameron Rio Hondo Municipal Development District 5031502 0.002500 10/01/11 Citywide
Cass Cass County Emergency Services District No. 2 5034527 .002500 10/01/17 Other
Cass Cass County Emergency Services District No. 3 5034536 .020000 04/01/22 Other
Cass Cass County Emergency Services District No. 3-A 5034545 .010000 04/01/22 Citywide
Cass Hughes Springs Municipal Development District 5034518 0.005000 04/01/17 Other
Chambers Anahuac Municipal Development District 5036534 0.005000 10/01/08 Other
Chambers Baytown Crime Control and Prevention District 5101632 0.001250 10/01/06 Citywide
Chambers Baytown Fire Control, Prevention and Emergency Medical Services District 5101623 0.001250 10/01/06 Citywide
Chambers Chambers County Emergency Services District No. 1 5036543 0.006250 04/01/11 Other
Chambers Chambers County Health Services 5036507 0.005000 04/01/01 Countywide
Chambers Winnie-Stowell Hospital District 5036525 0.007500 01/01/05 Other
Childress Childress Municipal Development District 5038505 0.005000 01/01/19 Citywide
Collin Lowry Crossing Municipal Development District 5043526 0.005000 07/01/18 Other
Collin Lucas Fire Control, Prevention and Emergency Medical Services District 5043517 0.005000 10/01/14 Citywide
Collin Murphy Municipal Development District 5043508 0.002500 04/01/12 Citywide
Collin Prosper Crime Control and Prevention District 5043535 0.002500 10/01/18 Citywide
Collin Prosper Fire Control and Prevention District 5043544 0.002500 10/01/18 Citywide
Collin Sachse Municipal Development District 5057529 0.002500 04/01/18 Citywide
Colorado Rice Hospital District 5045506 0.005000 10/01/97 Other
Comal Bulverde Area Rural Library District 5046514 0.005000 07/01/00 Other
Comal Canyon Lake Community Library District 5046505 0.005000 07/01/00 Other
Comal Comal County Emergency Services District No. 3 5046523 0.010000 04/01/04 Other
Comal Comal County Emergency Services District No. 4 5046550 0.010000 10/01/09 Other
Comal Comal County Emergency Services District No. 5 5046569 0.010000 10/01/09 Other
Comal Comal County Emergency Services District No. 6 5046532 0.005000 07/01/05 Other
Comal Comal County Emergency Services District No. 7 5046587 0.015000 04/01/22 Other
Comal Comal County Emergency Services District No. 7-A 5046596 0.010000 04/01/22 Other
Coryell Evant Municipal Development District 5097503 0.002500 10/01/10 Other
Cottle Cottle County Assistance District No. 1 5051516 0.020000 10/01/23 Other
Cottle Paducah Municipal Development District 5051507 0.002500 01/01/13 Citywide
Crane Crane County Assistance District 5052506 0.005000 10/01/15 Countywide
Dallas Cedar Hill Crime Control and Prevention District 5057510 0.001250 07/01/13 Citywide
Dallas Coppell Crime Control and Prevention District 5057501 0.002500 04/01/08 Citywide
Dallas Grand Prairie Crime Control and Prevention District 5220745 0.002500 10/01/07 Citywide
Dallas Grapevine Crime Control and Prevention District 5220736 0.005000 04/01/07 Citywide
Dallas Lewisville Crime Control District 5061630 0.001250 04/01/12 Citywide
Dallas Lewisville Fire Control District 5061649 0.001250 04/01/12 Other
Dallas Ovilla Municipal Development District 5070504 0.002500 04/01/10 Other
Dallas Sachse Municipal Development District 5057529 0.002500 04/01/18 Citywide
Delta Delta County Emergency Services District 5060506 0.005000 10/01/94 Countywide
Denton Argyle Crime Control and Prevention District 5061550 0.002500 01/01/04 Citywide
Denton Argyle Municipal Development District 5061710 0.002500 04/01/21 Other
Denton Aubrey Municipal Development District 5061676 0.005000 10/01/14 Other
Denton Bartonville Crime Control District 5061603 0.002500 10/01/10 Other
Denton Coppell Crime Control and Prevention District 5057501 0.002500 04/01/08 Citywide
Denton Copper Canyon Crime Control and Prevention District 5061685 0.010000 04/01/16 Citywide
Denton Corinth Crime Control and Prevention District 5061569 0.002500 01/01/05 Citywide
Denton Corinth Fire Control and Prevention & Emergency Medical Services District 5061701 0.002500 04/01/21 Citywide
Denton Corral City Municipal Development District 5061612 0.005000 04/01/11 Other
Denton Cross Roads Municipal Development District 5061658 0.002500 10/01/13 Other
Denton Denton County Development District No. 4 5061523 0.005000 10/01/99 Other
Denton Flower Mound Crime Control and Prevention District 5061578 0.002500 04/01/08 Citywide
Denton Flower Mound Fire Control, Prevention, and Emergency Medical Services District 5061587 0.002500 04/01/08 Citywide
Denton Fort Worth Crime Control District 5220503 0.005000 10/01/95 Citywide
Denton Grapevine Crime Control and Prevention District 5220736 0.005000 04/01/07 Citywide
Denton Krum Crime Control and Prevention District 5061694 0.002500 10/01/16 Citywide
Denton Lakewood Village Municipal Development District 5061596 0.005000 10/01/09 Other
Denton Lewisville Crime Control District 5061630 0.001250 04/01/12 Citywide
Denton Lewisville Fire Control District 5061649 0.001250 04/01/12 Other
Denton Oak Point Municipal Development District 5061621 0.002500 10/01/11 Other
Denton Pilot Point Municipal Development District 5061729 0.005000 10/01/21 Other
Denton Prosper Crime Control and Prevention District 5043535 0.002500 10/01/18 Other
Denton Prosper Fire Control and Prevention District 5043544 0.002500 10/01/18 Other
Denton Roanoke Crime Control and Prevention District 5061738 0.005000 10/01/22 Citywide
Denton Southlake Crime Control District 5220594 0.001250 04/01/98 Citywide
Denton Trophy Club Crime Control and Prevention District 5061667 0.002500 10/01/13 Citywide
Donley Donley County Assistance District No. 1 5065501 0.010000 10/01/24 Citywide
Duval Duval County Emergency Services District No. 1 5066519 0.002500 04/01/09 Other
Duval San Diego Municipal Development District 5066500 0.005000 07/01/02 Other
Eastland Eastland Memorial Hospital District 5067509 0.005000 01/01/94 Other
Eastland Rising Star Municipal Development District 5067518 0.002500 10/01/13 Other
Ector Ector County Assistance District 5068535 0.012500 04/01/19 Other
Ector Ector County Hospital District 5068508 0.007500 01/01/91 Countywide
El Paso El Paso County Emergency Services District No. 1 5071512 0.015000 10/01/21 Other
El Paso El Paso County Emergency Services District No. 2 5071503 0.005000 10/01/01 Other
Ellis Cedar Hill Crime Control and Prevention District 5057510 0.001250 07/01/13 Citywide
Ellis Ellis County Emergency Services District No. 2 5070522 0.020000 01/01/25 Other
Ellis Ellis County Emergency Services District No. 2-A 5070531 0.017500 01/01/25 Other
Ellis Ennis Crime Control and Prevention District 5070513 0.002500 04/01/15 Citywide
Ellis Grand Prairie Crime Control and Prevention District 5220745 0.002500 10/01/07 Citywide
Ellis Ovilla Municipal Development District 5070504 0.002500 04/01/10 Other
Erath Erath County Development District No. 1 5072502 0.005000 10/01/05 Other
Fisher Hamlin Municipal Development District 5127507 0.005000 07/01/17 Citywide
Fort Bend Aliana Management District 5079505 0.020000 04/01/10 Other
Fort Bend Fort Bend County Assistance District No. 1 5079514 0.010000 04/01/12 Other
Fort Bend Fort Bend County Assistance District No. 2 5079523 0.010000 04/01/12 Other
Fort Bend Fort Bend County Assistance District No. 4 5079532 0.010000 04/01/12 Other
Fort Bend Fort Bend County Assistance District No. 5 5079541 0.010000 04/01/12 Other
Fort Bend Fort Bend County Assistance District No. 6 5079550 0.010000 04/01/14 Other
Fort Bend Fort Bend County Assistance District No. 7 5079603 .020000 10/01/17 Other
Fort Bend Fort Bend County Assistance District No. 8 5079596 0.020000 10/01/17 Other
Fort Bend Fort Bend County Assistance District No. 9 5079587 .010000 10/01/17 Other
Fort Bend Fort Bend County Assistance District No. 10 5079621 .020000 10/01/18 Other
Fort Bend Fort Bend County Assistance District No. 11 5079630 0.020000 01/01/19 Other
Fort Bend Fort Bend County Assistance District No. 12 5079729 0.020000 01/01/22 Other
Fort Bend Fort Bend County Assistance District No. 16 5079649 .020000 04/01/20 Other
Fort Bend Fort Bend County Assistance District No. 17 5079685 .020000 04/01/21 Other
Fort Bend Fort Bend County Assistance District No. 18 5079694 .020000 04/01/21 Other
Fort Bend Fort Bend County Assistance District No. 19 5079667 0.020000 10/01/20 Other
Fort Bend Fort Bend County Assistance District No. 20 5079658 .020000 04/01/20 Other
Fort Bend Fort Bend County Assistance District No. 21 5079701 .020000 04/01/21 Other
Fort Bend Fort Bend County Assistance District No. 22 5079676 0.020000 10/01/20 Other
Fort Bend Fort Bend County Assistance District No. 23 5079738 0.020000 04/01/22 Other
Fort Bend Fort Bend County Emergency Services District No. 2 5079765 0.020000 01/01/25 Other
Fort Bend Fort Bend County Emergency Services District No. 2-A 5079774 0.010000 01/01/25 Other
Fort Bend Fort Bend County Emergency Services District No. 5 5079710 .010000 10/01/21 Other
Fort Bend Fort Bend County Emergency Services District No. 7 5079578 0.010000 10/01/17 Other
Fort Bend Fort Bend County Emergency Services District No. 8 5079747 0.005000 10/01/23 Citywide
Fort Bend Fort Bend County Emergency Services District No. 8-A 5079756 0.020000 10/01/23 Other
Fort Bend Harris-Fort Bend Emergency Services District No. 100 5101669 0.010000 04/01/08 Other
Fort Bend Fort Bend County Improvement District No. 24 5079569 0.010000 04/01/14 Other
Fort Bend Fort Bend County Municipal Management District No. 1 5079612 0.010000 04/01/18 Other
Frio Frio County Emergency Services District No. 1 5082500 0.015000 10/01/24 Other
Galveston Dickinson Management District No. 1 5084508 0.005000 01/01/09 Other
Galveston Galveston County Emergency Services District No. 2 5084517 0.020000 04/01/14 Other
Gonzales Gonzales County Emergency Services District No. 1 5089503 0.003750 10/01/22 Other
Gonzales Gonzales County Emergency Services District No. 1-A 5089512 0.001250 10/01/22 Other
Gonzales Gonzales County Emergency Services District No. 2 5089521 0.011250 10/01/22 Other
Gonzales Gonzales County Emergency Services District No. 2-A 5089530 0.003750 10/01/22 Other
Grayson Pilot Point Municipal Development District 5061729 0.005000 10/01/21 Other
Gregg Gregg County Emergency Services District No. 1 5201515 0.020000 04/01/24 Other
Gregg Gregg County Emergency Services District
No. 1-A
5092517 0.015000 04/01/24 Other
Gregg Gregg County Emergency Services District No. 2 5092508 .015000 04/01/20 Other
Guadalupe Staples Municipal Development District 5094506 0.005000 01/01/13 Other
Hamilton Evant Municipal Development District 5097503 0.002500 10/01/10 Other
Hardin Hardin County Emergency Services District No. 1 5100544 0.020000 04/01/23 Other
Hardin Hardin County Emergency Services District No. 2 5100508 0.020000 10/01/10 Other
Hardin Hardin County Emergency Services District No. 3 5100553 0.020000 04/01/24 Other
Hardin Hardin County Emergency Services District No. 4 5100526 .020000 04/01/20 Other
Hardin Hardin County Emergency Services District No. 5 5100535 0.020000 10/01/22 Other
Hardin Hardin County Emergency Services District No. 6 5100517 0.020000 04/01/16 Other
Harris Airline Improvement District 5101589 0.010000 01/01/06 Other
Harris Baytown Crime Control and Prevention District 5101632 0.001250 10/01/06 Citywide
Harris Baytown Fire Control, Prevention and Emergency Medical Services District 5101623 0.001250 10/01/06 Citywide
Harris Baytown Municipal Development District 5036516 0.005000 10/01/01 Other
Harris Bridgeland Management District 5101865 0.010000 04/01/13 Other
Harris Deer Park Crime Control District 5101810 0.002500 10/01/11 Citywide
Harris Deer Park Fire Control, Prevention and Emergency Medical Services District 5101829 0.002500 10/01/11 Citywide
Harris East Aldine Management District 5101534 0.010000 01/01/02 Other
Harris East Aldine Management District Special Zone 5101838 0.010000 04/01/12 Other
Harris Generation Park Management District 5101936 0.020000 04/01/16 Other
Harris Harris County Emergency Services District No. 2 5101678 0.010000 07/01/08 Other
Harris Harris County Emergency Services District No. 4 5101703 0.010000 10/01/08 Other
Harris Harris County Emergency Services District No. 4-A 5101909 0.020000 10/01/13 Other
Harris Harris County Emergency Services District No. 5 5101598 0.010000 01/01/06 Other
Harris Harris County Emergency Services District No. 6 5101712 0.005000 10/01/08 Other
Harris Harris County Emergency Services District No. 7 5101794 0.010000 10/01/11 Other
Harris Harris County Emergency Services District No. 9 5101883 0.010000 10/01/13 Other
Harris Harris County Emergency Services District No. 10 5101730 0.010000 10/01/08 Other
Harris Harris County Emergency Services District No. 12 5101721 0.005000 10/01/08 Other
Harris Harris County Emergency Services District No. 13 5101963 0.010000 10/01/19 Other
Harris Harris County Emergency Services District No. 14 5101767 0.020000 04/01/10 Other
Harris Harris County Emergency Services District No. 15 5101856 0.010000 01/01/13 Other
Harris Harris County Emergency Services District No. 16 5101927 0.010000 10/01/15 Other
Harris Harris County Emergency Services District No. 17 5101847 0.010000 10/01/12 Other
Harris Harris County Emergency Services District No. 20 5101874 0.010000 10/01/13 Other
Harris Harris County Emergency Services District No. 21 5101614 0.010000 10/01/06 Other
Harris Harris County Emergency Services District No. 24 5101954 0.010000 10/01/16 Other
Harris Harris County Emergency Services District No. 28 5101785 0.010000 10/01/11 Other
Harris Harris County Emergency Services District No. 29 5101892 0.010000 10/01/13 Other
Harris Harris County Emergency Services District No. 46 5101776 0.010000 10/01/11 Other
Harris Harris County Emergency Services District No. 47 5101945 0.010000 04/01/16 Other
Harris Harris County Emergency Services District No. 48 5101918 0.010000 10/01/14 Other
Harris Harris County Emergency Services District No. 50 5101749 0.010000 10/01/09 Other
Harris Harris County Emergency Services District No. 60 5101687 0.010000 07/01/08 Other
Harris Harris County Emergency Services District No. 80 5101605 0.010000 01/01/06 Other
Harris Harris County Improvement District No. 18 5101758 0.010000 04/01/10 Other
Harris Harris-Fort Bend Emergency Services District No. 100 5101669 0.010000 04/01/08 Other
Harris Jersey Village Crime Control District 5101525 0.005000 04/01/99 Citywide
Harris Jersey Village Fire Control, Prevention & Emergency Medical Services District 5101972 0.005000 10/01/21 Citywide
Harris La Porte Fire Control, Prevention and Emergency Medical Services District 5101801 0.002500 10/01/11 Citywide
Harris Lower Kirby Pearland Management District 5101696 0.005000 01/01/13 Other
Harris Morgan's Point Municipal Development District 5101561 0.005000 01/01/05 Other
Harris NASA Area Management District 5101641 0.002500 01/01/08 Other
Harris Old Town Spring Improvement District 5101543 0.010000 04/01/02 Other
Harris Pasadena Crime Control District 5101516 0.005000 04/01/99 Citywide
Harris Pearland Municipal Management District No. 1 5101650 0.005000 04/01/08 Other
Harris Seabrook Crime Control District 5101570 0.005000 10/01/05 Citywide
Harris South Houston Crime Control and Prevention District 5101552 0.002500 04/01/02 Citywide
Harris The Woodlands Township 5170503 0.010000 10/01/94 Other
Harris The Woodlands Township Economic Development Zone 5170629 0.010000 04/01/08 Other
Harris Waller-Harris Emergency Services District No. 200 5237513 0.010000 04/01/21 Other
Hays Caldwell Hays County Emergency Services District No. 1 5028507 0.005000 10/01/13 Other
Hays Caldwell Hays County Emergency Services District No. 1-A 5028516 0.015000 10/01/15 Other
Hays Driftwood Economic Development Municipal Management District 5105558 0.012500 04/01/10 Other
Hays Dripping Springs Community Library District 5105512 0.002500 04/01/00 Other
Hays Hays County Emergency Services District No. 3 5105530 0.015000 10/01/08 Other
Hays Hays County Emergency Services District No. 3-A 5105576 0.005000 10/01/13 Other
Hays Hays County Emergency Services District No. 4 5105638 0.010000 04/01/19 Other
Hays Hays County Emergency Services District No. 5 5105585 0.005000 04/01/14 Other
Hays Hays County Emergency Services District No. 5-A 5105594 0.015000 10/01/16 Other
Hays Hays County Emergency Services District No. 6 5105601 .002500 10/01/17 Other
Hays Hays County Emergency Services District No 6-A 5105629 0.007500 10/01/18 Other
Hays Hays County Emergency Services District No. 8 5105549 0.005000 10/01/08 Other
Hays Hays County Emergency Services District No. 8-A 5105567 0.015000 10/01/13 Other
Hays North Hays County Emergency Services District No. 1 5105610 0.005000 10/01/18 Other
Hays Wimberley Village Library District 5105503 0.005000 04/01/00 Other
Henderson Henderson County Emergency Services District No. 6 5107510 0.017500 04/01/19 Other
Henderson Malakoff Crime Control District 5107501 0.003750 04/01/09 Citywide
Hidalgo Elsa Municipal Development District 5108555 0.005000 10/01/19 Citywide
Hidalgo Palmhurst Crime Control District 5108500 0.005000 04/01/05 Citywide
Hidalgo Palmview Municipal Development District 5108546 0.005000 04/01/14 Citywide
Hidalgo Penitas Crime Control and Prevention District 5108537 0.005000 04/01/07 Citywide
Hidalgo Sullivan City Crime Control and Prevention District 5108519 0.005000 01/01/06 Citywide
Hidalgo Sullivan City Municipal Development District 5108564 0.005000 01/01/20 Citywide
Hill Hill County Emergency Services District No. 2 5109518 0.005000 07/01/17 Other
Hill Hill County Emergency Services District No. 2-A 5109527 0.010000 07/01/17 Other
Hill Malone Municipal Development District 5109509 0.005000 04/01/14 Citywide
Hood Hood County Development District No. 1 5111505 0.005000 10/01/99 Other
Houston Grapeland Municipal Development District 5113503 0.005000 10/01/19 Other
Hunt Hawk Cove Municipal Development District 5116500 0.002500 01/01/14 Other
Hutchinson Fritch Crime Control District 5117509 0.002500 10/01/02 Citywide
Jasper Jasper County Development District No. 1 5121503 0.005000 10/01/06 Other
Jasper Jasper County Emergency Services District No. 1 5121512 0.020000 10/01/18 Other
Jasper Jasper County Emergency Services District No. 3 5121558 0.020000 10/01/24 Other
Jasper Jasper County Emergency Services District No. 4 5121521 0.020000 04/01/21 Other
Jasper Jasper County Emergency Services District No. 4-A 5121530 0.015000 04/01/21 Other
Jasper Jasper County Emergency Services District No. 4-B 5121549 0.005000 04/01/21 Other
Jefferson Jefferson County Assistance District No. 4 5123501 0.010000 04/01/19 Other
Jefferson Jefferson County Emergency Services District No. 3 5123510 0.015000 04/01/24 Other
Jefferson Jefferson County Emergency Services District No. 4 5123538 0.015000 04/01/24 Other
Jefferson Jefferson County Emergency Services District No. 4-A 5123547 0.005000 04/01/24 Other
Jeff Davis Jeff Davis County Emergency Services District No. 1 5122511 0.010000 01/01/06 Other
Jeff Davis Jeff Davis County Health Services 5122502 0.005000 10/01/91 Countywide
Jim Hogg Jim Hogg County Assistance District 5124519 0.005000 04/01/07 Countywide
Jim Hogg Jim Hogg County Health Services 5124500 0.005000 04/01/97 Countywide
Johnson Crowley Crime Control and Prevention District 5220718 0.005000 10/01/05 Citywide
Johnson Johnson County Emergency Services District No. 1 5126508 0.005000 10/01/21 Other
Johnson Johnson County Emergency Services District No. 1-A 5126517 0.010000 10/01/21 Other
Johnson Johnson County Emergency Services District No. 1-B 5126526 0.020000 10/01/21 Other
Jones Hamlin Municipal Development District 5127507 0.00500 07/01/17 Citywide
Kaufman Kaufman County Assistance District No. 1 5129523 0.020000 04/01/19 Other
Kaufman Kaufman County Assistance District No. 2 5129532 .020000 04/01/20 Other
Kaufman Kaufman County Assistance District No. 3 5129541 .020000 04/01/21 Other
Kaufman Kaufman County Emergency Services District No. 3 5129596 0.020000 10/01/24 Other
Kaufman Kaufman County Emergency Services District No. 3-A 5129603 0.005000 10/01/24 Other
Kaufman Kaufman County Emergency Services District No. 4 5129569 0.017500 10/01/23 Other
Kaufman Kaufman County Emergency Services District No. 6 5129550 0.020000 10/01/23 Other
Kaufman Kaufman County Emergency Services District No. 7 5129578 0.020000 10/01/23 Other
Kaufman Kemp Municipal Development District 5129514 0.002500 10/01/10 Other
Kendall Fair Oaks Ranch Municipal Development District 5015566 0.005000 04/01/12 Other
Kimble Kimble County Emergency Services District 5134508 0.005000 01/01/95 Countywide
Kinney Kinney County Health Services 5136506 0.005000 04/01/93 Countywide
Kleberg Corpus Christi Crime Control and Prevention District 5178505 0.001250 04/01/98 Citywide
Lamar Reno Crime Control and Prevention District 5139503 0.005000 01/01/03 Citywide
Leon SW Leon County Emergency Services District No. 2 5145015 0.015000 04/01/23 Other
Liberty Liberty County Emergency Services District No. 1 5146540 0.015000 10/01/21 Other
Liberty Liberty County Emergency Services District No. 2 5146559 0.015000 04/01/24 Other
Liberty Liberty County Emergency Services District No. 2-A 5146568 0.005000 04/01/24 Citywide
Liberty Liberty County Emergency Services District No. 3 5146522 0.010000 10/01/19 Other
Liberty Liberty County Emergency Services District No. 7 5146504 0.005000 10/01/16 Other
Liberty Liberty County Emergency Services District No. 7-A 5146531 0.015000 04/01/20 Other
Liberty Liberty County Municipal Management District No. 1 5146513 0.015000 04/01/19 Other
Limestone Limestone County Emergency Services District No. 1 5147512 0.020000 10/01/23 Other
Limestone Limestone County Emergency Services District No. 2 5147503 0.020000 10/01/21 Other
Marion Marion County Assistance District 5155502 0.015000 07/01/22 Other
Mason Mason County Health Services 5157500 0.010000 04/01/99 Countywide
Maverick Maverick County LFW and CDC District 5159508 0.005000 01/01/96 Countywide
McCulloch McCulloch County Hospital District 5160505 0.002500 07/01/93 Countywide
Medina Medina County Emergency Services District No. 1 5163511 0.015000 04/01/16 Other
Medina Medina County Emergency Services District No. 2 5163539 0.012500 10/01/23 Other
Medina Medina County Emergency Services District No. 4 5163548 0.002500 10/01/23 Other
Medina Medina County Emergency Services District No. 4-A 5163566 0.001250 10/01/23 Other
Medina Medina County Emergency Services District No. 5 5163557 0.012500 10/01/23 Other
Medina Medina County Emergency Services District No. 5-A 5163575 0.008750 10/01/23 Other
Medina Medina County Emergency Services District No. 6 5163520 0.015000 04/01/16 Other
Medina Natalia Municipal Development District 5163502 0.005000 07/01/13 Other
Midland Midland County Hospital District 5165500 0.002500 01/01/21 Countywide
Milam Rockdale Municipal Development District 5166527 0.005000 10/01/10 Other
Montgomery East Montgomery County Improvement District 5170512 0.010000 01/01/98 Other
Montgomery East Montgomery County Improvement District A 5170692 0.015000 04/01/10 Other
Montgomery East Montgomery County Improvement District Economic Development Zone No. 1 5170647 0.005000 10/01/08 Other
Montgomery East Montgomery County Improvement District Economic Development Zone No. 2 5170683 0.005000 01/01/10 Other
Montgomery East Montgomery County Improvement District Economic Development Zone No. 3 5170754 0.005000 10/01/14 Other
Montgomery East Montgomery County Improvement District Economic Development Zone No. 4 5170763 0.005000 10/01/14 Other
Montgomery Montgomery County Emergency Services District No. 1 5170610 0.020000 04/01/08 Other
Montgomery Montgomery County Emergency Services District No. 1-A 5170790 0.005000 04/01/18 Other
Montgomery Montgomery County Emergency Services District No. 1-B 5170807 0.010000 04/01/18 Other
Montgomery Montgomery County Emergency Services District No. 2 5170781 0.020000 10/01/16 Other
Montgomery Montgomery County Emergency Services District No. 3 5170594 0.020000 10/01/06 Other
Montgomery Montgomery County Emergency Services District No. 4 5170674 0.015000 10/01/09 Other
Montgomery Montgomery County Emergency Services District No. 6 5170567 0.005000 01/01/05 Other
Montgomery Montgomery County Emergency Services District No. 7 5170576 0.005000 01/01/05 Other
Montgomery Montgomery County Emergency Services District No. 7-A 5170727 0.020000 10/01/12 Other
Montgomery Montgomery County Emergency Services District No. 8 5170718 0.010000 10/01/11 Other
Montgomery Montgomery County Emergency Services District No. 9 5170585 0.020000 07/01/05 Other
Montgomery Montgomery County Emergency Services District No. 10 5170745 0.010000 10/01/14 Other
Montgomery Montgomery County Emergency Services District No. 14 5170772 0.010000 10/01/16 Other
Montgomery Montgomery County Emergency Services District No. 14-A 5170825 0.020000 10/01/19 Other
Montgomery Audubon Management District 5170843 0.010000 10/01/20 Other
Montgomery Shenandoah Municipal Development District 5170665 0.005000 10/01/09 Other
Montgomery The Woodlands Township 5170503 0.010000 10/01/94 Other
Montgomery The Woodlands Township Economic Development Zone 5170629 0.010000 04/01/08 Other
Montgomery Westwood Magnolia Parkway Improvement District 5170709 0.020000 04/01/11 Other
Montgomery Westwood Magnolia Parkway Improvement District A 5170816 0.010000 04/01/18 Other
Montgomery Wood Trace Management District 5170834 0.010000 10/01/20 Other
Moore Fritch Crime Control District 5117509 0.002500 10/01/02 Citywide
Nacogdoches Nacogdoches County Hospital District 5174509 0.010000 07/01/92 Countywide
Nolan Sweetwater Municipal Development District 5177506 0.005000 01/01/19 Other
Nueces Aransas Pass Crime Control and Prevention District 5205511 0.005000 10/01/09 Other
Nueces Aransas Pass Municipal Development District 5205502 0.005000 10/01/98 Other
Nueces Corpus Christi Crime Control District 5178505 0.001250 04/01/98 Citywide
Nueces Nueces County Emergency Services District No. 4 5178514 0.015000 04/01/22 Other
Orange Orange County Emergency Services District No. 3 5181500 0.015000 10/01/09 Other
Palo Pinto Palo Pinto County Emergency Services District No. 1 5182518 0.005000 04/01/18 Citywide
Palo Pinto Palo Pinto County Emergency Services District No. 1-A 5182527 0.015000 04/01/18 Other
Palo Pinto Palo Pinto County Emergency Services District No. 2 5182509 0.015000 04/01/16 Other
Parker Annetta Crime Control and Prevention District 5184525 0.002500 10/01/14 Citywide
Parker Azle Crime Control and Prevention District 5184516 0.002500 10/01/01 Citywide
Parker Parker County Emergency Services District No. 1 5184534 .005000 10/01/17 Other
Parker Parker County Emergency Services District No. 1-A 5184552 .015000 10/01/21 Other
Parker Parker County Emergency Services District No. 7 5184561 0.005000 01/01/23 Citywide
Parker Parker County Emergency Services District No. 8 5184543 0.015000 10/01/22 Other
Potter Potter County Assistance District No. 1 5188503 0.020000 04/01/18 Other
Presidio Presidio Municipal Development District 5189502 0.005000 10/01/13 Other
Randall Randall County Assistance District No. 1 5191508 0.005000 04/01/12 Other
Red River Bogata Crime Control District 5194505 0.005000 10/01/00 Citywide
Reeves Reeves County Assistance District No. 1 5195513 0.01500 01/01/20 Other
Reeves Reeves County Hospital District 5195504 0.005000 01/01/91 Countywide
Robertson Robertson County Emergency Services District 5198501 0.020000 10/01/23 Other
Rockwall Fate Municipal Development District 5199519 0.005000 04/01/15 Other
Rockwall Rockwall County Public Safety and Fire Assistance District 5199500 0.005000 10/01/05 Other
Rusk Rusk County Emergency Services District No. 1 5201524 0.020000 04/01/24 Other
Rusk Rusk County Emergency Services District No.
1-A
5201533 0.010000 04/01/24 Other
Rusk Rusk County Emergency Services District No.
1-B
5201542 0.005000 04/01/24 Other
Rusk Overton Municipal Development District 5201506 0.005000 04/01/05 Other
San Jacinto San Jacinto County Emergency Services District 5204503 0.005000 10/01/10 Other
San Patricio Aransas Pass Crime Control and Prevention District 5205511 0.005000 10/01/09 Other
San Patricio Aransas Pass Municipal Development District 5205502 0.005000 10/01/98 Other
San Patricio Corpus Christi Crime Control District 5178505 0.001250 04/01/98 Citywide
Schleicher Schleicher County Health Services 5207500 0.005000 04/01/97 Countywide
Shelby Timpson Public Library District 5210505 0.005000 07/01/03 Other
Smith Smith County Emergency Services District No. 1 5212530 0.015000 10/01/23 Other
Smith Smith County Emergency Services District No. 2 5212503 0.015000 04/01/20 Other
Smith Smith County Emergency Services District No. 2-A 5212512 0.005000 04/01/20 Other
Smith Smith County Emergency Services District No. 2-B 5212521 0.002500 04/01/20 Citywide
Somervell Somervell County Assistance District 5213511 0.020000 04/01/22 Other
Tarrant Azle Crime Control and Prevention District 5184516 0.002500 10/01/01 Citywide
Tarrant Azle Municipal Development District 5220754 0.005000 10/01/13 Other
Tarrant Benbrook Library District 5220610 0.005000 10/01/99 Citywide
Tarrant Blue Mound Crime Control District 5220665 0.005000 10/01/01 Citywide
Tarrant Colleyville Crime Control District 5220629 0.005000 07/01/99 Citywide
Tarrant Crowley Crime Control District 5220718 0.005000 10/01/05 Citywide
Tarrant Dalworthington Gardens Crime Control District 5220601 0.005000 04/01/99 Citywide
Tarrant Euless Crime Control District 5220521 0.002500 04/01/96 Citywide
Tarrant Everman Crime Control District 5220692 0.002500 10/01/02 Citywide
Tarrant Flower Mound Crime Control District 5061578 0.002500 04/01/08 Citywide
Tarrant Flower Mound Fire Control, Prevention, and Emergency Medical Services District 5061587 0.002500 04/01/08 Citywide
Tarrant Forest Hill Library District 5220638 0.002500 07/01/00 Citywide
Tarrant Fort Worth Crime Control District 5220503 0.005000 10/01/95 Citywide
Tarrant Grand Prairie Crime Control and Prevention District 5220745 0.002500 10/01/07 Citywide
Tarrant Grapevine Crime Control and Prevention District 5220736 0.005000 04/01/07 Citywide
Tarrant Haltom City Crime Control District 5220530 0.002500 04/01/96 Citywide
Tarrant Hurst Crime Control District 5220512 0.005000 01/01/96 Citywide
Tarrant Keller Crime Control and Prevention District 5220683 0.002500 04/01/02 Citywide
Tarrant Lake Worth Crime Control District 5220709 0.002500 07/01/04 Citywide
Tarrant Newark Municipal Development District 5249500 .005000 10/01/17 Citywide
Tarrant North Richland Hills Crime Control District 5220549 0.005000 07/01/96 Citywide
Tarrant Richland Hills Crime Control and Prevention District 5220727 0.003750 04/01/06 Citywide
Tarrant River Oaks Crime Control District 5220576 0.005000 01/01/97 Citywide
Tarrant Roanoke Crime Control and Prevention District 5061738 0.005000 10/01/22 Citywide
Tarrant Saginaw Crime Control District 5220585 0.003750 04/01/98 Citywide
Tarrant Sansom Park Crime Control and Prevention District 5220674 0.005000 04/01/02 Citywide
Tarrant Southlake Crime Control District 5220594 0.001250 04/01/98 Citywide
Tarrant Tarrant County Emergency Services District
No. 1
5220763 0.02000 04/01/24 Other
Tarrant Trophy Club Crime Control and Prevention District 5061667 0.002500 10/01/13 Citywide
Tarrant Watauga Crime Control District 5220567 0.005000 07/01/96 Citywide
Tarrant Westworth Village Crime Control District 5220647 0.005000 10/01/00 Citywide
Tarrant White Settlement Crime Control District 5220558 0.005000 07/01/96 Citywide
Taylor Tuscola Crime Control and Prevention District 5221511 0.005000 10/01/14 Citywide
Taylor Tuscola Municipal Development District 5221502 0.002500 10/01/14 Citywide
Travis East Travis Gateway Library District 5227579 0.005000 04/01/07 Other
Travis Lake Travis Community Library District 5227560 0.002500 10/01/04 Other
Travis Sunset Valley Crime Control and Prevention District 5227711 0.00125 04/01/17 Citywide
Travis Travis County Emergency Services District No. 1 5227739 0.010000 07/01/21 Other
Travis Travis County Emergency Services District No. 2 5227524 0.005000 01/01/01 Other
Travis Travis County Emergency Services District No. 2-A 5227695 0.010000 10/01/14 Other
Travis Travis County Emergency Services District No. 3 5227551 0.020000 07/01/04 Other
Travis Travis County Emergency Services District No. 4 5227533 0.010000 10/01/01 Other
Travis Travis County Emergency Services District No. 4-A 5227686 0.020000 04/01/14 Other
Travis Travis County Emergency Services District No. 5 5227597 0.010000 07/01/08 Other
Travis Travis County Emergency Services District No. 5-A 5227631 0.020000 04/01/11 Other
Travis Travis County Emergency Services District No. 6 5227604 0.010000 04/01/09 Other
Travis Travis County Emergency Services District No. 6-A 5227622 0.017500 10/01/10 Other
Travis Travis County Emergency Services District No. 8 5227588 0.007500 04/01/07 Other
Travis Travis County Emergency Services District No. 8-A 5227677 0.017500 10/01/13 Other
Travis Travis County Emergency Services District No. 9 5227720 .015000 10/01/17 Other
Travis Travis County Emergency Services District No. 10 5227702 0.015000 10/01/15 Other
Travis Travis County Emergency Services District No. 11 5227542 0.010000 04/01/04 Other
Travis Travis County Emergency Services District No. 11-A 5227613 0.015000 04/01/10 Other
Travis Travis County Emergency Services District No. 12 5227640 0.005000 10/01/12 Other
Travis Travis County Emergency Services District No. 12-A 5227659 0.020000 10/01/13 Other
Travis Travis County Emergency Services District No. 13 5227748 0.020000 10/01/22 Other
Travis Travis County Emergency Services District No. 14 5227668 .020000 10/01/13 Other
Travis Wells Branch Community Library District 5227515 0.005000 07/01/99 Other
Travis Westbank Community Library District 5227506 0.005000 10/01/98 Other
Tyler Tyler County Emergency Services District No. 2 5229504 0.015000 04/01/17 Other
Tyler Tyler County Emergency Services District No. 4 5229522 0.015000 10/01/23 Other
Tyler Tyler County Emergency Services District No. 5 5229513 0.015000 10/01/22 Other
Upshur Big Sandy Municipal Development District 5230011 0.002500 01/01/18 Citywide
Uvalde Uvalde County Emergency Services District No. 2 5232518 0.010000 04/01/24 Other
Uvalde Uvalde County Health Services 5232509 0.005000 01/01/91 Countywide
Walker Walker County Emergency Services District No. 1 5236514 0.015000 04/01/18 Other
Walker Walker County Emergency Services District No. 2 5236505 0.015000 10/01/15 Other
Waller East Waller County Management District 5237522 0.010000 10/01/23 Other
Waller Pattison Municipal Development District 5237531 0.005000 04/01/24 Other
Waller Prairie View Crime Control and Prevention District 5237504 0.002500 04/01/07 Citywide
Waller Waller-Harris Emergency Services District No. 200 5237513 0.010000 04/01/21 Other
Williamson Bartlett Municipal Development District 5246549 0.005000 07/01/14 Other
Williamson Granger Municipal Development District 5246558 0.005000 10/01/15 Citywide
Williamson Liberty Hill Public Library District 5246512 0.002500 07/01/03 Other
Williamson Williamson County Emergency Services District No. 1 5246530 0.010000 04/01/12 Other
Williamson Williamson County Emergency Services District No. 3 5246576 0.020000 10/01/16 Other
Williamson Williamson County Emergency Services District No. 4 5246567 0.017500 04/01/16 Other
Williamson Williamson County Emergency Services District No. 4-A 5246601 0.020000 10/01/21 Other
Williamson Williamson County Emergency Services District No. 5 5246585 0.020000 04/01/17 Other
Williamson Williamson County Emergency Services District No. 6 5246638 0.020000 04/01/24 Other
Williamson Williamson County Emergency Services District No. 6-A 5246647 0.010000 04/01/24 Citywide
Williamson Williamson County Emergency Services District No. 7 5246521 0.002500 10/01/09 Other
Williamson Williamson County Emergency Services District No. 7-A 5246594 0.02000 04/01/21 Other
Williamson Williamson County Emergency Services District No. 10 5246610 0.007500 10/01/23 Citywide
Williamson Williamson County Emergency Services District No. 10-A 5246629 0.020000 10/01/23 Other
Wilson La Vernia Municipal Development District 5247502 0.005000 04/01/08 Citywide
Wilson Wilson County Emergency Services District No. 1 5247520 0.010000 04/01/20 Other
Wilson Wilson County Emergency Services District No. 2 5247511 0.020000 04/01/15 Other
Wilson Wilson County Emergency Services District No. 3 5247539 0.010000 04/01/21 Other
Wilson Wilson County Emergency Services District No. 4 5247548 0.007500 04/01/24 Other
Winkler Winkler County Health Services 5248501 0.005000 04/01/96 Countywide
Wise Aurora Municipal Development District 5249537 0.005000 07/01/24 Other
Wise Boyd Municipal Development District 5249519 0.005000 10/01/18 Citywide
Wise Newark Municipal Development District 5249500 .005000 10/01/17 Citywide
Wise Wise County Emergency Services District No. 1 5249546 0.015000 10/01/24 Other
Wise Wise County Emergency Services District No.
1-A
5249555 0.010000 10/01/24 Other
Wise Wise County Emergency Services District No. 2 5249528 0.015000 10/01/23 Other
Zapata Zapata County Assistance District 5253503 0.020000 04/01/15 Countywide
Zavala Zavala County Assistance District 5254502 0.005000 01/01/14 Other

♦ Also subject to county sales and use Tax

For boundary information for SPD Boundary Type "Other", refer to the SPDs that are Municipal Development Districts or the SPDs with Other Boundaries.


SPDs with Citywide Boundaries

SPD Name Local Code Rate Effective
Annetta Crime Control and Prevention District 5184525 0.002500 10/01/14
Argyle Crime Control District 5061550 0.002500 01/01/04
Azle Crime Control and Prevention District 5184516 0.002500 10/01/01
Balcones Heights Crime Control District 5015502 0.005000 01/01/99
Baytown Crime Control and Prevention District 5101632 0.001250 10/01/06
Baytown Fire Control, Prevention and Emergency Medical Services District 5101623 0.001250 10/01/06
Benbrook Library District 5220610 0.005000 10/01/99
Bertram Municipal Development District 5027517 0.002500 10/01/13
Big Sandy Municipal Development District 5230011 0.002500 01/01/18
Blue Mound Crime Control District 5220665 0.005000 10/01/01
Bogata Crime Control and Prevention District 5194505 0.005000 10/01/00
Boyd Municipal Development District 5249519 0.005000 10/01/18
Brownwood Municipal Development District 5025528 0.005000 10/01/16
Caldwell County Emergency Services District 3-A 5028552 0.002500 04/01/20
Cass County Emergency Services District 3-A 5034545 0.010000 04/01/22
Castle Hills Crime Control and Prevention District 5015539 0.002500 10/01/04
Cedar Hill Crime Control and Prevention District 5057510 0.001250 07/01/13
Childress Municipal Development District 5038505 0.005000 01/01/19
Colleyville Crime Control District 5220629 0.005000 07/01/99
Coppell Crime Control and Prevention District 5057501 0.002500 04/01/08
Copper Canyon Crime Control and Prevention District 5061685 0.010000 04/01/16
Corinth Crime Control and Prevention District 5061569 0.002500 01/01/05
Corinth Fire Control and Prevention & Emergency Medical Services District 5061701 0.002500 04/01/21
Corpus Christi Crime Control District 5178505 0.001250 04/01/98
Cottonwood Shores Crime Control and Prevention District 5027508 0.005000 10/01/07
Crowley Crime Control and Prevention District 5220718 0.005000 10/01/05
Dalworthington Gardens Crime Control District 5220601 0.005000 04/01/99
Deer Park Crime Control District 5101810 0.002500 10/01/11
Deer Park Fire Control, Prevention and Emergency Medical Services District 5101829 0.002500 10/01/11
Donley County Assistance District No. 1 5065501 0.010000 10/01/24
Early Municipal Development District 5025519 0.005000 10/01/16
Elsa Municipal Development District 5108555 0.005000 10/01/19
Ennis Crime Control and Prevention District 5070513 0.002500 04/01/15
Euless Crime Control District 5220521 0.002500 04/01/96
Everman Crime Control District 5220692 0.002500 10/01/02
Flower Mound Crime Control and Prevention District 5061578 0.002500 04/01/08
Flower Mound Fire Control, Prevention, and Emergency Medical Services District 5061587 0.002500 04/01/08
Forest Hill Library District 5220638 0.002500 07/01/00
Fort Bend County Emergency Services District No. 8 5079747 0.005000 10/01/23
Fort Worth Crime Control District 5220503 0.005000 10/01/95
Fritch Crime Control District 5117509 0.002500 10/01/02
Grand Prairie Crime Control and Prevention District 5220745 0.002500 10/01/07
Granger Municipal Development District 5246558 0.005000 10/01/15
Grapevine Crime Control and Prevention District 5220736 0.005000 04/01/07
Haltom City Crime Control District 5220530 0.002500 04/01/96
Hamlin Municipal Development District 5127507 0.005000 07/01/17
Holland Municipal Development District 5014521 0.002500 04/01/21
Hurst Crime Control District 5220512 0.005000 01/01/96
Iowa Colony Crime Control and Prevention District 5020523 0.005000 10/01/18
Jersey Village Crime Control District 5101525 0.005000 04/01/99
Jersey Village Fire Control, Prevention & emergency Medical Services District 5101972 0.005000 10/01/21
Keller Crime Control and Prevention District 5220683 0.002500 04/01/02
Kirby Crime Control and Prevention District 5015584 0.002500 04/01/15
Krum Crime Control and Prevention District 5061694 0.002500 10/01/16
La Porte Fire Control, Prevention and Emergency Medical Services District 5101801 0.002500 10/01/11
La Vernia Municipal Development District 5247502 0.005000 04/01/08
Lake Worth Crime Control District 5220709 0.002500 07/01/04
Leon Valley Crime Control and Prevention District 5015575 0.001250 04/01/14
Lewisville Crime Control District 5061630 0.001250 04/01/12
Liberty County Emergency Services District No. 2-A 5146568 0.005000 04/01/24
Lucas Fire Control, Prevention, and Emergency Medical Services District 5043517 0.005000 10/01/14
Malakoff Crime Control and Prevention District 5107501 0.003750 04/01/09
Malone Municipal Development District 5109509 0.005000 04/01/14
Melissa Crime Control and Prevention District 5043553 0.002500 10/01/24
Melissa Fire Control, Prevention and Emergency Services District 5043562 0.002500 10/01/24
Murphy Municipal Development District 5043508 .002500 04/01/12
Newark Municipal Development District 5249500 0.005000 10/01/17
North Richland Hills Crime Control District 5220549 0.005000 07/01/96
Paducah Municipal Development District 5051507 0.002500 01/01/13
Palmhurst Crime Control and Prevention District 5108500 0.005000 04/01/05
Palmview Municipal Development District 5108546 0.005000 04/01/14
Palo Pinto County Emergency Services District No. 1 5182518 0.005000 04/01/18
Parker County Emergency Services District No. 7 5184561 0.005000 01/01/23
Pasadena Crime Control District 5101516 0.005000 04/01/99
Penitas Crime Control and Prevention District 5108537 0.005000 04/01/07
Prairie View Crime Control and Prevention District 5237504 0.002500 04/01/07
Prosper Crime Control and Prevention District 5043535 0.002500 10/01/18
Prosper Fire Control Prevention and Emergency Medical Services District 5043544 0.002500 10/01/18
Reno Crime Control and Prevention District 5139503 0.005000 01/01/03
Richland Hills Crime Control and Prevention District 5220727 0.003750 04/01/06
Richwood Crime Control and Prevention District 5020505 0.002500 10/01/09
Rio Hondo Municipal Development District 5031502 0.002500 10/01/11
River Oaks Crime Control District 5220576 0.005000 01/01/97
Roanoke Crime Control and Prevention District 5061738 0.005000 10/01/22
Sachse Municipal Development District 5057529 0.002500 04/01/18
Saginaw Crime Control District 5220585 0.003750 04/01/98
Sansom Park Crime Control and Prevention District 5220674 0.005000 04/01/02
Seabrook Crime Control District 5101570 0.005000 10/01/05
Shavano Park Crime Control District 5015511 0.002500 10/01/99
Smith County Emergency Services District No. 2-B 5212521 0.002500 04/01/20
South Houston Crime Control and Prevention District 5101552 0.002500 04/01/02
Southlake Crime Control District 5220594 0.001250 04/01/98
Sullivan City Crime Control and Prevention District 5108519 0.005000 01/01/06
Sullivan City Municipal Development District 5108564 0.005000 01/01/20
Sunset Valley Crime Control and Prevention District 5227711 0.00125 04/01/17
Sweeny Crime Control and Prevention District 5020541 0.001250 10/01/23
Trophy Club Crime Control and Prevention District 5061667 0.002500 10/01/13
Tuscola Crime Control and Prevention District 5221511 0.005000 10/01/14
Tuscola Municipal Development District 5221502 0.002500 10/01/14
Watauga Crime Control District 5220567 0.005000 07/01/96
Westworth Village Crime Control District 5220647 0.005000 10/01/00
White Settlement Crime Control District 5220558 0.005000 07/01/96
Williamson County Emergency Services District No. 6-A 5246647 0.010000 04/01/24
Williamson County Emergency Services District No. 10 5246610 0.007500 10/01/23
Windcrest Crime Control and Prevention District 5015548 0.002500 01/01/05

SPDs with Countywide Boundaries

SPD Name Local Code Rate Effective
*Aransas County Health Services 5004505 0.005000 01/01/92
Baylor County Hospital District 5012505 0.010000 01/01/91
Brooks County Health Services 5024501 0.005000 01/01/00
Chambers County Health Services 5036507 0.005000 04/01/01
Crane County Assistance District 5052506 0.005000 10/01/15
*Delta County Emergency Services District 5060506 0.005000 10/01/94
Ector County Hospital District 5068508 0.007500 01/01/91
*Jeff Davis County Health Services 5122502 0.005000 10/01/91
*Jim Hogg County Assistance District 5124519 0.005000 04/01/07
*Jim Hogg County Health Services 5124500 0.005000 04/01/97
Kimble County Emergency Services District 5134508 0.005000 01/01/95
*Kinney County Health Services 5136506 0.005000 04/01/93
Mason County Health Services 5157500 0.010000 04/01/99
*Maverick County LFW and CDC District 5159508 0.005000 01/01/96
*McCulloch County Hospital District 5160505 0.002500 07/01/93
*Midland County Hospital District 5165500 0.002500 01/01/21
Nacogdoches County Hospital District 5174509 0.010000 07/01/92
Reeves County Hospital District 5195504 0.005000 01/01/91
*Schleicher County Health Services 5207500 0.005000 04/01/97
*Uvalde County Health Services 5232509 0.005000 01/01/91
*Winkler County Health Services 5248501 0.005000 04/01/96
Zapata County Assistance District 5253503 0.020000 04/01/15

* Also subject to county sales and use tax.


SPDs that are Municipal Development Districts

The following municipal development districts are located in cities whose boundaries overlap more than one county. The municipal development district sales and use tax is imposed only in the portion of the city located in the county(ies) listed.

SPD Name In This City And inThis County Local Code Rate Effective
Aransas Pass Municipal Development District Aransas Pass Nueces, San Patricio 5205502 0.005000 10/01/98
Azle Municipal Development District Azle Tarrant 5220754 0.005000 10/01/13
Bartlett Municipal Development District Bartlett Williamson 5246549 0.005000 07/01/14
Baytown Municipal Development District Baytown Harris 5036516 0.005000 10/01/01
Morgan's Point Municipal Development District Morgan's Point Harris 5101561 0.005000 01/01/05
Overton Municipal Development District Overton Rusk 5201506 0.005000 04/01/05
Sachse Municipal Development District Sachse Dallas, Collin 5057529 0.002500 04/01/18
San Diego Municipal Development District San Diego Duval 5066500 0.005000 07/01/02
Selma Municipal Development District Selma Bexar 5015520 0.005000 04/01/02

The following municipal development districts are located in city and in the city's extraterritorial jurisdiction Extraterritorial Jurisdiction (ETJ). The municipal development district sales and use tax is imposed within the city's ETJ boundaries, which includes the city.

SPD Name In This City and its ETJ County Local Code Rate Effective Date District's Contact Number
Anahuac Municipal Development District Anahuac Chambers 5036534 0.005000 10/01/08 409-267-6682
Argyle Municipal Development District Argyle Denton 5061710 0.002500 04/01/21 940-464-7273
Aubrey Municipal Development District Aubrey Denton 5061676 0.005000 10/01/14 940-440-9343
Aurora Municipal Development District Aurora Wise 5249537 0.005000 07/01/24 817-636-2783
Bangs Municipal Development District Bangs Brown 5025500 0.002500 01/01/08 325-752-6223
Combes Municipal Development District Combes Cameron 5031511 0.002500 10/01/15 956-425-7131
Corral City Municipal Development District Corral City Denton 5061612 0.005000 04/01/11 940-648-3831
Cross Roads Municipal Development District Cross Roads Denton 5061658 0.002500 10/01/13 940-365-9693
Evant Municipal Development District Evant Coryell and Hamilton 5097503 0.002500 10/01/10 254-471-3135
Fate Municipal Development District Fate Rockwall 5199519 0.005000 04/01/15 972-771-4601
Grapeland Municipal Development District Grapeland Houston 5113503 0.005000 10/01/19 936-687-2115
Hawk Cove Municipal Development District Hawk Cove Hunt 5116500 0.002500 01/01/14 903-447-5330
Kemp Municipal Development District Kemp Kaufman 5129514 0.002500 10/01/10 903-498-3191
Lakewood Village Municipal Development District Lakewood Village Denton 5061596 0.005000 10/01/09 972-294-5555
Lowry Crossing Municipal Development District Lowry Crossing Collin 5043526 0.005000 07/01/18 972-542-8678
Natalia Municipal Development District Natalia Medina 5163502 0.005000 07/01/13 830-663-2926
Oak Point Municipal Development District Oak Point Denton 5061621 0.002500 10/01/11 972-294-2312
Ovilla Municipal Development District Ovilla Dallas and Ellis 5070504 0.002500 04/01/10 972-617-7262
Pilot Point Municipal Development District Pilot Point Denton, Grayson 5061729 0.005000 10/01/21 940-686-2165
Point Comfort Municipal Development District Point Comfort Calhoun 5029506 0.005000 10/01/12 361-987-2661
Presidio Municipal Development District Presidio Presidio 5189502 0.005000 10/01/13 432-229-3199
Rising Star Municipal Development District Rising Star Eastland 5067518 0.002500 10/01/13 254-643-4261
Rockdale Municipal Development District Rockdale Milam 5166527 0.005000 10/01/10 512-446-2511
Rogers Municipal Development District Rogers Bell 5014512 0.002500 10/01/14 254-642-3312
Shenandoah Municipal Development District Shenandoah Montgomery 5170665 0.005000 10/01/09 281-298-5522
Staples Municipal Development District Staples Guadalupe 5094506 0.005000 01/01/13 512-357-9981
Sweetwater Municipal Development District Sweetwater Nolan 5177506 0.005000 01/01/19 325-236-6313



SPDs with Other Boundaries

SPD Name Local Code Rate Effective
Airline Improvement District 5101589 0.010000 01/01/06

The Airline Improvement District is located in the north-central portion of Harris County. The district is located entirely within the Houston Metropolitan Transit Authority, which has a transit sales and use tax, but the district does not include any area within the city of Houston. ZIP Code 77037 is partially located within the Airline Improvement District. Contact the district representative at 281-757-1788 for additional boundary information.


SPD Name Local Code Rate Effective
Aliana Management District 5079505 0.020000 04/01/10

The Aliana Management District is located in the northeast portion of Fort Bend County. The unincorporated area of Fort Bend County in ZIP Code 77407 is partially located within the Aliana Management District. Contact the district representative at 713-653-5735 for additional boundary information.


SPD Name Local Code Rate Effective
Aransas Pass Crime Control and Prevention District 5205511 0.005000 10/01/09

The boundary of the Aransas Pass Crime Control District is the portion of the city of Aransas Pass located in Nueces and San Patricio counties. The district does not include any area of the city of Aransas Pass within Aransas County. The Aransas Pass Development District, which has a special purpose district sales and use tax, is located entirely within the Aransas Pass Crime Control District. Contact the district representative at 361-758-5301 for additional boundary information.


SPD Name Local Code Rate Effective
Atascosa County Emergency Services District No. 1 5007502 0.015000 10/01/24

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.


SPD Name Local Code Rate Effective
Audubon Management District 5170843 0.010000 10/01/20

The Audubon Management District is located in the southwest portion of Montgomery County. The district is located entirely within Montgomery County Emergency Services District No. 10, which imposes an SPD sales and use tax. The district excludes any cities and other SPDs. The unincorporated areas of Montgomery County in ZIP Code 77354 are partially located within Audubon Management District. Contact the district representative at 713-623-4531 for additional boundary information.


SPD Name Local Code Rate Effective
Austin County Emergency Services District No. 2 5008510 0.015000 04/01/21

The Austin County Emergency Services District No. 2 is located in the central portion of Austin County, which has a county sales and use tax. The district excludes, for sales tax purposes, the city of Sealy except for areas in the district annexed by the city of Sealy on or after October 26, 2021. Sales in this unique area must be reported using the combined area local code of 6008609. Please see information on Combined Area City Sales and Use Tax. The unincorporated areas of Austin County in ZIP code 77474 are partially located within Austin County Emergency Services District No. 2. Contact the district representative at 979-885-2222 for additional boundary information.


SPD Name Local Code Rate Effective
Azle Municipal Development District 5220754 0.005000 10/01/13

The boundaries of the Azle Municipal Development District are the same as the portion of the city of Azle located in Tarrant County. The district does not include any area of the city of Azle in Parker County. Contact the city of Azle at 817-444-2541 for additional boundary information.


SPD Name Local Code Rate Effective
Bartlett Municipal Development District 5246549 0.005000 07/01/14

The boundaries of the Bartlett Municipal Development District are the portion of the city of Bartlett located in Williamson County. The district does not include any area of the city of Bartlett in Bell County. Contact the city of Bartlett at 254-527-3219 for boundary information.


SPD Name Local Code Rate Effective
Bastrop County Emergency Services District No. 2 5011506 0.015000 10/01/22

The Bastrop County Emergency Services District No. 2 is located in the north eastern portion of Bastrop County, which has a county sales and use tax. The district excludes the city of Bastrop and any other cities. The unincorporated areas of Bastrop County in ZIP codes 78602, 78621, 78650 and 78659 are partially located within the Bastrop County Emergency Services District No. 2. Contact the district representative at 844-347-3373 for additional boundary information.


SPD Name Local Code Rate Effective
Bexar County Emergency Services District No. 2 5015637 0.015000 10/01/17

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 district excludes for sale tax purposes any area within the Westside 211 Special Improvement District, which has a special purpose district 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 Rate Effective
Bexar County Emergency Services District No. 3 5015593 0.015000 10/01/15

The Bexar County Emergency Services District No. 3 is located entirely within the San Antonio MTA, which has a transit sales and use tax. The district does not include any area within the city of San Antonio. The district excludes, for sales tax purposes, any area in the Cibolo Canyons Special Improvement District, which has a special purpose district sales and use tax. The unincorporated areas of Bexar County in ZIP Codes 78163, 78258, 78259, 78260, 78261 and 78266 are partially located in the Bexar County Emergency Services District No. 3. Contact the district representative at 210-722-3498 for additional boundary information.


SPD Name Local Code Rate Effective
Bexar County Emergency Services District No. 4 5015682 0.015000 04/01/20

The Bexar County Emergency Services District No. 4 is located in the northwestern 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 areas within the cities of San Antonio and Fair Oaks Ranch. The unincorporated areas of Bexar County in ZIP Codes 78006, 78015, 78255, 78256 and 78257 are partially located in the Bexar County Emergency Services District No. 4. Contact the district representative at 210-861-8643 for additional boundary information.


SPD Name Local Code Rate Effective
Bexar County Emergency Services District No. 5 5015628 0.015000 10/01/17

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 Crosswinds at South Lake Improvement District or any area within the cities of San Antonio, Von Ormy or Lytle. District boundaries exclude the city of Somerset except for areas of the district annexed by the city on or after November 26, 2018. These annexations created the unique area known as the Somerset/Bexar County Emergency Services District No. 5 Combined Areas (6015619). Sales in this unique area must be reported using the combined area local code 6015619. Please see information on Combined Area City Sales and Use Tax. 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 Rate Effective
Bexar County Emergency Services District No. 6 5015619 0.015000 10/01/17

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 Rate Effective
Bexar County Emergency Services District No. 7 5015600 0.015000 10/01/16

The Bexar County Emergency Services District No. 7 is located in the northwestern portion of Bexar County. The district is located entirely within the San Antonio MTA, which imposes a transit sales and use tax. The district does not include any area within the cities of San Antonio or Helotes. The unincorporated areas of Bexar County in ZIP Codes 78023 and 78254 are partially located in the Bexar County Emergency Services District No. 7. Contact the district representative at 210-688-0665 for additional boundary information.


SPD Name Local Code Rate Effective
Bexar County Emergency Services District No. 8 5015673 0.015000 10/01/19

The Bexar County Emergency Services District No. 8 is located in the northwestern 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, Helotes and Grey Forest. The unincorporated areas of Bexar County in ZIP Codes 78006, 78023 and78255 are partially located in the Bexar County Emergency Services District No. 8. Contact the district representative at 210-695-5033 for additional boundary information.


SPD Name Local Code Rate Effective
Bexar County Emergency Services District No. 10 5015655 0.015000 10/01/18

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 Rate Effective
Bexar County Emergency Services District No. 11 5015691 0.015000 07/01/20

The Bexar County Emergency Services District No. 11 is located in the central 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 any areas within the cities of San Antonio or Converse. The unincorporated areas of Bexar County in ZIP Codes 78109 and 78244 are partially located in the Bexar County Emergency Services District No. 11. Contact the district representative at 210-884-8192 for additional boundary information.


SPD Name Local Code Rate Effective
Bexar County Emergency Services District No. 12 5015664 0.015000 04/01/19

The Bexar County Emergency Services District No. 12 is located entirely within the San Antonio MTA, which has a transit sales and use tax. The district excludes, for sales tax purposes, any area within the city of Saint Hedwig. Unincorporated areas of Bexar County in ZIP Codes 78101, 78109, 78124, 78152, 78223 and 78263 are partially located within the Bexar County Emergency Services District No. 12. Contact the district representative at 210-416-9852 for additional boundary information.


SPD Name Local Code Rate Effective
Blanco County Emergency Services District No. 1 5016529 0.010000 04/01/16

The Blanco County Emergency Services District No. 1 is located in the northern portion of Blanco County, which has a county sales and use tax. The district partially overlaps territory in the Blanco County North Library and Blanco South library districts, which have special purpose district sales and use tax. The district excludes, for sales tax purposes, any area within the cities of Johnson City or Round Mountain except for areas in the district annexed by Johnson City after May 4, 2021. Sales in this unique area must be reported using the combined area local code of 6016627. Please see information on Combined Area City Sales and Use Tax. The unincorporated areas of Blanco County in ZIP Codes 78620, 78635, 78636, 78654, 78663, 78669 and 78671 are partially located within the Blanco County Emergency Services District No. 1. Contact the district representative at 713-703-0364 for additional boundary information.


SPD Name Local Code Rate Effective
Blanco County Emergency Services District No. 2 5016538 0.010000 04/01/16

The Blanco County Emergency Services District No. 2 is located in the southern portion of Blanco County, which has a county sales and use tax. The district partially overlaps territory in the Blanco County North and Blanco County South library districts, which have special purpose district sales and use tax. The district excludes, for sales tax purposes, any area within the city of Blanco. The unincorporated areas of Blanco County in ZIP Codes 78027, 78070, 78606, 78620, 78636, 78671 and 78676 are partially located within the Blanco County Emergency Services District No. 2. Contact the district representative at 512-750-5286 for additional boundary information.


SPD Name Local Code Rate Effective
Blanco County North Library District 5016510 0.005000 04/01/03

The Blanco County North Library District is located in the northern portion of Blanco County, which has a county sales and use tax. The district partially overlaps territory in the Blanco County Emergency Services District Nos. 1 and 2, which have special purpose district sales and use tax. The city of Round Mountain is located entirely within the Blanco County North Library District. The Blanco County North Library District excludes the city of Johnson City except for areas in the district annexed by Johnson City between January 21, 2003 and May 3, 2021. Sales in this unique area must be reported using the combined area local code of 6016609. Please see information on Combined Area City Sales and Use Tax. The unincorporated areas of Blanco County in ZIP Codes 78620, 78635, 78636, 78654, 78663, 78669 and 78671 are partially located within the Blanco County North Library District. Contact the district representative at 512-750-5286 for additional boundary information.


SPD Name Local Code Rate Effective
Blanco County South Library District 5016501 0.005000 07/01/02

The Blanco County South Library District is located in the southern portion of Blanco County, which has a county sales and use tax. The district partially overlaps territory in the Blano County Emergency Services District Nos. 1 and 2, which have special purpose district sales and use tax. The Blanco County South Library District excludes the city of Blanco except for areas in the district annexed by the city of Blanco after July 1, 2002. Sales in this unique area must be reported using the combined area local code of 6016618. Please see information on Combined Area City Sales and Use Tax. The unincorporated areas of Blanco County in ZIP Codes 78027, 78070, 78606, 78620 and 78736 are partially located within the Blanco County South Library District. Contact the district representative at 830-833-4280 for additional boundary information.


SPD Name Local Code Rate Effective
Brazoria County Management District No. 1 5020532 0.015000 10/01/23

The Brazoria County 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.


SPD Name Local Code Rate Effective
Brazos County Emergency Services District No. 1 5021513 0.015000 10/01/21

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, 7788 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.


SPD Name Local Code Rate Effective
Brazos County Emergency Services District No. 2 5021504 0.015000 04/01/21

The Brazos County Emergency Services District No. 2 is located in the northern portion of Brazos County, which has a county sales and use tax. The district excludes the cities of Bryan, College Station and Kurten and excludes, for sales tax purposes, the city of Wixon Valley. The unincorporated areas of Brazos County in ZIP codes 77808 and 77859 are partially located within Brazos County Emergency Services District No. 2. Contact the district representative at 979-589-3263 for additional boundary information.


SPD Name Local Code Rate Effective
Brazos County Emergency Services District No. 3 5021522 0.015000 10/01/22

The Brazos County Emergency Services District No. 3 is located in the eastern portion of Brazos County, which has a county sales and use tax. The district excludes the city of Kurten and for sales tax purposes the city of Wixon Valley. The unincorporated areas of Brazos County in ZIP codes 77808 and 77845 are partially located within Brazos County Emergency Services District No. 3. Contact the district representative at 713-984-8222.


SPD Name Local Code Rate Effective
Brazos County Emergency Services District No. 4 5021531 0.015000 10/01/22

The Brazos County Emergency Services District No. 4 is located in the western portion of Brazos County, which has a county sales and use tax. The district excludes the cities of Bryan and College Station. The unincorporated areas of Brazos County in ZIP codes 77807 and 77845 are partially located within Brazos County Emergency Services District No. 4. Contact the district representative at 713-447-8066 for additional boundary information.


SPD Name Local Code Rate Effective
Brewster County Emergency Services District No. 1 5022503 0.015000 04/01/04*

The Brewster County Emergency Services District No. 1 is located in the southern portion of Brewster County, which has a county sales and use tax. The Big Bend National Park is located entirely within the Brewster County Emergency Services District No. 1. The unincorporated areas of Brewster County in ZIP Codes 79830, 79834 and 79852 are partially located within the Brewster County Emergency Services District No 1. Contact the district representative at 432-371-2807 for additional boundary information.
* Original rate of 0.010000 was increased effective 04/01/2019


SPD Name Local Code Rate Effective
Bridgeland Management District 5101865 0.010000 04/01/13

The Bridgeland Management District is located in the western portion of Harris County. The district is located entirely within the Houston MTA, which has a transit sales and use tax, but the district does not include any area within the city of Houston. The unincorporated area of Harris County in ZIP Code 77433 is partially located within the Bridgeland Management District. Contact the district representative at 713-623-4531 for additional boundary information.


SPD Name Local Code Rate Effective
Bulverde Area Rural Library District 5046514 0.005000 07/01/00

The Bulverde Area Rural Library District is located in the western portion of Comal County, which has a county sales and use tax. The cities of Bulverde and Spring Branch are located entirely within the Bulverde Area Rural Library District. The district partially overlaps territory in the Comal County Emergency Services District No. 4 and Comal County Emergency Services District No. 5. A small portion of the city of Fair Oaks Ranch is in Comal County and in the Bulverde Area Rural Library District. Sales in this unique area must be reported using the combined area local code of 6046603. Please see information on Combined Area City Sales and Use Tax. The unincorporated areas of Comal County in ZIP Codes 78006, 78070 and 78163 are partially located within the Bulverde Area Rural Library District. Contact the district representative at 830-438-4864 for additional boundary information.


SPD Name Local Code Rate Effective
Burnet County Emergency Services District No. 2 5027571 0.020000 04/01/21

The Burnet County Emergency Services District No. 2 is located in the western portion of Burnet County. The unincorporated area of Burnet County in ZIP code 78611 is partially located within the Burnet County Emergency Services District No. 2. Contact the district representative at 512-755-0653 for additional boundary information.


SPD Name Local Code Rate Effective
Burnet County Emergency Services District No. 3 5027580 0.020000 04/01/24

The Burnet County Emergency Services District No. 3 is located in the southwest portion of Burnet County. The district excludes the cities of Granite Shoals and Highland Haven. The unincorporated areas of Burnet County in ZIP Codes 78639 and 78654 are partially located within the Burnet County Emergency Services District No. 3. Contact the district representative at 571-229-3438 for additional boundary information.


SPD Name Local Code Rate Effective
Burnet County Emergency Services District No. 4 5027544 0.020000 10/01/15

The Burnet County Emergency Services District No. 4 is located in the east-central portion of Burnet County. The district excludes, for sales tax purposes, any area within the city of Bertram. The unincorporated areas of Burnet County in ZIP Code 78605 are partially located in the Burnet County Emergency Services District No. 4. Contact the district representative at 512-355-2717 for additional boundary information.


SPD Name Local Code Rate Effective
Burnet County Emergency Services District No. 5 5027562 0.020000 04/01/21

The Burnet County Emergency Services District No. 5 is located in the western portion of Burnet County. The unincorporated area of Burnet County in ZIP code 78611 is partially located within the Burnet County Emergency Services District No. 5. Contact the district representative at 469-441-4064 for additional boundary information.


SPD Name Local Code Rate Effective
Burnet County Emergency Services District No. 6 5027535 0.020000 10/01/15

The Burnet County Emergency Services District No. 6 is located in the southwestern portion of Burnet County. The district does not include any area within territorial limits and extraterritorial jurisdictions of the cities of Marble Falls and Meadowlakes. The unincorporated areas of Burnet County in ZIP Code 78654 are partially located in the Burnet County Emergency Services District No. 6. Contact the district representative at 830-637-7128 for additional boundary information.


SPD Name Local Code Rate Effective
Burnet County Emergency Services District No. 8 5027526 0.020000 04/01/14

The Burnet County Emergency Services District No. 8 is located in the northeast portion of Burnet County which does not have county sales and use tax. The unincorporated area of Burnet County in ZIP Codes 76527, 76539, 76550, 78605 and 78608 are partially located within the Burnet County Emergency Services District No. 8. Contact the district representative at 512-773-8499 for additional boundary information.


SPD Name Local Code Rate Effective
Burnet County Emergency Services District No. 9 5027553 0.020000 04/01/16

The Burnet County Emergency Services District No. 9 is located in the southeastern portion of Burnet County. The unincorporated areas of Burnet County in ZIP Code 78669 are partially located within the Burnet County Emergency Services District No. 9. Contact the district representative at 830-693-7136 for additional boundary information.


Caldwell Hays Emergency Services District No. 1

The Caldwell Hays Emergency Services District No. 1, located in portions of Caldwell and Hays counties, voted to increase the district's sales and use tax to one and one-half percent in the unincorporated portion of the district excluding the area within the cities of Niederwald and Mustang Ridge. 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 Rate Effective
Caldwell Hays Emergency Services District No. 1 5028507 0.005000 10/01/13

The Caldwell Hays Emergency Services District No. 1 is that portion of the original district which is located within the boundaries of the city of Niederwald and the city of Mustang Ridge inside Caldwell County. District boundaries exclude the city of Uhland in Hays County except for areas in the district annexed by the city after March 4, 2015. Sales in this unique area must be reported using the combined area local code of 6105004. Please see information on Combined Area City Sales and Use Tax. Contact the district representative at 512-243-3477 for additional boundary information.

SPD Name Local Code Rate Effective
Caldwell Hays Emergency Services District No. 1-A 5028516 0.015000 10/01/15

The Caldwell Hays Emergency Services District No. 1-A is the unincorporated area of the original district. The district excludes the city of Mustang Ridge and the city of Niederwald except for areas in the district annexed by the city after July 21, 2015. Sales in this unique area must be reported using the combined area local code of 6105683. The district also excludes the city of Uhland in Hays County except for areas in the district annexed by the city after August 5, 2015. Sales in this unique area must be reported using the combined area local code of 6105013. The district also excludes the city of Kyle in Hays County except for areas in the district annexed by the city of Kyle on or after July 20, 2021. Sales in this unique area must be reported using the combined area local code of 6105059. Please see information on Combined Area City Sales and Use Tax. The unincorporated areas of Caldwell and Hays counties in ZIP Codes 78610, 78616, 78640, 78644 and 78656 are partially located within the Caldwell Hays Emergency Services District No. 1-A. Contact the district representative at 512-243-3477 for additional boundary information.


SPD Name Local Code Rate Effective
Caldwell County Emergency Services District No. 2 5028525 0.015000 10/01/17

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.


Caldwell County Emergency Services District No. 3

The Caldwell County Emergency Services District No. 3, located in the western portion of Caldwell 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:

SPD Name Local Code Rate Effective
Caldwell County Emergency Services District No. 3 5028543 0.015000 04/01/20

The Caldwell County Emergency Services District No. 3 includes the unincorporated areas of the district and excludes the city of Martindale. ZIP Code 78655 is partially located in the Caldwell County Emergency Services District No. 3. Contact the district representative at 512-694-8044 for additional boundary information.


SPD Name Local Code Rate Effective
Caldwell County Emergency Services District No. 3-A 5028552 0.002500 04/01/20

The Caldwell County Emergency Services District No. 3-A is the portion of the district located in the city of Martindale. Contact the district representative at 512-694-8044 for additional boundary information.


SPD Name Local Code Rate Effective
Caldwell County Emergency Services District No. 4 5028534 0.015000 10/01/17

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 Rate Effective
Canyon Lake Community Library District 5046505 0.005000 07/01/00

The Canyon Lake Community Library District is located in the northern portion of Comal County, which has a county sales and use tax. The unincorporated area known as Canyon Lake is located within the Canyon Lake Community Library District. The Comal County Emergency Services Districts No. 3 and No. 4, all of which have a special purpose tax, are partially located within the Canyon Lake Community Library District. The unincorporated areas of Comal County in ZIP Codes 78070, 78130, 78132, 78133, 78606, 78623 and 78666 are partially located within the Canyon Lake Community Library District. Contact the district representative at 830-964-3744 for additional boundary information.


Cass County Emergency Services District No. 3

Cass County Emergency Services District No.3, located in the southeastern portion of Cass 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.

SPD Name Local Code Rate Effective
Cass County Emergency Services District No. 3 5034536 0.020000 04/01/22

The Cass County Emergency Services District No. 3 is the unincorporated portion of the district. The unincorporated areas of Cass County in ZIP Codes 75551 and 75556 are partially located within the Cass County Emergency Services District No. 3. Contact the district representative at 903-748-3994 for additional boundary information.


SPD Name Local Code Rate Effective
Cass County Emergency Services District No. 3-A 5034545 0.010000 04/01/22

The Cass County Emergency Services District No. 3-A is the portion of the district located in the city of Bloomburg. Contact the district representative at 903-748-3994 for additional boundary information.


SPD Name Local Code Rate Effective
Chambers County Emergency Services District No. 1 5036543 0.006250 04/01/11

The Chambers County Emergency Services District No. 1 is located in the eastern portion of Chambers County, which has a countywide special purpose district sales and use tax to provide revenue for health services in the county. The Chambers County Emergency Services District No. 1 has the same boundaries as the Winnie-Stowell Hospital District which also has a special purpose district sales and use tax. The unincorporated areas of Chambers County in ZIP Codes 77661 and 77665 are partially located within the Chambers County Emergency Service District No. 1. Contact the district representative at 409-296-4133 for additional boundary information.


SPD Name Local Code Rate Effective
Cibolo Canyons Special Improvement District 5015557 0.015000 01/01/08

The Cibolo Canyons Special Improvement District is located in the northern portion of Bexar County. The district is located entirely within the San Antonio MTA, which has a transit sales and use tax, but the district does not include any area within the city of San Antonio. The unincorporated area of Bexar County in ZIP Codes 78259 and 78261 is partially located within the Cibolo Canyons Special Improvement District. Contact the district representative at 210-442-2324 for additional boundary information.


SPD Name Local Code Rate Effective
Comal County Emergency Services District No. 3 5046523 0.010000 04/01/04

The Comal County Emergency Services District No. 3 is located in the northern portion of Comal County, which has a county sales and use tax. The Comal County Emergency Services District No. 3 is located partially within the Canyon Lake Community Library District, which has a special purpose district sales and use tax. The unincorporated areas of Comal County in ZIP Codes 78070, 78130, 78132, 78133, 78606, 78623 and 78666 are partially located within the Comal County Emergency Services District No. 3. Contact the district representative at 830-907-2922 for additional boundary information.


SPD Name Local Code Rate Effective
Comal County Emergency Services District No. 4 5046550 0.010000 10/01/11

The Comal County Emergency Services District No. 4 is located in western portion of Comal County, which has a county sales and use tax. The district excludes the city of Bulverde except for areas in the district annexed by the city after December 31, 2014. Sales in this unique area must be reported using the combined area local code of 6046621. Please see information on Combined Area City Sales and Use Tax. The city of Spring Branch is located entirely within the district. The district partially overlaps territory in the Bulverde Area Rural Library District and the Canyon Lake Community Library District. The unincorporated areas of Comal County in ZIP Codes 78070, 78132, 78133 and 78606 are partially located in the Comal County Emergency Services District No. 4. Contact the district representative at 830-885-2968 for additional boundary information.


The Comal County Emergency Services District No. 5, located in the southwest portion of Comal County, which has a county sales and use tax, voted to increase the district's sales and use tax to one percent in the unincorporated portion of the 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 Rate Effective
Comal County Emergency Services District No. 5 5046569 0.010000 10/01/09

The district partially overlaps territory in the Bulverde Area Rural Library District, which has a special purpose district sales and use tax. The district excludes any area within the city of Fair Oaks Ranch or any area in the city of Bulverde except for areas annexed by the city of Bulverde on or after January 11, 2011. Sales in this unique area must be reported using the combined local code of 6046630. Please see information on Combined Area City Sales and Use Tax. The unincorporated areas of Comal County in ZIP Codes 78006, 78070 and 78163 are partially located in the Comal County Emergency Services District No. 5. Contact the district representative at 830-980-3883 for additional boundary information.
* Original rate of 0.00625 was increased effective 04/01/2011


SPD Name Local Code Rate Effective
Comal County Emergency Services District No. 5-A 5046578 0.006250 10/01/10

The Comal County Emergency Services District No. 5-A is the portion of the original district annexed by the city of Bulverde on June 8, 2010. Sales in this unique area must be reported using the combined local code of 6046612. Please see information on Combined Area City Sales and Use Tax.


SPD Name Local Code Rate Effective
Comal County Emergency Services District No. 6 5046532 0.005000 07/01/05

The Comal County Emergency Services District No. 6 is located in the southern portion of Comal County, which has a county sales and use tax. The city of Garden Ridge is located entirely within the Comal County Emergency Services District No. 6. The unincorporated areas of Comal County in ZIP Codes 78132 and 78266 are partially located within the Comal County Emergency Services District No. 6. Contact the district representative at 210-651-0183 for additional boundary information.


The Comal County Emergency Services District No. 7, located in the southeastern portion of Comal 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.

SPD Name Local Code Rate Effective
Comal County Emergency Services District No. 7 5046587 0.015000 04/01/22

The Comal County Emergency Services District No. 7 is located in the southeastern portion of Comal County, which has a county sales and use tax. The unincorporated areas of Comal County in ZIP Codes 78130, 78132 and 78135 are partially located within the Comal County Emergency Services District No. 7. Contact the district representative at 830-237-5891 for additional boundary information.


SPD Name Local Code Rate Effective
Comal County Emergency Services District No. 7-A 5046596 0.010000 04/01/22

The Comal County Emergency Services District No. 7-A is the portion of the district located in the unincorporated portion of Comal County that overlaps the Canyon Lake Library District, which has a special purpose district sales and use tax. Contact the district representative at 830-237-5891 for additional boundary information.


SPD Name Local Code Rate Effective
Cottle County Assistance District No. 1 5051516 0.020000 10/01/23

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.


SPD Name Local Code Rate Effective
Crosswinds at South Lake Special Improvement District 5015646 0.015000 07/01/17

The Crosswinds at South Lake Special Improvement District 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 does not include any area within the city of San Antonio or the Bexar County Emergency Services District No. 5. The unincorporated area of Bexar County in Zip Code 78073 is partially located in the Crosswinds at South Lake Special Improvement District. Contact the district representative at 210-349-6484 for additional boundary information.


SPD Name Local Code Rate Effective
Denton County Development District No. 4 5061523 0.005000 10/01/99

The Denton County Development District No. 4 is located in the southern portion of Denton County within the unincorporated area known as Lantana. The district excludes the city of Bartonville except for areas in the district annexed by the city of Bartonville after November 26, 2006. These annexations created the unique area known as the Bartonville/Denton County Development District No. 4 Combined Area (6061612). Sales in this unique area must be reported using their combined area local code of 6061612. Please see information on Combined Area City Sales and Use Tax. The unincorporated area of Denton County in ZIP Code 76226 is partially located within the Denton County Development District No. 4. Contact the district representative at 940-728-5050 for additional boundary information.


SPD Name Local Code Rate Effective
Dickinson Management District No. 1 5084508 0.005000 01/01/09

The Dickinson Management District No. 1 is located entirely within the city of Dickinson, which has a city sales and use tax. The boundaries of the district are the same as the city of Dickinson, excluding a small area along the western boundary of the city. Contact the district representative at 281-337-6204 for additional boundary information.


SPD Name Local Code Rate Effective
Driftwood Economic Development Municipal Mgt. District 5105558 0.012500 04/01/10

The Driftwood Economic Development Municipal Management District is located in the east-central portion of Hays County, which has a county sales and use tax. The unincorporated areas of Hays County in ZIP Codes 78610 and 78619 are partially located within the district. Contact the district representative at 512-435-2300 for additional boundary information.


SPD Name Local Code Rate Effective
Dripping Springs Community Library District 5105512 0.002500 04/01/00

The Dripping Springs Community Library District is located in the northwestern portion of Hays County, which has a county sales and use tax. The boundaries of the library district are the same as the Dripping Springs Independent School District, excluding any portion of the school district within Travis County. The city of Dripping Springs is located entirely within the Dripping Springs Community Library District. The unincorporated areas of Hays County in ZIP Codes 78619, 78620, 78736, and 78737 are partially located within the Dripping Springs Community Library District. A small portion of the city of Austin is located in Hays County and the Dripping Springs Community Library District. Sales in this unique area must be reported using the combined area local code of 6105601. Contact the district representative at 512-858-7825 for additional boundary information.


SPD Name Local Code Rate Effective
Duval County Emergency Services District No. 1 5066519 0.002500 04/01/09

The Duval County Emergency Services District No. 1 is located in the northwestern portion of Duval County. The Duval County Emergency Services District No. 1 has the same boundaries as the Freer Independent School District. The city of Freer is located entirely within the district. The unincorporated area of Duval County in ZIP Code 78357 is partially located within the Duval County Emergency Services District No. 1. Contact the district representative at 361-394-6553 for additional boundary information.


SPD Name Local Code Rate Effective
East Aldine Management District 5101534 0.010000 01/01/02

The East Aldine Management District is located in the north-central portion of Harris County. The East Aldine Management District is partially located within the Houston MTA, which has a transit sales and use tax. The district does not include any area within the city of Houston or 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. The district includes a small portion of the Harris County Emergency Services District No. 10, which has a special purpose district sales and use tax; this overlapping portion is not located within the Houston MTA. ZIP Codes 77032, 77039, 77050, 77093 and 77396 are partially located within the East Aldine Management District. Contact the district representative at 713-595-1209 for additional boundary information.


SPD Name Local Code Rate Effective
East Aldine Management District Special Zone 5101838 0.010000 04/01/12

The East Aldine Management District Special Zone is located in the north-central portion of Harris County completely within the East Aldine Management District, which imposes a special purpose district sales tax. The special zone's boundaries do not include any area within the Houston MTA or Harris County Emergency Services District No. 10. ZIP Codes 77039, 77050, 77093 and 77396 are partially located within the East Aldine Management District Special Zone. Contact the district representative at 713-595-1209 for additional boundary information.


East Montgomery County Improvement District

The East Montgomery County Improvement District, excluding the cities of Patton Village and Splendora, and the area within the East Montgomery County Improvement District Economic Development Zones No. 1 and No. 2, voted to increase the district's sales and use tax to 1.5 percent in that portion of the district only. To administer the two sales tax rates, the two parts of the district are described below with their appropriate local code, sales tax rate and effective date.

SPD Name Local Code Rate Effective
East Montgomery County Improvement District 5170512 0.010000 01/01/98

The East Montgomery County Improvement District (EMCID) is that portion of the original district that includes the cities of Patton Village and Splendora, East Montgomery County Improvement District Economic Development Zones No. 1 and No. 2, and the portions of Montgomery County Emergency Services Districts No. 6 and No. 7 that overlap Zones No. 1 and No. 2. The district excludes the city of Cleveland except for areas in the district annexed by the city after December 9, 2008. Sales in this unique area must be reported using the combined area local code of 6170638. Please see information on Combined Area City Sales and Use Tax. Montgomery County Emergency Services District No. 1-B is partially located in EMCID. Contact the district representative at 281-354-4419 for additional boundary information.

SPD Name Local Code Rate Effective
East Montgomery County Improvement District A 5170692 0.015000 04/01/10

The East Montgomery County Improvement District A (EMCID A) is located in southeastern Montgomery County and follows the boundaries of the New Caney and Splendora Independent School Districts but excludes the cities of Patton Village and Splendora and any area within the city of Houston. The district includes the cities of Roman Forest and Woodbranch, the unincorporated areas known as New Caney and Porter and the East Montgomery County Improvement District Economic Development Zones No. 3 and No.4, which have special purpose district sales and use taxes. The Montgomery County Emergency Services Districts No. 6 and No. 7, excluding the area that overlaps the East Montgomery County Improvement District Economic Development Zones No. 1 and No. 2, are partially located in EMCID A. The unincorporated area of Montgomery County in ZIP Codes 77302, 77327, 77339, 77357, 77365 and 77372, excluding the area in Montgomery County Emergency Services District 12-A, the areas of the East Montgomery County Improvement District Economic Development Zones No. 1 and No. 2, and the portion of Montgomery County Emergency Services Districts No. 6 and No. 7 overlapped by Zones No. 1 and No. 2, are partially located within EMCID A. Contact the district representative at 281-354-4419 for additional boundary information.

SPD Name Local Code Rate Effective
East Montgomery County Improvement District Economic Development Zone No. 1 5170647 0.005000 10/01/08

The East Montgomery County Improvement District Economic Development Zone No. 1 is located in the southeastern portion of Montgomery County. The zone is located entirely within the East Montgomery County Improvement District and Montgomery County Emergency Services District No. 6. Both of these districts have special purpose district sales and use taxes. The unincorporated area of Montgomery County in ZIP Code 77357 is partially located within the East Montgomery County Improvement District Economic Development Zone No. 1. Contact the district representative at 281-354-4419 for additional boundary information.

SPD Name Local Code Rate Effective
East Montgomery County Improvement District Economic Development Zone No. 2 5170683 0.005000 01/01/10

The East Montgomery County Improvement District Economic Development Zone No. 2 is located in the southeastern portion of Montgomery County. The zone is located entirely within the East Montgomery County Improvement District and the Montgomery County Emergency Services District No. 7. Both of these districts have special purpose district sales and use taxes. The unincorporated area of Montgomery County in ZIP Code 77357 is partially located within the East Montgomery County Improvement District Economic Development Zone No. 2. Contact the district representative at 281-354-4419 for additional boundary information.

SPD Name Local Code Rate Effective
East Montgomery County Improvement District Economic Development Zone No. 3 5170754 0.005000 10/01/14

The East Montgomery County Improvement District Economic Development Zone No. 3 is located in the eastern portion of Montgomery County. The zone is located entirely within the East Montgomery County Improvement District-A, which has a special purpose district sales and use tax. The unincorporated area of Montgomery County in ZIP Code 77357 is partially located within the East Montgomery County Improvement District Economic Development Zone No. 3. Contact the district representative at 281-354-4419 for additional boundary information.

SPD Name Local Code Rate Effective
East Montgomery County Improvement District Economic Development Zone No. 4 5170763 0.005000 10/01/14

The East Montgomery County Improvement District Economic Development Zone No. 4 is located in the eastern portion of Montgomery County. The zone is located entirely within the East Montgomery County Improvement District-A, which has a special purpose district sales and use tax. The unincorporated area of Montgomery County in ZIP Code 77372 is partially located within the East Montgomery County Improvement District Economic Development Zone No. 4. Contact the district representative at 281-354-4419 for additional boundary information.


SPD Name Local Code Rate Effective
East Travis Gateway Library District 5227579 0.005000 04/01/07*

The East Travis Gateway Library District is located in the mostly unincorporated southeastern portion of Travis County. The district is located entirely within the Travis County Emergency Services District No. 11-A except for areas in the district annexed by the city of Austin after December 7, 2006. These annexations created the unique area known as the Austin/East Travis Gateway Library District Combined Area (6227668). Sales in this unique area must be reported using their combined area local code of 6227668. Please see information on Combined Area City Sales and Use Tax. The unincorporated areas of Travis County in ZIP Codes 78610, 78612, 78616, 78617, 78719, 78744 and 78747 are partially located in the East Travis Gateway Library District. Contact the district representative at 512-247-5306 for additional boundary information.
* Original rate of 0.002500 was increased effective 10/01/2009


SPD Name Local Code Rate Effective
East Waller County Management District 5237522 0.010000 10/01/23

The 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.


SPD Name Local Code Rate Effective
Eastland Memorial Hospital District 5067509 0.005000 01/01/94

The Eastland Memorial Hospital District is located in the northern portion of Eastland County. The city of Eastland is located entirely within the Eastland Memorial Hospital District. The unincorporated area known as Flatwood is located within the Eastland Memorial Hospital District. The unincorporated areas of Eastland County in ZIP Codes 76435, 76437, 76448, 76466 and 76470 are partially located within the Eastland Memorial Hospital District. Contact the district representative at 254-629-2601 for additional boundary information.


SPD Name Local Code Rate Effective
Ector County Assistance District 5068535 0.012500 04/01/19

The boundaries of the Ector County Assistance District are the same boundaries as Ector County, which has a county-wide hospital district that imposes a special purpose district sale and use tax. The district excludes the cities of Goldsmith and Odessa except for areas in the city of Odessa annexed on or after Nov. 27, 2018. This annexation created the unique area known as the Odessa/Ector County Assistance District Combined Area (6068606). Sales in this unique area must be reported using the local area code of 6068606. Please see information on Combined Area City Sales and Use Tax. Contact the district representative at 432-498-4100 for additional boundary information.


SPD Name Local Code Rate Effective
El Paso County Emergency Services District No. 1 5071512 0.015000 10/01/21

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.


SPD Name Local Code Rate Effective
El Paso County Emergency Services District No. 2 5071503 0.005000 10/01/01

The boundaries of the El Paso County Emergency Services District No. 2 is located in portions of El Paso County, which has a county sales and use tax. The district excludes the cities of El Paso and Horizon City except for the portion of El Paso located on Fort Bliss. Contact the district representative at 915-851-0304 for additional boundary information.


Ellis County Emergency Services District No. 2

The Ellis County Emergency Services District No. 2, located in the northeast portion of Ellis 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:

SPD Name Local Code Rate Effective
Ellis County Emergency Services District No. 2 5070522 0.020000 01/01/25

The Ellis County Emergency Services District No. 2 excludes the cities of Midlothian and Ovilla. The unincorporated areas of Ellis County in ZIP Codes 75154, 75167, 76065 and 76084 are partially located in the district. Contact the district representative at 214-325-7186 for additional boundary information.


SPD Name Local Code Rate Effective
Ellis County Emergency Services District No. 2-A 5070531 0.017500 01/01/25

The Ellis County Emergency Services District No. 2-A is the portion of the district located in the unincorporated portion of Ellis County that overlaps the Ovilla Municipal Development District, which has a special purpose district sales tax. Contact the district representative at 214-325-7186 for additional boundary information.


SPD Name Local Code Rate Effective
Erath County Development District No. 1 5072502 0.005000 10/01/05

The Erath County Development District No. 1 is located in the southeastern portion of Erath County, which has a county sales and use tax. The Erath County Development District No. 1 is in the unincorporated area of Erath County where The Rough Creek Lodge and Resort is located. The unincorporated areas of Erath County in ZIP Codes 76649 and 76690 are partially located within the Erath County Development District No. 1. Contact the district representative at 254-918-2503 for additional boundary information.


SPD Name Local Code Rate Effective
Fair Oaks Ranch Municipal Development District 5015566 0.005000 04/01/12

The Fair Oaks Ranch Municipal Development District boundaries include the portion of the city in Bexar County and the Fair Oaks Ranch extra-territorial jurisdiction area in Bexar county where San Antonio MTA sales and use tax is collected, and the Fair Oaks Ranch extra-territorial jurisdiction area in Kendall County, which imposes a county sales tax. The district excludes any portion of the city or its extra-territorial jurisdiction in Comal County. The unincorporated areas of Bexar and Kendall counties in ZIP Codes 78006 and 78015 are partially located in the Fair Oaks Ranch Municipal Development District. Contact the district representative at 210-698-0900 for additional boundary information.


SPD Name Local Code Rate Effective
Fort Bend County Assistance District No. 1 5079514 0.010000 04/01/12

The Fort Bend County Assistance District No. 1 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 does not include any area within the Houston MTA. The unincorporated areas of Fort Bend County in ZIP Codes 77406, 77407 and 77494 are partially located in the Fort Bend County Assistance District No. 1. Contact the district representative at 281-341-8608 for additional boundary information.


SPD Name Local Code Rate Effective
Fort Bend County Assistance District No. 2 5079523 0.010000 04/01/12

The Fort Bend County Assistance District No. 2 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 does not include any area within the Houston MTA. The unincorporated areas of Fort Bend County in ZIP Code 77407 are partially located in the Fort Bend County Assistance District No. 2. Contact the district representative at 281-341-8608 for additional boundary information.


SPD Name Local Code Rate Effective
Fort Bend County Assistance District No. 4 5079532 0.010000 04/01/12

The Fort Bend County Assistance District No. 4 is located in the east-central 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 does not include any area within the Houston MTA. The unincorporated areas of Fort Bend County in ZIP Codes 77489 and 77545 are partially located in the Fort Bend County Assistance District No. 4. Contact the district representative at 281-341-8608 for additional boundary information.


SPD Name Local Code Rate Effective
Fort Bend County Assistance District No. 5 5079541 0.010000 04/01/12

The Fort Bend County Assistance District No. 5 is located in the east-central portion of Fort Bend County. The district does not include any area within the city of Houston or the Houston MTA. The unincorporated areas of Fort Bend County in ZIP Codes 77545 and 77583 are partially located in the Fort Bend County Assistance District No. 5. Contact the district representative at 281-341-8608 for additional boundary information.


SPD Name Local Code Rate Effective
Fort Bend County Assistance District No. 6 5079550 0.010000 04/01/14

The Fort Bend County Assistance District No. 6 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 does not include any area within the Houston MTA. The unincorporated areas of Fort Bend County in ZIP Codes 77083 and 77498 are partially located in the Fort Bend County Assistance District No. 6. Contact the district representative at 281-341-8608 for additional boundary information.


SPD Name Local Code Rate Effective
Fort Bend County Assistance District No. 7 5079603 0.020000 10/01/17

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 Rate Effective
Fort Bend County Assistance District No. 8 5079596 0.020000 10/01/17

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 Rate Effective
Fort Bend County Assistance District No. 9 5079587 0.010000 10/01/17

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 Rate Effective
Fort Bend County Assistance District No. 10 5079621 0.020000 10/01/18

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 Rate Effective
Fort Bend County Assistance District No. 11 5079630 0.020000 01/01/19

The Fort Bend County Assistance District No. 11 is located in the northern portion of Fort Bend County. The district’s boundaries for sales and use tax purposes 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) and any other cities or special purpose districts. The unincorporated areas of Fort Bend County in ZIP Codes 77083, 77406, 77407 and 77498 are partially located within Fort Bend County Assistance District No. 11. Contact the district representative at 281-341-8608 for additional boundary information.


SPD Name Local Code Rate Effective
Fort Bend County Assistance District No. 12 5079729 0.020000 01/01/25

The Fort Bend County Assistance District No. 12 is located in the central portion of Fort Bend County. The district excludes the city of Pleak and Rosenberg except for areas in the district annexed by the city of Rosenberg on or after July 16, 2024. Sales in this unique area must be reported using the combined area local code of 6079630. Please see information on Combined Area City Sales and Use Tax. The unincorporated areas of Fort Bend County in ZIP Codes 77461, 77469 and 77471 are partially located within Fort Bend County Assistance District No. 12. Contact the district representative at 281-344-9400 for additional boundary information.


SPD Name Local Code Rate Effective
Fort Bend County Assistance District No. 16 5079649 0.020000 04/01/20

The Fort Bend County Assistance District No. 16 is located in the south-central portion of Fort Bend County. The district excludes the city of Fairchilds and any other cities or special purpose districts. The unincorporated areas of Fort Bend County in ZIP Codes 77461 and 77469 are partially located within Fort Bend County Assistance District No. 16. Contact the district representative at 281-344-9400 for additional boundary information.


SPD Name Local Code Rate Effective
Fort Bend County Assistance District No. 17 5079685 0.020000 04/01/21

The Fort Bend County Assistance District No. 17 is located in the east central portion of Fort Bend County. The district excludes the city of Thompsons or any other cities or special purpose districts. The unincorporated areas of Fort Bend County in ZIP codes 77469 and 77481 are partially located within Fort Bend County Assistance District No. 17. Contact the district representative at 281-344-9400 for additional boundary information.


SPD Name Local Code Rate Effective
Fort Bend County Assistance District No. 18 5079694 0.020000 04/01/21

The Fort Bend County Assistance District No. 18 is located in the east central portion of Fort Bend County. The district excludes the city of Beasley or any other cities or special purpose districts. The unincorporated areas of Fort Bend County in ZIP codes 77417 and 77471 are partially located within Fort Bend County Assistance District No. 18. Contact the district representative at 281-344-9400 for additional boundary information.


SPD Name Local Code Rate Effective
Fort Bend County Assistance District No. 19 5079667 0.020000 10/01/20

The Fort Bend County Assistance District No. 19 is located in the east central portion of Fort Bend County. The district excludes the city of Orchard except for areas in the district annexed by the city on or after June 15, 2021. Sales in this unique area must be reported using the combined area local code of 6079612. Please see information on Combined Area City Sales and Use Tax. The unincorporated areas of Fort Bend County in ZIP Codes 77441, 77464, 77471 and 77485 are partially located within Fort Bend County Assistance District No. 19. Contact the district representative at 281-344-9400 for additional boundary information.


SPD Name Local Code Rate Effective
Fort Bend County Assistance District No. 20 5079658 0.020000 10/01/24

The Fort Bend County Assistance District No. 20 is located in the south-central portion of Fort Bend County. The district excludes the city of Needville and any other cities or special purpose districts except for areas in the district annexed by the city Needville on or after June 27, 2022. Sales in this unique area must be reported using the combined area local code of 607921. Please see information on Combined Area City Sales and Use Tax. The unincorporated areas of Fort Bend County in ZIP Codes 77420, 77444 and 77461 are partially located within Fort Bend County Assistance District No. 20. Contact the district representative at 281-344-9400 for additional boundary information.


SPD Name Local Code Rate Effective
Fort Bend County Assistance District No. 21 5079701 0.020000 04/01/21

The Fort Bend County Assistance District No. 21 is located in the southwest portion of Fort Bend County. The district excludes the city of Kendleton or any other cities or special purpose districts. The unincorporated areas of Fort Bend County in ZIP codes 77417 and 77451 are partially located within Fort Bend County Assistance District No. 21. Contact the district representative at 281-344-9400 for additional boundary information.


SPD Name Local Code Rate Effective
Fort Bend County Assistance District No. 22 5079676 0.020000 10/01/20

The Fort Bend County Assistance District No. 22 is located in the eastern portion of Fort Bend County. The district excludes the city of Stafford and any other cities or SPDs. The unincorporated areas of Fort Bend County in ZIP Codes 77459, 77477 and 77478 are partially located within Fort Bend County Assistance District No. 22. Contact the district representative at 713-934-3199 for additional boundary information.


SPD Name Local Code Rate Effective
Fort Bend County Assistance District No. 23 5079738 0.020000 04/01/22

The Fort Bend County Assistance District No. 23 is located in the south-central portion of Fort Bend County. The unincorporated areas of Fort Bend County in ZIP Code 77469 are partially located within Fort Bend County Assistance District No. 23. Contact the district representative at 281-403-8003 for additional boundary information.


Fort Bend County Emergency Services District No. 2

The Fort Bend County Emergency Services District No. 2, located in the north portion of Fort Bend 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:

SPD Name Local Code Rate Effective
Fort Bend County Emergency Services District No. 2 5079765 0.020000 01/01/25

The Fort Bend County Emergency Services District No. 2 excludes the city of Katy and the Fort Bend County Assistance Districts Nos. 7 and 10, which all impose a local sales tax. The unincorporated areas of Fort Bend County in ZIP Codes 77450 and 77494 are partially located in the district. Contact the district representative at 713-984-8222 for additional boundary information.


SPD Name Local Code Rate Effective
Fort Bend County Emergency Services District No. 2-A 5079774 0.010000 01/01/25

The Fort Bend County Emergency Services District No. 2-A is the portion of the district that may include areas 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, and portions of Fort Bend County Assistance Districts Nos. 1 and 9, which both impose a local sales tax. Contact the district representative at 713-984-8222 for additional boundary information.


SPD Name Local Code Rate Effective
Fort Bend County Emergency Services District No. 5 5079710 0.010000 10/01/21

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, and 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.


SPD Name Local Code Rate Effective
Fort Bend County Emergency Services District No. 7 5079578 0.010000 10/01/17

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 District Nos. 4 and 5, which each have a special purpose district sales and use tax. 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.


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:

SPD Name Local Code Rate Effective
Fort Bend County Emergency Services District No. 8 5079747 0.005000 10/01/23

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.


SPD Name Local Code Rate Effective
Fort Bend County Emergency Services District No. 8-A 5079756 0.020000 10/01/23

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.


SPD Name Local Code Rate Effective
Fort Bend County Improvement District No. 24 5079569 0.010000 04/01/14

The Fort Bend County Improvement District No. 24 is located in the north-central portion of Fort Bend County. The district overlaps a small part of the territory in the Fort Bend County Assistance District No. 1 which has a special purpose district tax. The unincorporated area of Fort Bend County in ZIP Code 77494 is partially located in the Fort Bend County Improvement District No. 24. Contact the district representative at 713-860-6400 for additional boundary information.


SPD Name Local Code Rate Effective
Fort Bend County Municipal Management Development District No.1 5079612 0.010000 04/01/18

The Fort Bend County Municipal Management District No. 1 is located in the northeastern portion of Fort Bend County. The district partially overlaps territory in the Fort Bend County Assistance District No. 2 which has a special purpose district sales and use tax. The unincorporated areas of Fort Bend County in ZIP Codes 77406 and 77407 are partially located in the Fort Bend Municipal Management District No 1. Contact the district representative at 713-651-0111 for additional boundary information.


SPD Name Local Code Rate Effective
Frio County Emergency Services District No. 1 5082500 0.015000 10/01/24

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.


SPD Name Local Code Rate Effective
Galveston County Emergency Services District No. 2 5084517 0.020000 04/01/14

The Galveston County Emergency Services District No. 2 is located in the eastern portion of Galveston County on the Bolivar Peninsula. Galveston County does not have county sales and use tax. The unincorporated area of Galveston County in ZIP Codes 77617, 77623 and 77650 are partially located within the Galveston County Emergency Services District No. 2. Contact the district representative at 409-684-6311 for additional boundary information.


SPD Name Local Code Rate Effective
Generation Park Management District 5101936 0.020000 04/01/16

The Generation Park Management District is located in the northeastern portion of Harris County. The district does not include any area within the city of Houston, the Houston MTA or the boundaries of the Harris County Emergency Services Districts 2 and 60. ZIP Code 77044 is partially located in the Generation Park Management District. Contact the district representative at 713-623-4531 for additional boundary information.


Gonzales County Emergency Services District No. 1

The Gonzales County Emergency Services District No. 1 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:

SPD Name Local Code Rate Effective
Gonzales County Emergency Services District No. 1 5089503 0.003750 01/01/25

The Gonzales County Emergency Services District No. 1 is located in the unincorporated portions of Gonzales County, which has a county sales and use tax. The district completely overlaps the Gonzales County Emergency Services District No. 2, which has a special purpose sales and use tax. The district excludes, for sales tax purposes, the cities of Gonzales, Nixon, and Waelder except for areas in the district annexed by the city of Nixon on or after September 16, 2024. Sales in this unique area must be reported using the combined area local code of 6089601. Please see information on Combined Area City Sales and Use Tax. Contact the district representative at 830-672-4949 for additional boundary information.


SPD Name Local Code Rate Effective
Gonzales County Emergency Services District No. 1-A 5089512 0.001250 10/01/22

The Gonzales County Emergency Services District No. 1-A is the portion of the district located in the city of Smiley and the Gonzales County Emergency Services District No. 2-A. Contact the district representative at 830-672-4949 for additional boundary information.


Gonzales County Emergency Services District No. 2

Gonzales County Emergency Services District No. 2 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:

SPD Name Local Code Rate Effective
Gonzales County Emergency Services District No. 2 5089521 0.011250 10/01/22

The Gonzales County Emergency Services District No. 2 is located in the unincorporated portions of Gonzales County, which has a county sales and use tax. The district completely overlaps the Gonzales County Emergency Services District No. 1, which has a special purpose sales and use tax. The district excludes, for sales tax purposes, the cities of Gonzales, Nixon and Waelder. Contact the district representative at 830-857-3200 for additional boundary information.


SPD Name Local Code Rate Effective
Gonzales County Emergency Services District No. 2-A 5089530 0.003750 10/01/22

The Gonzales County Emergency Services District No. 2-A is the portion of the district located in the city of Smiley and the Gonzales County Emergency Services District No. 1-A. Contact the district representative at 830-857-3200 for additional boundary information.


Gregg County Emergency Services District No. 1

The Gregg County Emergency Services District No.1 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:

SPD Name Local Code Rate Effective
Gregg County Emergency Services District No. 1 5201515 0.020000 04/01/24

The Gregg County Emergency Services District No 1 is located in the north portion of Rusk County. The unincorporated areas of Rusk County in Zip Codes 75603, 75652, 75662 and 75691 are partially located within the Gregg County Emergency Services District No. 1. Contact the district representative at 903-757-7500 for additional boundary information.


SPD Name Local Code Rate Effective
Gregg County Emergency Services District No. 1-A 5092517 0.015000 04/01/24

The Gregg County Emergency Services District No 1-A is located in the southeast portion of Gregg County, which has a county sales and use tax. The district excludes, for sales tax purposes the city of Lakeport. The unincorporated areas of Gregg County in Zip Codes 75603, 75652, 75662 and 75691 are partially located within the Gregg County Emergency Services District No. 1-A. Contact the district representative at 903-757-7500 for additional boundary information.


SPD Name Local Code Rate Effective
Gregg County Emergency Services District No. 2 5092508 0.015000 04/01/20

The Gregg County Emergency Services District No. 2 is located in the eastern portion of Gregg County, which has a county sales and use tax. The unincorporated areas of Gregg County in ZIP Codes 75647 and 75662 are partially located in Gregg County Emergency Services District No. 2. Contact the district representative at 903-986-1911 for additional boundary information.


SPD Name Local Code Rate Effective
Hardin County Emergency Services District No. 1 5100544 0.020000 04/01/23

The Hardin County Emergency Services District No. 1 is located in the central portion of Hardin County. The district excludes, for sales tax purposes, the city of Kountze except for areas in the district annexed by the city of Kountze on or after January 18, 2024; sales in this unique area must be reported using the combined area local code of 6100615. Please see information on Combined Area City Sales and Use Tax. The unincorporated areas of Hardin County in ZIP Code 77625 are partially located within the Hardin County Emergency Services District No. 1. Contact the district representative at 409-782-7620 for additional boundary information.


SPD Name Local Code Rate Effective
Hardin County Emergency Services District No. 2 5100508 0.020000 10/01/10

The Hardin County Emergency Services District No. 2 is located in the southeast portion of Hardin County and excludes the city of Lumberton except for areas in the district annexed by the city of Lumberton after October 1, 2010. These annexations created the unique area known as the Lumberton/Hardin County Emergency Services District No. 2 Combined Area (6100607). Sales in this unique area must be reported using the combined area local code of 6100607. Please see information on Combined Area City Sales and Use Tax. The unincorporated area of Hardin County in ZIP Codes 77625 and 77657 are partially located within Hardin County Emergency Services District No. 2. Contact the district representative at 409-654-6730 for additional boundary information.


SPD Name Local Code Rate Effective
Hardin County Emergency Services District No. 3 5100553 0.020000 04/01/24

The Hardin County Emergency Services District No. 3 is located in the northwest portion of Hardin County. The unincorporated areas of Hardin County in ZIP Code 77585 are partially located within the Hardin County Emergency Services District No. 3. Contact the district representative at 409-880-3550 for additional boundary information.


SPD Name Local Code Rate Effective
Hardin County Emergency Services District No. 4 5100526 0.020000 04/01/20

The Hardin County Emergency Services District No. 4 is located in the southwest portion of Hardin County. The unincorporated areas of Hardin County in ZIP Code 77519 and 77564 are partially located within the Hardin County Emergency Services District No. 4. Contact the district representative at 936-402-4228 for additional boundary information.


SPD Name Local Code Rate Effective
Hardin County Emergency Services District No. 5 5100535 0.020000 10/01/22

The Hardin County Emergency Services District No. 5 is located in the southern portion of Hardin County. The district excludes, for sales tax purposes, the city of Sour Lake. The unincorporated areas of Hardin County in ZIP codes 77585, 77625 and 77659 are partially located within the Hardin County Emergency Services District No. 5. Contact the district representative at 409-287-3062 for additional boundary information.


SPD Name Local Code Rate Effective
Hardin County Emergency Services District No. 6 5100517 0.020000 10/01/24

The Hardin County Emergency Services District No. 6 is located in the northeast portion of Hardin County. The district excludes, for sales tax purposes, any area within the city of Silsbee except for areas in the district annexed by the city of Silsbee on or after January 24, 2024. Sales in this unique area must be reported using the combined area local code of 6100624. Please see information on Combined Area City Sales and Use Tax. The unincorporated areas of Hardin County in ZIP Code 77656 are partially located within the Hardin County Emergency Services District No. 6. Contact the district representative at 409-656-7948 for additional boundary information.


SPD Name Local Code Rate Effective
Harris County Emergency Services District No. 2 5101678 0.010000 07/01/08

The Harris County Emergency Services District No. 2, which provides emergency medical services, is located in the eastern portion of Harris County. The district does not include any area within the city of Houston or the Houston MTA. The district overlaps and contains most of the same territory as the Harris County Emergency Services District No. 60. The district's boundaries for the imposition of sales and use tax excludes any area within the district which is 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. The unincorporated area of Harris County in ZIP Codes 77044 and 77049 are partially located in the Harris County Emergency Services District No. 2. Contact the district representative at 713-652-6500 for additional boundary information.


Harris County Emergency Services District No. 4

The Harris County Emergency Services District No. 4, located in the northeastern portion of Harris County, excluding any area in the Houston MTA, voted to increase the district's sales and use tax to two percent in that portion of the district only. 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 Rate Effective
Harris County Emergency Services District No. 4 5101703 0.010000 10/01/08

Harris County Emergency Services District No. 4 is that portion of the original district that coincides with the boundaries of very small north westerly portion of the original district that includes a portion of the Houston MTA, which has a transit sales and use tax, but the district does not include any area within the city of Houston. Contact the district representative at 713-984-8222 for additional boundary information.


SPD Name Local Code Rate Effective
Harris County Emergency Services District No. 4-A 5101909 0.020000 10/01/13

The Harris County Emergency Services District No. 4-A is located in the northeastern portion of Harris County. The district does not include any area within the city of Houston or the Houston MTA. The unincorporated area of Harris County in ZIP Codes 77336, 77357 and 77532 are partially located within the Harris County Emergency Services District No. 4-A. Contact the district representative at 713-984-8222 for additional boundary information.


SPD Name Local Code Rate Effective
Harris County Emergency Services District No. 5 5101598 0.010000 01/01/06

The Harris County Emergency Services District No. 5, which provides emergency medical services, is located in the northeastern portion of Harris County. The district does not include any area within the city of Houston or the Houston MTA. The district overlaps and contains most of the same territory as the Harris County Emergency Services District No. 80. The unincorporated area of Harris County in ZIP Code 77532 is partially located in the Harris County Emergency Services District No. 5. Contact the district representative at 281-328-6810 for additional boundary information.


SPD Name Local Code Rate Effective
Harris County Emergency Services District No. 6 5101712 0.005000 10/01/08

The Harris County Emergency Services District No. 6, which provides emergency medical services, is located in the east-central portion of Harris County. The district's boundaries include a small area of the district which is 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 for the imposition of sales and use tax. The district does not include any area within the city of Houston or the Houston MTA. The district overlaps and contains most of the same territory as the Harris County Emergency Services District No. 12. The unincorporated areas of Harris County in ZIP Codes 77015 and 77049 are partially located in the Harris County Emergency Services District No. 6. Contact the district representative at 713-453-7283 for additional boundary information.


SPD Name Local Code Rate Effective
Harris County Emergency Services District No. 7 5101794 0.010000 10/01/11

The Harris County Emergency Services District No. 7 is located in the north-central portion of Harris County. The district's boundaries for the imposition of sales and use tax exclude areas of the district which are 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 and exclude the Old Town Spring Improvement District and the Harris County Improvement District No. 18. The district does include some areas within the Houston MTA where Houston city sales and use tax is not collected. The unincorporated areas of Harris County in ZIP Codes 77073, 77373, 77375, 77377, 77379, 77388 and 77389 are partially located in the Harris County Emergency Services District No. 7. Contact the district representative at 713-984-8222 for additional boundary information.


SPD Name Local Code Rate Effective
Harris County Emergency Services District No. 9 5101883 0.010000 10/01/13

The Harris County Emergency Services District No. 9 is located in the west-central portion of Harris County. The district's boundaries for the imposition of sales and use tax exclude areas of the district which are 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 and exclude the Bridgeland Management District. The district is located entirely within the Houston MTA, which imposes a transit sales and use tax. The unincorporated areas of Harris County in ZIP Codes 77040, 77041, 77064, 77065, 77070, 77084, 77095, 77429, 77433, 77447 and 77449 are partially located in the Harris County Emergency Services District No. 9. Contact the district representative at 713-984-8222 for additional boundary information.


SPD Name Local Code Rate Effective
Harris County Emergency Services District No. 10 5101730 0.010000 10/01/08

The Harris County Emergency Service District No. 10 is located in the north-central portion of Harris County. The district includes a portion of the Houston MTA, which has a transit sales and use tax, and a portion of the East Aldine Management District, which has a special purpose district sales and use tax. The overlapping portions of East Aldine Management District and Harris County Emergency Services District No. 10 are not located in the Houston MTA. 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 for the imposition of sales and use tax. The unincorporated areas of Harris County in ZIP Codes 77032, 77338 and 77396 are partially located within the Harris County Emergency Services District No. 10. Contact the district representative at 713-984-8222 for additional boundary information.


SPD Name Local Code Rate Effective
Harris County Emergency Services District No. 12 5101721 0.005000 10/01/08

The Harris County Emergency Services District No. 12, which provides fire protection services, is located in the east-central portion of Harris County. The district's boundaries include a small area of the district which is 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 for the imposition of sales and use tax. The district does not include any area within the city of Houston or the Houston MTA. The district overlaps and contains most of the same territory as the Harris County Emergency Services District No. 6. The unincorporated areas of Harris County in ZIP Codes 77015 and 77049 are partially located in the Harris County Emergency Services District No. 12. Contact the district representative at 713-652-6500 for additional boundary information.


SPD Name Local Code Rate Effective
Harris County Emergency Services District No. 13 5101963 0.010000 10/01/19

The Harris County Emergency Service District No. 13 is located in the central northwestern portion of Harris County. The district is located entirely within the Houston MTA, which has a transit sales and use tax. The district’s boundaries for the imposition of sales and use tax exclude 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. The unincorporated areas of Harris County in ZIP Codes 77064, 77070, 77377 and 77429 are partially located within the district. Contact the district representative at 713-984-8222 for additional boundary information.


SPD Name Local Code Rate Effective
Harris County Emergency Services District No. 14 5101767 0.020000 04/01/10

The Harris County Emergency Services District No. 14 is in the eastern portion of Harris County. The district does not include any area within the city of Houston or the Houston MTA. The unincorporated areas of Harris County in ZIP Codes 77520 and 77562 are partially located within the district. Contact the district representative at 281-802-9088 for additional boundary information.


SPD Name Local Code Rate Effective
Harris County Emergency Services District No. 15 5101856 0.010000 01/01/13

The Harris County Emergency Services District No. 15 is located in the northwest-central portion of Harris County. The district is located entirely within the Houston MTA, which has a transit and use tax. The district’s boundaries for the imposition of sales and use tax exclude areas of the district which are 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 and exclude any area within the boundaries of the city of Tomball. The unincorporated areas of Harris County in ZIP Codes 77337, 77375, 77377 and 77429 are partially located in the district. Contact the district representative at 713-984-8222 for additional boundary information.


SPD Name Local Code Rate Effective
Harris County Emergency Services District No. 16 5101927 0.010000 10/01/15

The Harris County Emergency Services District No. 16 is located in the north-central portion of Harris County. The district's boundaries exclude areas of the district which are 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 for the imposition of sales and use tax. The district is located entirely within the Houston MTA, which imposes a transit sales and use tax. The unincorporated areas of Harris County in ZIP Codes 77014, 77068, 77069, 77070, 77373, 77375, 77377, 77379 and 77429 are partially located in the Harris County Emergency Services District No. 16. Contact the district representative at 713-984-8222 for additional boundary information.


SPD Name Local Code Rate Effective
Harris County Emergency Services District No. 17 5101847 0.010000 10/01/12

The Harris County Emergency Services District No. 17 is located in the north-central portion of Harris County. The district’s boundaries for the imposition of sales and use tax exclude areas of the district which are 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 and exclude the Airline Improvement District. The district is located entirely within the Houston MTA. The unincorporated areas of Harris County in ZIP Codes 77014, 77037, 77038, 77060, 77067 and 77090 are partially located in the Harris County Emergency Services District No. 17. Contact the district representative at 713-984-8222 for additional boundary information.


SPD Name Local Code Rate Effective
Harris County Emergency Services District No. 20 5101874 0.010000 10/01/13

The Harris County Emergency Services District No. 20 is located in the central portion of Harris County. The district's boundaries for the imposition of sales and use tax exclude areas of the district which are 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. The district is located entirely within the Houston MTA, which imposes a transit sales and use tax. The unincorporated areas of Harris County in ZIP Codes 77014, 77038, 77066, 77086 and 77088 are partially located in the Harris County Emergency Services District No. 20. Contact the district representative at 713-984-8222 for additional boundary information.


SPD Name Local Code Rate Effective
Harris County Emergency Services District No. 21 5101614 0.010000 10/01/06

The Harris County Emergency Services District No. 21 is located in the northwestern portion of Harris County. The district is located entirely within the Houston MTA, which has a transit sales and use tax, but the district does not include any area within the city of Houston. The unincorporated areas of Harris County in ZIP Codes 77377, 77429, and 77447 are partially located within the Harris County Emergency Services District No. 21. Contact the district representative at 713-984-8222 for additional boundary information.


SPD Name Local Code Rate Effective
Harris County Emergency Services District No. 24 5101954 0.010000 10/01/16

The Harris County Emergency Services District No.24 is located in the north-central portion of Harris County. The district's boundaries exclude areas of the district which are 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 for the imposition of sales and use tax. The district excludes East Aldine Management District and its special zone which impose special purpose district sales and use tax. The district is located entirely within the Houston MTA, which imposes a transit sales and use tax. The unincorporated areas of Harris County in ZIP Codes 77032, 77039, 77060 and 77073 are partially located in the Harris County Emergency Services District No.24. Contact the district representative at 713-984-8222 for additional boundary information.


SPD Name Local Code Rate Effective
Harris County Emergency Services District No. 28 5101785 0.010000 10/01/11

The Harris County Emergency Services District No. 28 is located in the north-central portion of Harris County. The district’s boundaries for the imposition of sales and use tax exclude areas of the district which are 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. The district is located within the Houston MTA. The unincorporated areas of Harris County in ZIP Codes 77014, 77032, 77060, 77067, 77068, 77073, 77090, 77338, 77373 and 77379 are partially located in the Harris County Emergency Services District No. 28. Contact the district representative at 713-984-8222 for additional boundary information.


SPD Name Local Code Rate Effective
Harris County Emergency Services District No. 29 5101892 0.010000 10/01/13

The Harris County Emergency Services District No. 29 is located in the central portion of Harris County. The district's boundaries for the imposition of sales and use tax exclude areas of the district which are 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. The district is located within the Houston MTA, which imposes a transit sales and use tax. The unincorporated areas of Harris County in ZIP Codes 77066 and 77069 are partially located in the Harris County Emergency Services District No. 29. Contact the district representative at 713-984-8222 for additional boundary information.


SPD Name Local Code Rate Effective
Harris County Emergency Services District No. 46 5101776 0.010000 10/01/11

The Harris County Emergency Services District No. 46 is located in the northeast portion of Harris 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 does include some areas within the Houston MTA where Houston city sales and use tax is not collected. The unincorporated areas of Harris County in ZIP Codes 77346 and 77396 are partially located in the Harris County Emergency Services District No. 46. Contact the district representative at 713-984-8222 for additional boundary information.


SPD Name Local Code Rate Effective
Harris County Emergency Services District No. 47 5101945 0.010000 04/01/16

The Harris County Emergency Services District No. 47 is located in the western portion of Harris County. The district's boundaries for the imposition of sales and use tax exclude areas of the district which are 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. The district is located within the Houston MTA, which has a transit sales and use tax. The unincorporated areas of Harris County in ZIP Codes 77084, 77449 and 77491 are partially located in the Harris County Emergency Services District No. 47. Contact the district representative at 281-304-1230 for additional boundary information.


SPD Name Local Code Rate Effective
Harris County Emergency Services District No. 48 5101918 0.010000 10/01/14

The Harris County Emergency Services District No. 48 is located in the western portion of Harris County. The district’s boundaries for the imposition of sales and use tax exclude areas of the district which are 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. The district is located within the Houston MTA, which imposes a transit sales and use tax. The unincorporated area of Harris County in ZIP Codes 77449, 77450, 77493 and 77494 are partially located in the Harris County Emergency Services District No. 48. Contact the district representative at 713-984-8222 for additional boundary information.


SPD Name Local Code Rate Effective
Harris County Emergency Services District No. 50 5101749 0.010000 10/01/09

The Harris County Emergency Services District No. 50 is located in the east-central portion of Harris County. The district's boundaries include a small area which is also responsible for collecting and remitting sales and use tax to the city of Houston due to a strategic partnership agreement. The district does not include any portion of the Houston MTA. The unincorporated areas of Harris County in ZIP Codes 77015 and 77530 are partially in the district. Contact the district representative at 713-652-6500 for additional boundary information.


SPD Name Local Code Rate Effective
Harris County Emergency Services District No. 60 5101687 0.010000 07/01/08

The Harris County Emergency Services District No. 60, which provides fire protection services, is located in the eastern portion of Harris 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 for the imposition of sales and use tax. The district does not include any area within the Houston MTA. The district overlaps and contains most of the same territory as the Harris County Emergency Services District No. 2. The unincorporated area of Harris County in ZIP Codes 77044 and 77049 is partially located in the Harris County Emergency Services District No. 60. Contact the district representative at 713-652-6500 for additional boundary information.


SPD Name Local Code Rate Effective
Harris County Emergency Services District No. 80 5101605 0.010000 01/01/06

The Harris County Emergency Services District No. 80, which provides fire and rescue services, is located in the northeastern portion of Harris County. The district does not include any area within the city of Houston or the Houston MTA. The district overlaps and contains most of the same territory as the Harris County Emergency Services District No. 5. The unincorporated areas of Harris County in ZIP Codes 77521, 77532, and 77562 are partially located in the Harris County Emergency Services District No. 80. Contact the district representative at 713-984-8222 for additional boundary information.


SPD Name Local Code Rate Effective
Harris-Fort Bend Emergency Services District No. 100 5101669 0.010000 04/01/08

The Harris-Fort Bend Emergency Services District No. 100 is located in portions of the Mission Bend area of southwest Harris County which is in the Houston MTA and portions of the northeast area of unincorporated Fort Bend County. For the imposition of sales and use tax, the portion of the district’s boundaries in Harris County excludes any area within the district which is 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. The unincorporated areas of Harris and Fort Bend Counties in ZIP Codes 77082, 77083, 77450, 77469 and 77494 are partially located in the district. Contact the district representative at 713-984-8222 for additional boundary information.


SPD Name Local Code Rate Effective
Harris County Improvement District No. 18 5101758 0.010000 04/01/10

The Harris County Improvement District No. 18 is in the north-central portion of Harris County. The district includes a portion of the Houston MTA, which has a transit sales and use tax, but the district does not include any area within the city of Houston. The unincorporated area of Harris County in ZIP Code 77389 is partially located within the district. Contact the district representative at 713-860-6400 for additional boundary information.


Hays County Emergency Services District No. 3

A small part of the Hays County Emergency Services District No. 3, located in the southern portion of Hays County, located in the portion of the city of Wimberley not located in the Wimberley Village Library District, voted to adopt a district sales and use tax at one half of one percent in that portion of the district only. 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 Rate Effective
Hays County Emergency Services District No. 3 5105530 0.015000 10/01/08

Hays County Emergency Services District No. 3 is that portion of the original district located in the southern portion of Hays County, which imposes a county sales and use tax, and excludes the cities of San Marcos and the portion of Wimberley located in the Wimberley Village Library District. District boundaries exclude the city of Kyle except for areas in the district annexed by the city after May 3, 2016. Sales in this unique area must be reported using the combined area local code of 6105692. Please see information on Combined Area City Sales and Use Tax. The unincorporated area of Hays County in ZIP Codes 78666, 78676, 78130, 78640, 78623 and 78656 is partially located within the Hays County Emergency Services District No. 3. Contact the District representative at 512-754-7963 for additional boundary information.


SPD Name Local Code Rate Effective
Hays County Emergency Services District No. 3-A 5105576 0.005000 10/01/13

The Hays County Emergency Services District No. 3-A is located in the portion of the city of Wimberley not located in the Wimberley Village Library District, which imposes a special purpose district sales tax and in Hays County which imposes a county sales and use tax. Contact the District representative at 512-754-7963 for additional boundary information.


SPD Name Local Code Rate Effective
Hays County Emergency Services District No. 4 5105638 0.010000 04/01/19

The Hays County Emergency Services District No. 4, located in the east central portion of Hays County which has a county sales and use tax. The district excludes the cities of Wimberley and Woodcreek for sales and use tax purposes. The district partially overlaps territory in the Wimberley Library District, which has a special purpose district sales and use tax. The unincorporated areas of Hays County in ZIP Codes 78619, 78666 and 78676 are partially located in the Hays County Emergency Services District No. 4. Contact the district representative at 512-847-3536 for additional boundary information.


Hays County Emergency Services District No. 5

The Hays County Emergency Services District No. 5, located in the east-central portions of Hays County, which has a county sales and use tax, voted to increase the district's sales and use tax to one and one-half percent in the unincorporated portion of the 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 Rate Effective
Hays County Emergency Services District No. 5 5105585 0.005000 04/01/14

Hays County Emergency Services District No. 5 is that portion of the original district located in the city of Mountain City. The district excludes the city of Kyle except for area in the district annexed by the city after December18, 2013. Sales in this unique area must be reported using the combined local code of 6105665. Please see information on Combined Area City Sales and Use Tax. Contact the district representative at 512-268-3131 for additional boundary information.


SPD Name Local Code Rate Effective
Hays County Emergency Services District No. 5-A 5105594 0.015000 10/01/16

The Hays County Emergency Services District No. 5-A is the unincorporated area of the original district. The district excludes the city of Kyle except for areas in the district annexed by the city after September 4, 2018. Sales in this unique area must be reported using the combined local code of 6105031. Please see information on Combined Area City Sales and Use Tax. The unincorporated areas of Hays County in Zip Codes 78610, 78640 and 78666 are partially located within the Hays County Emergency Services District No. 5-A. Contact the district representative at 512-268-3131 for additional boundary information.


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 Rate Effective
Hays County Emergency Services District No. 6 5105601 0.002500 10/01/17

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 Rate Effective
Hays County Emergency Services District No. 6-A 5105629 0.007500 10/01/18

The Hays County Emergency Services District 6-A is the unincorporated area of the original district excluding the area within the cities of 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. District boundaries exclude the city of Dripping Springs except for areas in the district annexed by the city on or after March 5, 2019. These annexations created the unique area known as the Dripping Springs/Hays county Emergency Services District No. 6-A Combined Area (6105040). Sales in this unique area must be reported using the combined area local code of 6105040. Please see information on Combined Area City Sales and Use Tax. 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.


Hays County Emergency Services District No. 8

A part of the Hays County Emergency Services District No. 8, located in the unincorporated area of eastern Hays County, which imposes a county sales and use tax, voted to increase the district's sales and use tax to one and one half percent in that portion of the district only. To administer the district's 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 Rate Effective
Hays County Emergency Services District No. 8 5105549 0.005000 10/01/08

Hays County Emergency Services District No. 8 is that portion of the original district located in Hays County, which imposes a county sales and use tax, that coincides with the boundaries of the city of Hays and the Buda/Hays County Emergency Services District No. 8 combined area and the Kyle/Hays County Emergency Services District No. 8 combined area that are located in the district. Contact the District representative at 512-295-2232 for additional boundary information.

SPD Name Local Code Rate Effective
Hays County Emergency Services District No. 8-A 5105567 0.015000 10/01/13

The Hays County Emergency Services District No. 8-A is located in the unincorporated area of eastern Hays County, which imposes a county sales and use tax. The district excludes the cities of Hays and Mountain City, the Buda/Hays County Emergency Services District No. 8 combined area and the Kyle/Hays County Emergency Services District No. 8 combined area. The district also excludes the cities of Buda and Kyle except for areas in the district annexed by the city of Buda after August 20, 2013 and city of Kyle after December 18, 2013. Sales in these unique areas must be reported using the combined area local codes of 6105647 or 6105674 respectively. Please see information on Combined Area City Sales and Use Tax. The unincorporated area of Hays County in ZIP Codes 78610, 78640 and 78652 is partially located within the Hays County Emergency Services District No. 8-A. Contact the District representative at 512-295-2232 for additional boundary information.


SPD Name Local Code Rate Effective
Henderson County Emergency Services District No. 6 5107510 0.017500 04/01/19

The Henderson County Emergency Services District No. 6 is located in the central eastern portion of Henderson County and excludes the cities of Chandler or Coffee City. The unincorporated area of Henderson County in ZIP Codes 75770 and 75758 are partially located in the Henderson County Emergency Services District No. 6. Contact the district representative at 713-560-8061 for additional boundary information.


Hill County Emergency Services District No. 2

The Hill County Emergency Services District No. 2, located in Hill County excluding the cities of Hillsboro and Whitney, voted to adopt ½% sales and use tax in certain incorporated city limits and 1% sales and use tax in the unincorporated portions of the district. The district excludes, for sales tax purposes, the cities of Abbott, Carl’s Corner, Hubbard, Itasca and Malone. 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 Rate Effective
Hill County Emergency Services District No. 2 5109518 0.005000 07/01/17

Hill County Emergency Services District No. 2 is that portion of the district which is located within the boundaries of the cities of Aquilla, Blum, Bynum, Covington, Mertens, Mount Calm and Penelope. Contact the district representative at 254-498-0222 for additional boundary information.

SPD Name Local Code Rate Effective
Hill County Emergency Services District No. 2-A 5109527 0.010000 07/01/17

Hill County Emergency Services District No. 2-A is the unincorporated area of the district throughout Hill County. The district excludes the city of Abbot except for areas in the district annexed by the city of Abbott on or after December 8, 2021. Sales in this unique area must be reported using the combined area local code of 6109607. Please see information on Combined Area City Sales and Use Tax. The district excludes the city of Itasca except for areas in the district annexed by the city of Itasca on or after September 22, 2022. Sales in this unique area must be reported using the combined area local code of 6109616. Please see information on Combined Area city Sales and Use Tax. Contact the district representative at 254-498-0222 for additional boundary information.


SPD Name Local Code Rate Effective
Hood County Development District No. 1 5111505 0.005000 10/01/99

The Hood County Development District No. 1 is located in the central portion of Hood County, which has a county sales and use tax. The Hood County Development District No. 1 is located within the unincorporated area of Hood County known as Acton. The unincorporated area of Hood County in ZIP Code 76049 is partially located within the Hood County Development District No. 1. Contact the district representative at 817-326-6005 for additional boundary information.


SPD Name Local Code Rate Effective
Hughes Springs Municipal Development District 5034518 0.005000 04/01/17

The Hughes Springs Municipal Development District is the portion of the city of Hughes Springs in Cass County. The district does not include any area of the city of Hughes Springs in Morris County. Contact the city of Hughes Springs for additional boundary information.


SPD Name Local Code Rate Effective
Jasper County Development District No. 1 5121503 0.005000 10/01/06

The Jasper County Development District No. 1 is located in the northern portion of Jasper County near the southern tip of Sam Rayburn Lake. The city of Browndell is located entirely within the Jasper County Development District No. 1. The unincorporated areas of Jasper County in ZIP Codes 75931 and 75951 are partially located within the Jasper County Development District No. 1. Contact the district representative at 409-698-2206 for additional boundary information.


SPD Name Local Code Rate Effective
Jasper County Emergency Services District No. 1 5121512 0.020000 10/01/18

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 Rate Effective
Jasper County Emergency Services District No. 3 5121558 0.020000 10/01/24

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.


Jasper County Emergency Services District No. 4

Jasper County Emergency Services District No. 4., located in the northern portion of Jasper County, 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:

SPD Name Local Code Rate Effective
Jasper County Emergency Services District No. 4 5121521 0.020000 04/01/21

The Jasper County Emergency Services District No. 4 is located in the northern portion of Jasper County. The district excludes for sales tax purposes, the city of Jasper. The unincorporated areas of Jasper County in ZIP codes 75931, 75951 and 75956 are partially located within the Jasper County Emergency Services District No. 4. Contact the district representative at 409-489-3215 for additional boundary information.


SPD Name Local Code Rate Effective
Jasper County Emergency Services District No. 4-A 5121530 0.015000 04/01/21

The Jasper County Emergency Services District No. 4-A is the portion of the district located in the unincorporated portion of Jasper County that overlaps the Jasper County Development District No. 1, which has a special purpose district sales and use tax. Contact the district at 409-489-3215 for additional boundary information.


SPD Name Local Code Rate Effective
Jasper County Emergency Services District No. 4-B 5121549 0.005000 04/01/21

The Jasper County Emergency Services District No. 4-B is the portion of the district located in the city of Browndell. Contact the district representative at 409-489-3215 for additional boundary information


SPD Name Local Code Rate Effective
Jefferson County Assistance District No. 4 5123501 0.010000 04/01/19

The Jefferson County Assistance District No. 4 is located in the central portion of Jefferson County, which has a county sales and use tax. The unincorporated areas of Jefferson County in ZIP Codes 77705 and 77713 are partially located within the Jefferson County Assistance District No. 4. Contact the district representative at 409-434-5400 for additional boundary information.


SPD Name Local Code Rate Effective
Jefferson Emergency Services District No. 3 5123510 0.015000 04/01/24

The Jefferson County Emergency Services District No. 3 is located in the northwestern portion of Jefferson County, which has a county sales and use tax. The district excludes, for sales tax purposes, the cities of China and Nome. The unincorporated areas of Jefferson County in ZIP Codes 77613, 77629, and 77713 are partially located within the Jefferson County Emergency Services District No. 3. Contact the district representative at 409-861-4353 for additional boundary information.


Jefferson County Emergency Services District No. 4

The Jefferson 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:

SPD Name Local Code Rate Effective
Jefferson County Emergency Services District No. 4 5123538 0.015000 04/01/24

The Jefferson County Emergency Services District No. 4 is located in the central portion of Jefferson County, which has a county sales and use tax. The unincorporated areas of Jefferson County in ZIP Codes 77705 and 77713 are partially located within the Jefferson County Emergency Services District No. 4. Contact the district representative at 409-796-3036 for additional boundary information.


SPD Name Local Code Rate Effective
Jefferson County Emergency Services District No. 4-A 5123547 0.005000 04/01/24

The Jefferson County Emergency Services District No. 4-A has the same boundaries as the Jefferson County Assistance District No. 4, which has a special district sales and use tax. Contact the district representative at 409-796-3036 for additional boundary information.


SPD Name Local Code Rate Effective
Jeff Davis County Emergency Services District No. 1 5122511 0.010000 01/01/06

The boundaries of the Jeff Davis County Emergency Services District No. 1 are the same boundaries as Jeff Davis County and the Jeff Davis County Health Services Special Purpose District, both of which have a sales and use tax, excluding any area within the city of Valentine. Contact the district representative at 432-426-3900 for additional boundary information.


SPD Name Local Code Rate Effective
Jeff Davis County Emergency Services District No. 1 5122511 0.010000 01/01/06

The boundaries of the Jeff Davis County Emergency Services District No. 1 are the same boundaries as Jeff Davis County and the Jeff Davis County Health Services Special Purpose District, both of which have a sales and use tax, excluding any area within the city of Valentine. Contact the district representative at 432-426-3900 for additional boundary information.


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:

SPD Name Local Code Rate Effective
Johnson County Emergency Services District No. 1 5126508 0.005000 10/01/21

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.


SPD Name Local Code Rate Effective
Johnson County Emergency Services District No. 1-A 5126517 0.010000 10/01/21

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.


SPD Name Local Code Rate Effective
Johnson County Emergency Services District No. 1-B 5126526 0.020000 07/01/24

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. The district excludes the city of Alvarado except for areas in the district annexed by the city of Alvarado on or after January 10, 2022. Sales in this unique area must be reported using the combined local code of 6126606. The district excluded the city of Keene except for areas in the district annexed by the city of Keene on or after August 11, 2022. Sales in this unique area must be reported using the combined local code of 6126606. The district excluded the city of Godley except for areas in the district annexed by the city of Godley on or after April 16, 2024. Sales in this unique area must be reported using the combined local code of 6126624. Please see information on Combined Area City Sales and Use Tax. Contact the district representative at 817-556-2212 for additional boundary information.


SPD Name Local Code Rate Effective
Kaufman County Assistance District No. 1 5129523 0.020000 04/01/19

The Kaufman County Assistance District No. 1 is located in the northwestern portion of Kaufman County. The unincorporated areas of Kaufman County in ZIP Code 75126 are partially located within the Kaufman County Assistance District No. 1. Contact the district representative at 469-376-4570 for additional boundary information.


SPD Name Local Code Rate Effective
Kaufman County Assistance District No. 3 5129541 0.020000 04/01/21

The Kaufman County Assistance District No. 3 is located in the southwestern portion of Kaufman County and partially overlaps the city of Cottonwood, which does not have a city sales tax. Some areas in Cottonwood in ZIP code 75158 are partially located within Kaufman County Assistance District No. 3. Contact the district representative at 214-729-8923 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:

SPD Name Local Code Rate Effective
Kaufman County Emergency Services District No. 3 5129596 0.020000 10/01/24

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.


SPD Name Local Code Rate Effective
Kaufman County Emergency Services District No. 3-A 5129603 0.005000 10/01/24

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.


SPD Name Local Code Rate Effective
Kaufman County Emergency Services District No. 4 5129569 0.017500 10/01/23

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.


SPD Name Local Code Rate Effective
Kaufman County Emergency Services District No. 6 5129550 0.020000 10/01/23

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.


SPD Name Local Code Rate Effective
Kaufman County Assistance District No. 7 5129578 0.020000 10/01/23

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.


SPD Name Local Code Rate Effective
Lake Travis Community Library District 5227560 0.002500 10/01/04

The Lake Travis Community Library District is located in the western portion of Travis County. The library district excludes the city of Bee Cave except for areas in the district annexed by the city of Bee Cave after August 14, 2007. Sales in this unique area must be reported using the combined area local code of 6227613. Please see information on Combined Area City Sales and Use Tax. The cities of Lakeway and Briarcliff are located entirely within the District. The Lake Travis Community Library District overlaps territory in the Travis County Emergency Services District Nos. 6-A and 8-A, which have special purpose district sales and use taxes. The unincorporated area of Travis County in ZIP Codes 78620, 78669, 78734, 78736 and 78738 are partially located in the Lake Travis Community Library District. Contact the district representative at 512-263-2885 for additional boundary information.


SPD Name Local Code Rate Effective
Las Damas Management District 5008501 0.015000 10/01/08

The Las Damas Management District is located in the north-central portion of Austin County, which has a county sales and use tax. The unincorporated area of Austin County in ZIP Code 77426 is partially located within the Las Damas Management District. Contact the district representative at 713-860-6432 for additional boundary information.


SPD Name Local Code Rate Effective
Lewisville Fire Control District 5061649 0.001250 04/01/12

The Lewisville Fire Control District has the same boundaries as the Lewisville extra-territorial jurisdiction, which includes the city of Lewisville. Contact the district representative at 972-219-3400 for additional boundary information.


SPD Name Local Code Rate Effective
Liberty County Emergency Services District No. 1 5146540 0.015000 10/01/21

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.


Liberty County Emergency Services District No. 2

The Liberty County Emergency Services District No.2 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:

SPD Name Local Code Rate Effective
Liberty County Emergency Services District No. 2 5146559 0.015000 04/01/24

The Liberty County Emergency Services District No. 2 is located in the east central portion of Liberty County, which has a county sales and use tax. The unincorporated areas of Liberty County in ZIP Codes 77533, 77535, 77538, 77564, and 77582 are partially located within the Liberty County Emergency Services District No. 2. Contact the district representative at 409-267-9386 for additional boundary information.


SPD Name Local Code Rate Effective
Liberty County Emergency Services District No. 2-A 5146568 0.005000 04/01/24

The Liberty County Emergency Services District No. 2-A has the same boundaries as the city of Daisetta. Contact the district representative at 409-267-9386 for additional boundary information.


SPD Name Local Code Rate Effective
Liberty County Emergency Services District No. 3 5146522 0.010000 10/01/19

The Liberty County Emergency Services District No. 3 is located in the southwestern portion of Liberty County, which has a county sales and use tax. The unincorporated areas of Liberty County in ZIP Code 77535 are partially located within the Liberty County Emergency Services District No. 7. Contact the district representative at 936-258-0937 for additional boundary information.


Liberty County Emergency Services District No. 7

The Liberty County Emergency Services District No. 7, located in the east-central portion of Liberty County, which has a county sales and use tax, voted to increase the district’s sales and use tax to one and one-half percent in the unincorporated portion of the district excluding any area within the city of Hardin. To administer the two sales tax rates, the two parts of the district are described below with the appropriate local code and tax rate:

SPD Name Local Code Rate Effective
Liberty County Emergency Services District No. 7 5146504 0.005000 10/01/16

The Liberty County Emergency Services District No. 7 is that portion of the original district that is located within the boundaries of the city of Hardin. Contact the district representative at 713-805-5181 for additional boundary information.


SPD Name Local Code Rate Effective
Liberty County Emergency Services District No. 7-A 5146531 0.015000 04/01/21

The Liberty County Emergency Services District No. 7-A includes the unincorporated areas of the district in ZIP Codes 77327, 77369, 77575, 77561 and 77564. Contact the district representative at 713-805-5181 for additional boundary information.


SPD Name Local Code Rate Effective
Liberty County Municipal Management District No. 1 5146513 0.015000 04/01/19

The Liberty County Municipal Development District No. 1 is located in the northwestern portion of Liberty County, which has a county sales and use tax. The unincorporated areas of Liberty County in ZIP Code 77327 are partially located in the Liberty County Municipal Management District No. 1. Contact the district representative at 713-651-0111 for additional boundary information.


SPD Name Local Code Rate Effective
Liberty Hill Public Library District 5246512 0.002500 07/01/03

The Liberty Hill Public Library District is located in the western portion of Williamson County. The Liberty Hill Public Library District has the same boundaries as the Liberty Hill Independent School District. The city of Liberty Hill is located entirely within the library district. The unincorporated areas of Williamson County in ZIP Codes 76527, 76550, 78605, 78608, 78611, 78615, 78626, 78627, 78628, 78630, 78641 and 78642 are partially located within the Liberty Hill Public Library District. Contact the district representative at 512-778-6400 for additional boundary information.



SPD Name Local Code Rate Effective
Limestone County Emergency Services District No. 1 5147512 0.020000 10/01/23

The Limestone County Emergency Services District No. 1 is located in the southeastern 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.


SPD Name Local Code Rate Effective
Limestone County Emergency Services District No. 2 5147503 0.020000 10/01/21

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.


SPD Name Local Code Rate Effective
Lower Kirby Pearland Management District 5101696 0.005000 01/01/13

The Lower Kirby Pearland Management District is located within the Harris County portion of the city of Pearland, which has a city sales and use tax. The boundaries of the district are not the same as the Harris County portion of the city of Pearland. Contact the district representative at 713-860-6432 for additional boundary information.


SPD Name Local Code Rate Effective
Marion County Assistance District 5155502 0.015000 07/01/22

The Marion County Assistance District has the same boundaries as Marion County, which has county sales and use tax. The district excludes the area within the city of Jefferson. Contact the district representative at 903-665-3261 for additional boundary information.


SPD Name Local Code Rate Effective
Medina County Emergency Services District No. 1 5163511 0.015000 04/01/16

The Medina County Emergency Services District No. 1 is located in the eastern portion of Medina County, which has a county sales and use tax. The district excludes, for sales tax purposes, any area in the cities of La Coste and Castroville except for areas in the district annexed by the city of Castroville after December 13, 2016. These annexations created the unique area known as the Castroville/Medina County Emergency Services District No. 1 Combined Area (6163619). Sales in this unique area must be reported using the combined area local code of 6163619. Please see information on Combined Area City Sales and Use Tax. The unincorporated areas of Medina County in ZIP Codes 78009, 78039, 78056 and 78066 are partially located within the Medina County Emergency Services District No. 1. Contact the district representative at 830-931-3358 for additional boundary information.



SPD Name Local Code Rate Effective
Medina County Emergency Services District No. 2 5163539 0.012500 10/01/23

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 Medina 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:

SPD Name Local Code Rate Effective
Medina County Emergency Services District No. 4 5163548 0.002500 10/01/23

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 areas 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.

SPD Name Local Code Rate Effective
Medina County Emergency Services District No. 4-A 5163566 0.001250 10/01/23

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:

SPD Name Local Code Rate Effective
Medina County Emergency Services District No. 5 5163557 0.012500 10/01/23

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.

SPD Name Local Code Rate Effective
Medina County Emergency Services District No. 5-A 5163575 0.008750 10/01/23

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.


SPD Name Local Code Rate Effective
Medina County Emergency Services District No. 6 5163520 0.015000 04/01/16

The Medina County Emergency Services District No. 6 is located in the central portion of Medina County, which has a county sales and use tax. The district excludes, for sales tax purposes, any area in the city of Hondo except for areas in the district annexed by the city of Hondo on or after November 13, 2017. These annexations created the unique area known as the Hondo/Medina County Emergency Services District No. 6 Combined Area (6163628). Sales in this unique area must be reported using the combined area local code of 6163628. Please see information on Combined Area City Sales and Use Tax. The unincorporated areas of Medina County in ZIP Codes 78003, 78016, 78056, 78057, 78850, 78861, 78883 and 78886 are partially located within the Medina County Emergency Services District No. 6. Contact the district representative at 830-931-3358 for additional boundary information.


SPD Name Local Code Rate Effective
Montgomery County Emergency Services District No. 1 5170610 0.020000 04/01/08

The area formerly known as the Montgomery County Emergency Services District No. 12-B became part of the Montgomery County Emergency Services District No. 1. The district boundaries for the imposition of sales and use tax excludes any area within the cities of Panorama Village or Willis except for areas in the district annexed by the city of Willis between December 16, 2008 and December 31, 2014. These annexations created the unique area known as the Willis/Montgomery County Emergency Services District No. 1 Combined Area (6170601). Sales in this unique area must be reported using the combined area local code of 6170601. Please see information on Combined Area City Sales and Use Tax. The unincorporated areas of Montgomery County in ZIP Codes 77301, 77303, 77304, 77306, 77318, 77327, 77328, 77378 and 77358 are partially located within the Montgomery County Emergency Services District No. 1. Contact the district representative at 936-856-5111 for additional boundary information.


SPD Name Local Code Rate Effective
Montgomery County Emergency Services District No. 1-A 5170790 0.005000 04/01/18

Montgomery County Emergency Services District No. 1-A is the portion of the original Montgomery County Emergency Services District No. 12 that coincides with the boundaries of the city of Cut and Shoot. Contact the district representative at 936-856-5111 for additional boundary information.


SPD Name Local Code Rate Effective
Montgomery County Emergency Services District No. 1-B 5170807 0.010000 04/01/18

Montgomery County Emergency Services District No. 1-B is the unincorporated area of the district formerly known as Montgomery County Emergency Services District No. 12-A. The district is located within the East Montgomery County Improvement District, which has a special purpose district sales tax. The unincorporated area of Montgomery County in ZIP Codes 77303, 77306 and 77328 are partially located within the Montgomery County Emergency Services District No. 1-B. Contact the district representative at 936-856-5111 for additional boundary information.


SPD Name Local Code Rate Effective
Montgomery County Emergency Services District No. 2 5170781 0.020000 10/01/16

Montgomery County Emergency Services District No. 2 is located in the northwestern portion of Montgomery County. The district excludes for sales and use tax purposes any area in the city of Conroe or the city of Montgomery except for areas in the district annexed by the city of Montgomery after February 13, 2018. These annexations created the unique area known as the Montgomery/Montgomery County Emergency Services District No.2 Combined Area (6170656). Sales in this unique area must be reported using the combined area local code of 6170656. Please see information on Combined Area City Sales and Use Tax. The unincorporated area of Montgomery County in ZIP Codes 77316, 77333, 77356 and 77873 are partially located within the Montgomery County Emergency Services District 2. Contact the district representative at 713-984-8222 for additional boundary information.


SPD Name Local Code Rate Effective
Montgomery County Emergency Services District No. 3 5170594 0.020000 10/01/06

The Montgomery County Emergency Services District No. 3 is located in the west-central portion of Montgomery County. The unincorporated areas of Montgomery County in ZIP Codes 77304, 77316 and 77356 are partially located within the Montgomery County Emergency Services District No. 3. Contact the district representative at 936-588-2222 for additional boundary information.


SPD Name Local Code Rate Effective
Montgomery County Emergency Services District No. 4 5170674 0.015000 10/01/09

The Montgomery County Emergency Services District No. 4 is located in the south-central portion of Montgomery County. The district does not include any area within the city of Shenandoah. The district partially overlaps territory in the portion of the Shenandoah Municipal Development District located in the city's extra-territorial jurisdiction, which has a special purpose district sales and use tax. The unincorporated areas of Montgomery County in ZIP Codes 77381, 77384 and 77385 are partially located within the Montgomery County Emergency Services District No. 4. Contact the district representative at 936-321-0999 for additional boundary information.


SPD Name Local Code Rate Effective
Montgomery County Emergency Services District No. 6 5170567 0.005000 01/01/05

The Montgomery County Emergency Services District No. 6 is located in the southeastern portion of Montgomery County. The district is located mostly within the East Montgomery County Improvement District A or within the overlapping area of the East Montgomery County Improvement District and East Montgomery County Improvement District Economic Development Zone No. 1. All of these districts have special purpose district sales and use taxes. The unincorporated areas of Montgomery County in ZIP Codes 77339, 77357 and 77365 are partially located within the Montgomery County Emergency Services District No. 6. Contact the district representative at 281-354-6666 for additional boundary information.


The Montgomery County Emergency Services District No. 7

The Montgomery County Emergency Services District No. 7, located in the southeastern portion of Montgomery County, excluding the portion of the district located in East Montgomery County Improvement District or the portion of the district in East Montgomery County Improvement District-A, which overlaps with East Montgomery County Improvement District Economic Development Zone No. 2, voted to increase the district’s sales and use tax to two percent in that portion of the district only. To administer the two sales tax rates, the two parts of the district are described below.

The district includes unincorporated areas of Montgomery County in ZIP Codes 77302, 77306, 77357 and 77365. Contact the district representative at 281-689-3112 for additional boundary information.

SPD Name Local Code Rate Effective
Montgomery County Emergency Services District No. 7 5170576 0.005000 01/01/05

The Montgomery County Emergency Services District No. 7 is that portion of the original district that is located within the East Montgomery County Improvement District or East Montgomery County Improvement District-A which overlaps with East Montgomery County Improvement District Economic Development Zone No. 2.

SPD Name Local Code Rate Effective
Montgomery County Emergency Services District No. 7-A 5170727 0.020000 10/01/12

The Montgomery County Emergency Services District No. 7-A is the unincorporated area in the northwestern portion of the original district and excludes all areas in the Montgomery County Emergency Services District No. 7.


SPD Name Local Code Rate Effective
Montgomery County Emergency Services District No. 8 5170718 0.010000 10/01/11

The Montgomery County Emergency Services District No. 8 is located in the south-central portion of Montgomery County. The district's boundaries for the imposition of sales and use tax exclude the city of Oak Ridge North. 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 the utility districts and the city. The district does not include any area within the Houston MTA. The unincorporated areas of Montgomery County in ZIP Codes 77302, 77365, 77357, 77380, 77385 and 77386 are partially located in the Montgomery County Emergency Services District No. 8. Contact the district representative at 713-984-8222 for additional boundary information.


SPD Name Local Code Rate Effective
Montgomery County Emergency Services District No. 9 5170585 0.020000 07/01/05

The Montgomery County Emergency Services District No. 9 is located in the east central portion of Montgomery County. The unincorporated area of Montgomery County in ZIP Codes 77301, 77302, 77306 and 77365 are partially located within the Montgomery County Emergency Services District No. 9. Effective October 1, 2015, the area formerly known as Montgomery County Emergency Services District No. 5 became part of this district due to consolidation. Contact the district representative at 936-231-3527 for additional boundary information.



SPD Name Local Code Rate Effective
Montgomery County Emergency Services District No. 10 5170745 0.010000 10/01/14

The Montgomery County Emergency Services District No. 10 is located in the southwest portion of Montgomery County. District boundaries exclude any area in the city of Magnolia and the Westwood Magnolia Parkway Improvement District. The city of Stagecoach, which has a city sales and use tax, is located within the district. The unincorporated areas of Montgomery County in ZIP Codes 77316, 77354, 77355, 77362, 77384 and 77447 are partially located within the Montgomery County Emergency Services District No. 10. Contact the district representative at 713-984-8222 for additional boundary information.


The Montgomery County Emergency Services District No. 14, located in the southern portion of Montgomery County, voted to increase the district’s sales and use tax to two percent in the unincorporated portion of the district excluding any area within the area known as The Woodlands Township, which imposes a special purpose district sales tax, and 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. 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 Rate Effective
Montgomery County Emergency Services District No. 14 5170772 0.010000 10/01/16

The Montgomery County Emergency Services District No. 14 is that portion of the original district that is located within the district that is also responsible for collecting and remitting sales and use tax to the city of Houston due to a strategic partnership agreement. The district does not include any area within the Houston MTA.


SPD Name Local Code Rate Effective
Montgomery County Emergency Services District No. 14-A 5170825 0.020000 10/01/19

The Montgomery County Emergency Services District No. 14-A is located in the southern portion of Montgomery County. The district boundaries exclude any area known as The Woodlands Township, which imposes a special purpose district sales tax, and 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. The district does not include any area within the Houston MTA. The unincorporated areas of Montgomery County in ZIP Codes 77380 and 77381 are partially located within the Montgomery County Emergency Services District No. 14-A. Contact the district representative at 713-984-8222 for additional boundary information.


SPD Name Local Code Rate Effective
NASA Area Management District 5101641 0.002500 01/01/08

The NASA Area Management District is located entirely within the city of Nassau Bay, which has a city sales and use tax. The boundaries of the district are not the same as the city of Nassau Bay. Contact the district representative at 281-333-4211 for additional boundary information.


SPD Name Local Code Rate Effective
North Hays County Emergency Services District No. 1 5105610 0.005000 10/01/18

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 Rate Effective
Nueces County Emergency Services District No. 4 5178514 0.015000 04/01/22

The Nueces County Emergency Services District No. 4 is located in the northwestern portion of Nueces County. The district is located entirely within the Corpus Christi MTA, which has a transit sales and use tax. The unincorporated areas of Nueces County in ZIP Codes 78339, 78380 and 78383 are partially located within the Nueces County Emergency Services District No. 4. Contact the district representative at 361-387-4066 for additional boundary information.


SPD Name Local Code Rate Effective
Old Town Spring Improvement District 5101543 0.010000 04/01/02

The Old Town Spring Improvement District is located in northern Harris County. The district is located entirely within the Houston MTA, which has a transit sales and use tax, but does not include any area within the city of Houston. ZIP Code 77373 is partially located within the Old Town Spring Improvement District. Contact the district representative at 281-288-8177 for additional boundary information.


SPD Name Local Code Rate Effective
Orange County Emergency Services District No. 3 5181500 0.015000 10/01/09

The Orange County Emergency Services District No. 3 is located in the northeast portion of Orange County, which has a county sales and use tax. The unincorporated area of Orange County in ZIP Code 77632 is partially located within the Orange County Emergency Services District No. 3. Contact the district representative at 409-746-9640 for additional boundary information.


SPD Name Local Code Rate Effective
Palo Pinto County Emergency Services District No. 1 5182518 0.005000 04/01/18

The Palo Pinto County Emergency Services District No. 1 is the portion of the district located in the city of Mingus which has a city sales and use tax. Contact the district representative at 940-659-1267 for additional boundary information.


SPD Name Local Code Rate Effective
Palo Pinto County Emergency Services District No. 1-A 5182527 0.015000 04/01/18

The Palo Pinto County Emergency Services District No. 1-A is the unincorporated portion of Palo Pinto County excluding the portion of the county in Palo Pinto County Emergency Services District No. 2, located in the southeast portion of the county. The district excludes, for sales tax purposes, the cities of Mineral Wells, Gordon, Graford and Strawn. Contact the district representative at 940-659-1267 for additional boundary information.


SPD Name Local Code Rate Effective
Palo Pinto County Emergency Services District No. 2 5182509 0.015000 04/01/16

The Palo Pinto County Emergency Services District No. 2 is located in the southeastern portion of Palo Pinto County, which has a county sales and use tax. The unincorporated area of Palo Pinto County in ZIP Codes 76066, 76067, 76453, 76462, 76472 and 76484 are partially located within the Palo Pinto County Emergency Services District No. 2. Contact the district representative at 903-826-3478 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.

SPD Name Local Code Rate Effective
Parker County Emergency Services District No. 1 5184534 0.005000 10/01/21

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.


SPD Name Local Code Rate Effective
Parker County Emergency Services District No. 1-A 5184552 0.015000 07/01/24

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, Willow Park and Springtown except for areas in the district annexed by the city of Springtown after May 27, 2021. These annexations created the unique area known as the Springtown/Parker County Emergency Services District No. 1-A Combined Area (6184623). Sales in this unique area must be reported using the combined area local code of 6184623. Please see information on Combined Area City Sales and Use Tax. 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.


SPD Name Local Code Rate Effective
Parker County Emergency Services District No. 8 5184543 0.015000 07/01/19

The Parker County Emergency Services District No. 8 is located in the northwestern and north-central portions of Parker County, which has a county sales and use tax. The unincorporated areas of Parker County in ZIP Codes 76067, 76082, 76085, 76486, 76487 and 76490 are partially located within the district. Contact the district representative at 817-694-3309 for additional boundary information.


SPD Name Local Code Rate Effective
Pattison Municipal Development District 5237531 0.005000 04/01/24

The Pattison Municipal Development District has the same boundaries as the unincorporated extraterritorial jurisdiction of the city of Pattison. The district is entirely located in the Waller-Harris Emergency Services District No. 200, which has a special purpose district sales and use tax. Contact the district representative at 281-934-3715 for additional boundary information.


SPD Name Local Code Rate Effective
Pearland Municipal Management District No. 1 5101650 0.005000 04/01/08

The Pearland Municipal Management District No. 1 is located within the Harris County portion of the city of Pearland, which has a city sales and use tax. The boundaries of the district are not the same as the Harris County portion of the city of Pearland. Contact the district representative at 713-860-6432 for additional boundary information.


SPD Name Local Code Rate Effective
Pilot Point Municipal Development District 5061729 0.005000 10/01/21

The Pilot Point Municipal Development District boundaries include the city of Pilot Point and extra-territorial jurisdiction area in Denton and Grayson Counties. The district excludes any portion of the city or its extra-territorial jurisdiction in Cooke County. The unincorporated areas of Denton and Grayson counties in ZIP Code 76258 are partially located in the Pilot Point Municipal Development District. Contact the district representative at 940-686-2165 for additional boundary information.


SPD Name Local Code Rate Effective
Port O’Connor Improvement District 5029515 0.015000 10/01/14

The Port O’Connor Improvement District is located in the eastern portion of Calhoun County, which has a county sales and use tax, on the coast of the Gulf of Mexico. The unincorporated areas of Calhoun County in ZIP Code 77982 are partially located in the Port O’Connor Improvement District. Contact the district representative at 361-983-2652 for additional boundary information.


SPD Name Local Code Rate Effective
Potter County Assistance District No. 1 5188503 0.020000 07/01/24

Potter County Assistance District No. 1 has the same boundaries as Potter County. The district excludes any area within the city of Amarillo except for areas in the district annexed by the city after January 9, 2024. These annexations created the unique area known as the Amarillo/Potter County Assistance District No. 1 Combined Area (6188601). Sales in this unique area must be reported using the combined area local codes of 6188601. Please see information on Combined Area City Sales and Use Tax. Contact the district representative at 806-379-2250 for additional boundary information.


SPD Name Local Code Rate Effective
Randall County Assistance District No. 1 5191508 0.005000 04/01/12

The Randall County Assistance District No. 1 has the same boundaries as Randall County. The district excludes any area within the cities of Amarillo, Canyon and Happy except for areas in the district annexed by the cities of Amarillo and Canyon after October 1, 2012. These annexations created the unique areas known as the Amarillo/Randall County Assistance District No. 1 Combined Area (6191606) and the Canyon/Randall County Assistance District No. 1 Combined Area (6191615). Sales in these unique areas must be reported using their combined area local codes of 6191606 and 6191615 respectively. Please see information on Combined Area City Sales and Use Tax. Contact the district representative at 806-468-5500 for additional boundary information.


SPD Name Local Code Rate Effective
Reeves County Assistance District No. 1 5195513 0.015000 01/01/20

The boundaries of the Reeves County Assistance District No. 1 are the same boundaries as Reeves County, which has a county-wide hospital district that imposes a special purpose district sales and use tax. The district excludes the cities of Toyah, Balmorhea, and Pecos except for areas in the district annexed by the city of Pecos after September 25, 2020. Sales in this unique area must be reported using the combined area local code of 6195602. Please see information on Combined Area City Sales and Use Tax. Contact the district representative at 432-445-5467 for additional boundary information.


SPD Name Local Code Rate Effective
Rice Hospital District 5045506 0.005000 10/01/97

The Rice Hospital District is located in Colorado County, which has a county sales and use tax. The city of Eagle Lake is located entirely within the Rice Hospital District. The unincorporated areas known as Altair, Garwood, Matthews, Nada and Sheridan are located within the Rice Hospital District. The unincorporated areas of Colorado County in ZIP Codes 77412, 77434, 77442, 77460 and 77475 are partially located within the Rice Hospital District. Contact the district representative at 979-234-5571 for additional boundary information.


SPD Name Local Code Rate Effective
Robertson County Emergency Services District 5198501 0.020000 10/01/23

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.


SPD Name Local Code Rate Effective
Rockdale Municipal Development District 5166527 0.005000 10/01/10

The Rockdale Municipal Development District is located in the south central portion of Milam County, which has a county sales and use tax. The district has the same boundaries as the Rockdale extra-territorial jurisdiction, which includes the city of Rockdale. The district is partially located in ZIP Code 76567. Contact the district representative at 512-446-2511 for additional boundary information.


SPD Name Local Code Rate Effective
Rockwall County Public Safety and Fire Assistance District 5199500 0.005000 10/01/05

The Rockwall County Public Safety and Fire Assistance District is located in Rockwall County. The district includes the city of Mobile City, which has a city sales and use tax, and the unincorporated areas in Rockwall County. The district excludes the city of Fate except for areas in the district annexed by the city of Fate on or after September 21, 2015. Sales in this unique area must be reported by using the combined area local code of 6199635. The district excludes the city of Heath except for areas in the district annexed by the city of Heath on or after January 1, 2015. Sales in this unique area must be reported by using the combined area local code of 6199608. The district excludes the city of McLendon-Chisholm except for areas in the district annexed by the city of McLendon-Chisholm after April 19, 2023. Sales in this unique area must be reported by using the combined area local code of 6199644. The district excludes the city of Rockwall except for areas in the district annexed by the city of Rockwall on or after January 1, 2015. Sales in this unique area must be reported by using the combined area local code of 6199519. The district excludes the city of Royse City except for areas in the district annexed by the city of Royse City on or after January 1, 2015. Sales in this unique area must be reported by using the combined area local code of 6199626. Please see information on Combined Area City Sales and Use Tax. Contact the district representative at 972-882-2886 for additional boundary information.


Rusk County Emergency Services District No. 1

The Rusk 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:

SPD Name Local Code Rate Effective
Rusk County Emergency Services District No. 1 5201524 0.020000 04/01/24

The Rusk County Emergency Services District No. 1 is located in the central and southern portions of Rusk County. The district excludes, for sales tax purposes, the city of Mount Enterprise. The unincorporated areas of Rusk County in ZIP Codes 75603, 75631, 75652, 75654, 75658, 75662, 75667, 75680, 75681, 75682, 75684, 75687, 76591, and 75784 are partially located in Rusk County Emergency Services District No. 1. Contact the district representative at 903-646-5917 additional boundary information.


SPD Name Local Code Rate Effective
Rusk County Emergency Services District No. 1-A 5201533 0.010000 04/01/24

The Rusk County Emergency Services District No. 1-A is the portion of the district located in the Rusk County portions of the cities of Easton and Reklaw. Contact the district representative at 903-646-5917 additional boundary information.



SPD Name Local Code Rate Effective
Rusk County Emergency Services District No. 1-B 5201542 0.005000 04/01/24

The Rusk County Emergency Services District No. 1-B is the portion of the district located in the Rusk County portion of the city of Tatum. Contact the district representative at 903-646-5917 additional boundary information.


SPD Name Local Code Rate Effective
Salado Public Library District 5014503 0.005000 10/01/98

The Salado Public Library District is located in the southern portion of Bell County, which has a county sales and use tax. The Salado Public Library District has the same boundaries as the Salado Independent School District. The city of Salado is located entirely within the library district but excludes the city of Belton except for areas in the district annexed by the city of Belton after October 1, 1998. Sales in this unique area must be reported by using the combined area local code of 6014601. Please see information on Combined Area City Sales and Use Tax. The unincorporated areas of Bell County in ZIP Codes 76513 and 76571 are partially located within the Salado Public Library District. Contact the district representative at 254-947-9191 for additional boundary information.


SPD Name Local Code Rate Effective
San Jacinto County Emergency Services District 5204503 0.005000 10/01/10

The San Jacinto County Emergency Services District has the same boundaries as San Jacinto County which has a county sales and use tax. The district excludes any area within the cities of Coldspring and Shepherd, and the Waterwood Municipal Utility District No. 1 located in the northern portion of San Jacinto County. Contact the district representative at 713-984-8222 for additional boundary information.


SPD Name Local Code Rate Effective
Smith County Emergency Services District No. 1 5212530 0.015000 10/01/23

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 Hideaway entirely and excludes the city of Lindale except for the district annexed by the city of Lindale on or after October 17, 2023. Sales in this unique area must be reported using the combined area local code of 6212610. Please see information on Combined Area City Sales and Use Tax. 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.


SPD Name Local Code Rate Effective
Smith County Emergency Services District No. 2 5212503 0.015000 04/01/20

Smith County Emergency Services District No. 2 includes the unincorporated areas of the district in ZIP Codes 75140, 75647, 75662, 75684, 75702, 75703, 75704, 75705, 75706, 75708, 75709, 75710, 75711, 75750, 75757, 75762, 75771, 75773, 75789, 75790, 75791, and 75792. The district excludes, for sales tax purposes, the cities of Arp, Bullard and Troup except for areas in the district annexed by the city of Bullard on or after June 8, 2021. Sales in this unique area must be reported using the combined area local code of 6212601. Please see information on Combined Area City Sales and Use Tax. The district boundaries do not include the cities of Lindale, Tyler, Whitehouse or Overton. Contact the district representative at 903-617-6578 for additional boundary information.


SPD Name Local Code Rate Effective
Smith County Emergency Services District No. 2-A 5212512 0.005000 04/01/20

The Smith County Emergency Services District No. 2-A is the portion of the district located in the cities of New Chapel Hill and Noonday. Contact the district representative at 903-617-6578 for additional boundary information.


SPD Name Local Code Rate Effective
Smith County Emergency Services District No. 2-B 5212521 0.002500 04/01/20

The Smith County Emergency Services District No. 2-B is the portion of the district located in the city of Winona. Contact the district representative at 903-617-6578 for additional boundary information.


SPD Name Local Code Rate Effective
Somervell County Assistance District 5213511 0.020000 10/01/24

The Somervell County Assistance District has the same boundaries as Somervell County excluding the area within the city of Glen Rose except for areas annexed by the city of Glen Rose on or after January 10, 2023. Sales in this unique area must be reported using the combined area local code of 6213600. Please see information on Combined Area City Sales and Use Tax. Contact the district representative at 254-897-2322 for additional boundary information.


SPD Name Local Code Rate Effective
Staples Municipal Development District 5094506 0.005000 01/01/13

The Staples Municipal Development District is located entirely in Guadalupe County. The boundaries of the district are the same as the boundaries for the extra-territorial jurisdiction (ETJ) area for the city of Staples, excluding any area of the ETJ that falls inside Caldwell County. The city of Staples, located entirely in Guadalupe County, is entirely inside the district. The district is partially located in ZIP Codes 78670, 78655 and 78638. Contact the district representative at 512-357-9981 for additional boundary information.


SPD Name Local Code Rate Effective
SW Leon County Emergency Services District No. 2 5145015 0.015000 04/01/23

The Southwest Leon County Emergency Services District No. 2 is located in the southwest portion of Leon County, which has a county sales and use tax. The unincorporated areas of Leon County in ZIP Codes 77871, 77855 and 77865 are partially located within the Southwest Leon County Emergency Services District No. 2. Contact the district representative at 512-789-8745 for additional boundary information.


SPD Name Local Code Rate Effective
Tarrant County Emergency Services District No. 1 5220763 0.020000 04/01/24

The Tarrant County Emergency Services District No. 1 has the same boundaries as the unincorporated Tarrant County. The district excludes any incorporated areas. Contact the district representative at 817-838-4660 for additional boundary information.


SPD Name Local Code Rate Effective
The Woodlands Township 5170503 0.010000 10/01/94

The Woodlands Township is located within the unincorporated areas of Montgomery and Harris counties known as The Woodlands. The Woodlands Township Economic Development Zone, which has a special purpose district sales and use tax, is also located in a portion of the Woodlands Township. ZIP Codes 77354, 77375, 77380, 77381, 77382, 77384, 77385 and 77389 are partially located within The Woodlands Township. Contact the district representative at 281-210-3800 for additional boundary information.


SPD Name Local Code Rate Effective
The Woodlands Township Economic Development Zone 5170629 0.010000 04/01/08

The Woodlands Township Economic Development Zone is located entirely within The Woodlands Township, which has a special purpose district sales and use tax. The Woodlands Township Economic Development Zone boundaries are the same as the boundaries of The Woodlands Township, excluding the areas annexed by The Woodlands Township on July 28, 2010. ZIP Codes 77354, 77375, 77380, 77381, 77382, 77384, 77385 and 77389 are partially located within The Woodlands Township. Contact the district representative at 281-210-3800 for additional boundary information.


SPD Name Local Code Rate Effective
Timpson Public Library District 5210505 0.005000 07/01/03

The Timpson Public Library District is located in the northwestern portion of Shelby County. The Timpson Public Library District has the same boundaries as the Timpson Independent School District. The city of Timpson is located entirely within the library district. The unincorporated area of Shelby County in ZIP Code 75975 is partially located within the Timpson Public Library District. Contact the district representative at 936-254-3344 for additional boundary information.


SPD Name Local Code Rate Effective
Travis County Emergency Services District No. 1 5227739 0.010000 07/01/21

The Travis County Emergency Services District No. 1 is located in the western portion of Travis County. The district excludes, for sales tax purposes, the cities of Lago Vista, Point Venture and Jonestown except for areas in the district annexed by the city of Jonestown on or after May 12, 2022. Sales in this unique area must be reported using the combined area local code of 6227043. Please see information on Combined Area City Sales and Use Tax. The district is located entirely within the Austin MTA, which has a transit sales and use tax. The unincorporated areas of Travis County in ZIP Codes 78641, 78645 and 78654 are partially located in the Travis County Emergency Services District No. 1. Contact the district representative at 512-267-3586 for additional boundary information.


Travis County Emergency Services District No. 2

The Travis County Emergency Services District No. 2, located in the northeastern portion of Travis County, voted to increase the district’s sales and use tax to one percent in the unincorporated portion of the district, excluding the area within the Wells Branch Library District and the city of Pflugerville. 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 Rate Effective
Travis County Emergency Services District No. 2 5227524 0.005000 01/01/01

The Travis County Emergency Services District No. 2 is that portion of the original district which is located within the boundaries of the city of Pflugerville inside Travis County, except for a very small easterly portion within the Travis County Emergency Services District No. 12; and within the Wells Branch Library District and the overlapping portion of the Austin MTA, both of which have a sales and use tax. Contact the district representative at 512-251-2801 for additional boundary information.


SPD Name Local Code Rate Effective
Travis County Emergency Services District No. 2-A 5227695 0.010000 10/01/14

The Travis County Emergency Services District No. 2-A is the unincorporated area of the original district excluding the area within the Wells Branch Library District. The District also excludes the city of Pflugerville except for areas in the district annexed by the city after September 23, 2014. Sales in this unique area must be reported using the combined area local code of 6227695. Please see information on Combined Area City Sales and Use Tax.

The Travis County Emergency Services District No. 2-A is partially in the Austin MTA, which has a sales and use tax. The unincorporated areas of Travis County in ZIP Codes 78615, 78634, 78653, 78660, 78664, 78691, 78728, 78753 and 78754 are partially located within the Travis County Emergency Services District No. 2-A. Contact the district representative at 512-251-2801 for additional boundary information.


Travis County Emergency Services District No. 3

SPD Name Local Code Rate Effective
Travis County Emergency Services District No. 3 5227551 0.020000 07/01/04

The Travis County Emergency Services District No. 3 is located in the southwestern portion of Travis County. The Travis County Emergency Services District No. 3 does not include any area in the city of Austin or the Austin MTA or in the cities of Austin or Bee Cave except for areas in the district annexed by the city of Bee Cave after December 13, 2016. These annexations created unique city areas known as the Bee Cave/Travis County Emergency Services District No. 3 Combined Area (6227034). Sales in these unique areas must be reported using the combined area local code of 6227034. Please see information on Combined Area City Sales and Use Tax. The unincorporated areas of Travis County in ZIP Codes 78735, 78736, 78737, 78738, 78745 and 78749 are partially located within the Travis County Emergency Services District No. 3. Contact the district representative at 512-288-5534 for additional boundary information.


Travis County Emergency Services District No. 4

The Travis County Emergency Services District No. 4, located in various portions of east, northeast and northwest Travis County that do not adjoin and exclude any area in the city of Austin. The voters of the district voted to increase the district's sales and use tax to two percent in some portions of the district only, creating two sales tax rates in the 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 Rate Effective
Travis County Emergency Services District No. 4 5227533 0.010000 10/01/01

The Travis County Emergency Services District No. 4 coincides with the boundaries of the original district that is in the Austin MTA and is located in various portions of northwestern Travis County. The district does not include any area in the city of Austin. The Unincorporated areas of Travis County in ZIP Codes 78726, 78727, 78728, 78729, 78730, 78750 and 78759 are partially located within Travis County Emergency Services District No. 4. Contact the district representative at 512-836-7566 for additional boundary information.


SPD Name Local Code Rate Effective
Travis County Emergency Services District No. 4-A 5227686 0.020000 04/01/14

The Travis County Emergency Services District No. 4-A is the unincorporated area of the original district, that is located in the various portions of northeast and northeastern Travis County outside of the Austin MTA. The unincorporated areas of Travis County in ZIP Codes 78653, 78724, 78725, 78727, and 78754 are partially located within the Travis County Emergency Services District No. 4-A. Contact the district representative at 512-836-7566 for additional boundary information.


Travis County Emergency Services District No. 5

The Travis County Emergency Services District No. 5, excluding the city of San Leanna, voted to increase the district's sales and use tax to two percent in that portion of the district only. 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 Rate Effective
Travis County Emergency Services District No. 5 5227597 0.010000 07/01/08

The Travis County Emergency Services District No. 5 is that portion of the original district that coincides with the boundaries of the city of San Leanna, which is within the Austin MTA that imposes a local sales and use tax.

SPD Name Local Code Rate Effective
Travis County Emergency Services District No. 5-A 5227631 0.020000 04/01/11

The Travis County Emergency Services District No. 5-A is the unincorporated area of the original district, which is located in the southern portion of Travis County. The unincorporated areas of Travis County in ZIP Codes 78652, 78739, 78748 and 78749 are partially located within the Travis County Emergency Services District No.5-A. Contact the district representative at 512-247-8352 for additional boundary information


Travis County Emergency Services District No. 6

Travis County Emergency Services District No. 6, located in the southwestern portion of Travis County, excluding any area in the Austin MTA, Bee Cave, Lakeway or Village of the Hills, voted to increase the district's local sales tax rate to 1.75 percent. 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 Rate Effective
Travis County Emergency Services District No. 6 5227604 0.010000 04/01/09

The Travis County Emergency Services District No. 6 is located in the southwestern portion of Travis County which is east of Mansfield Dam and is in the Austin MTA and the city of Village of the Hills, which is located west of Mansfield Dam.

SPD Name Local Code Rate Effective
Travis County Emergency Services District No. 6-A 5227622 0.017500 10/01/10

The Travis County Emergency Services District 6-A is the mostly unincorporated area of the Travis County Emergency Services District No. 6. It is located in the southwestern portion of Travis County, west of Mansfield Dam. The portion of the district west of Mansfield Dam is overlapped by the Lake Travis Community Library District, which has a special purpose district sales and use tax, except in an area surrounding the city of Bee Cave. The district's boundaries for the imposition of sales and use tax exclude any area in the cities of Bee Cave, Lakeway or Village of the Hills except for areas in the district annexed by the cities of Bee Cave and Lakeway, after October 1, 2010. These annexations created unique city areas known as the Bee Cave/Travis County Emergency Services District No. 6-A Combined Area (6227640) and the Lakeway/Travis County Emergency Services District No. 6-A Combined Area (6227659). Sales in these unique areas must be reported using their combined area local codes of 6227640 and 6227659 respectively. Please see information on Combined Area City Sales and Use Tax. The unincorporated areas of Travis County in ZIP Codes 78620, 78669, 78730, 78734 and 78738 are partially located within the Travis County Emergency Services District No. 6-A. Contact the district representative at 512-266-2533 for additional boundary information.


Travis County Emergency Services District No. 8

The Travis County Emergency Services District No. 8, excluding the city of Briarcliff and the Lakeway/Travis County Emergency Services District No. 8 combined area (6227677), voted to increase the district sales and use tax to one and three fourths percent in that portion of the district only. 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 Rate Effective
Travis County Emergency Services District No. 8 5227588 0.007500 04/01/07

Travis County Emergency Services District No. 8 is that portion of the original district that coincides with the boundaries of the city of Briarcliff and the Lakeway/Travis County Emergency Services District No. 8 combined area, both in the Lake Travis Community Library District which imposes a special purpose district sales and use tax. Contact the District representative at 512-264-1476 for additional boundary information.

SPD Name Local Code Rate Effective
Travis County Emergency Services District No. 8-A 5227677 0.017500 10/01/13

The Travis County Emergency Services District No. 8-A is located in the southwestern portion of Travis County and excludes the cities of Austin and Briarcliff, and the Lakeway/Travis County Emergency Services District No. 8 combined area. Travis County Emergency Services District No. 8-A overlaps and contains most of the same territory as the Lake Travis Community Library District, which imposes a special purpose district sales and use tax. The unincorporated area of Travis County in ZIP Code 78669 is partially located within the Travis County Emergency Services District No. 8-A. Contact the District representative at 512-264-1476 for additional boundary information.


Travis County Emergency Services District No. 9

SPD Name Local Code Rate Effective
Travis County Emergency Services District No. 9 5227720 0.015000 10/01/17

The Travis County Emergency Services District No. 9 is located in the south central portion of Travis County. The Travis County Emergency Services District 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 excludes any area within the cities of Rollingwood or West Lake Hills. The unincorporated areas of Travis County in ZIP Codes 78733 and 78746 are partially located within the Travis County Emergency Services District No. 9. Contact the district representative at 512-539-3401 for additional boundary information.


Travis County Emergency Services District No. 10

SPD Name Local Code Rate Effective
Travis County Emergency Services District No. 10 5227702 0.015000 10/01/15

The Travis County Emergency Services District No. 10 is located in the south-central portion of Travis County. The district is located within the Westbank Community Library District, which imposes a special purpose district sales and use tax. The district does not include any area within the Austin MTA and the Austin/Westbank Community Library District Combined Area or the cities of Austin or Bee Cave areas in the district annexed by the city of Bee Cave after December 8, 2015. These annexations created unique city areas known as the Bee Cave/Travis County Emergency Services District No. 10 Combined Area (6227025). Sales in these unique areas must be reported using the combined area local code of 6227025. Please see information on Combined Area City Sales and Use Tax. The unincorporated areas of Travis County in ZIP Codes 78733 and 78746 are partially located in the Travis County Emergency Services District No. 10. Contact the district representative at 512-263-7390 for additional boundary information.


Travis County Emergency Services District No. 11

Travis County Emergency Services District No. 11, located in the southeastern portion of Travis County, excluding the cities of Creedmoor and Mustang Ridge, voted to increase the district sales and use tax to 1.50 percent in that portion of the district only. 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 Rate Effective
Travis County Emergency Services District No. 11 5227542 0.010000 04/01/04

Travis County Emergency Services District No. 11 is that portion of the original district that coincides with the boundaries of the cities of Creedmoor and Mustang Ridge.

SPD Name Local Code Rate Effective
Travis County Emergency Services District No. 11-A 5227613 0.015000 04/01/10

The Travis County Emergency Services District No. 11-A is the unincorporated area of the original district, which is located in the southeastern portion of Travis County. The East Travis Gateway Library District, which has a special purpose district sales tax, is located entirely within the district. The unincorporated areas of Travis County in ZIP Codes 78610, 78612, 78617, 78719, 78742, 78744 and 78747 are partially located in the Travis County Emergency Services District No. 11-A. Contact the district representative at 512-243-3477 for additional boundary information.


Travis County Emergency Services District No. 12

Travis County Emergency Services District No. 12, located in the northeastern portion of Travis County, excluding the cities of Manor, Pflugerville and Webberville and the Austin MTA, voted to increase the district's sales and use tax to two percent in that portion of the district only. 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 Rate Effective
Travis County Emergency Services District No. 12 5227640 0.005000 10/01/12

Travis County Emergency Services District No. 12 is that portion of the original district that coincides with the boundaries of a very small eastern portion of the city of Pflugerville that is located in the district. Contact the district representative at 512-272-4502 for additional boundary information.


SPD Name Local Code Rate Effective
Travis County Emergency Services District No. 12-A 5227659 0.020000 10/01/13

The Travis County Emergency Services District No. 12-A, located in the northeastern portion of Travis County, is the unincorporated area of the original district, which excludes any area in the city of Pflugerville or the Austin MTA. District boundaries exclude the city of Manor except for areas in the district annexed by the city on or after April 20, 2016. Sales in this unique area must be reported using the combined area local code of 6227007. Please see information on Combined Area City Sales and Use Tax. District boundaries exclude the city of Webberville except for areas in the district annexed by the city on or after March 9, 2022. Sales in unique area must be reported using the combined area local code of 6227052. Please see information on Combined Area City Sales and Use Tax. The unincorporated areas of Travis County in ZIP Codes 78621, 78653, 78660, 78724 and 78725 are partially located in the Travis County Emergency Services District No. 12-A. Contact the District representative at 512-272-4502 for additional boundary information.


SPD Name Local Code Rate Effective
Travis County Emergency Services District No. 13 5227748 0.020000 10/01/22

The Travis County Emergency Services District No. 13 is located in the eastern portion of Travis County. The unincorporated areas of Travis County in ZIP codes 78615, 78621 and 78653 are partially located in the Travis County Emergency Services District No. 13. Contact the district representative at 512-970-1909 for additional boundary information.


SPD Name Local Code Rate Effective
Travis County Emergency Services District No. 14 5227668 0.020000 10/01/13

The Travis County Emergency Services District No. 14 is located in the northern portion of Travis County. The district voted to withdraw from the Austin MTA effective June 30, 2017. The district does not include any area within the cities of Austin, Jonestown, Volente, Cedar Park or Leander. Unincorporated areas of Travis County in ZIP Codes 78613, 78641 and 78726 are partially located within the district. Contact the district representative at 512-258-1114 for additional boundary information.


SPD Name Local Code Rate Effective
Tyler County Emergency Services District No.2 5229504 0.015000 04/01/17

The Tyler County Emergency Services District No. 2 is located in the southeastern portion of Tyler County, which has a county sales and use tax. The unincorporated area of Tyler County in ZIP Codes 75979, 77624 and 77660 are partially located within Tyler County Emergency Services District No.2. Contact the district representative at 409-654-6700 for additional information.


SPD Name Local Code Rate Effective
Tyler County Emergency Services District No. 4 5229522 0.015000 10/01/23

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.


SPD Name Local Code Rate Effective
Tyler County Emergency Services District No.5 5229513 0.015000 10/01/22

The Tyler County Emergency Services District No. 5 is located in the eastern portion of Tyler County, which has a county sales and use tax. The unincorporated areas of Tyler County in ZIP codes 75938 and 75979 are partially located within Tyler County Emergency Services District No. 5. Contact the district representative at 409-489-3083 for additional boundary information.


SPD Name Local Code Rate Effective
Uvalde County Emergency Services District No. 2 5232518 0.010000 04/01/24

The Uvalde County Emergency Services District No. 2 is located in the northern portion of Uvalde County, which has a county sales and use tax. The district is located entirely within Uvalde County Health Services District, which has a special purpose district sales and use tax. The unincorporated areas of Uvalde County in ZIP Codes 78838, 78879, and 78881 are partially located within the Uvalde County Emergency Services District No. 2. Contact the district representative at 936-520-0585 for additional boundary information.


SPD Name Local Code Rate Effective
Walker County Emergency Services District No. 1 5236514 0.015000 04/01/18

The Walker County Emergency Services District No. 1 is located in the northeastern portion of Walker County, which has a county sales and use tax. The district excludes, for sales tax purposes, the city of Riverside. The unincorporated area of Walker County in ZIP Codes 75862, 77320, 77334, 77340 and 77367 are partially located in Walker County Emergency Services District No. 1. Contact the district representative at 936-293-0530 for additional boundary information.


SPD Name Local Code Rate Effective
Walker County Emergency Services District No. 2 5236505 0.015000 10/01/15

The Walker County Emergency Services District No. 2 is located in the southern portion of Walker County, which has a county sales and use tax. The district does not include any area within the city of Huntsville. The district excludes, for sales tax purposes any area in the city of New Waverly. The unincorporated areas of Walker County in ZIP Codes 77340 and 77358 are partially located within the Walker County Emergency Services District No. 2. Contact the district representative at 713-984-8222 for additional boundary information.


SPD Name Local Code Rate Effective
Waller-Harris Emergency Services District No. 200 5237513 0.010000 07/01/2024

The Waller-Harris Emergency Services District No. 200 is located in the northwestern portion of Harris County and all of Waller County excluding the cities of Brookshire, Pattison, Prairie View, Fulshear, Katy and the Katy Extra-Territorial Jurisdiction. The district excludes the city of Waller except for areas in the district annexed by the city of Waller on or after March 15, 2021. Sales in this unique area must be reported using the combined area local code of 6101605. The district excludes the city of Hempstead except for areas in the district annexed by the city of Hempstead on or after August 2, 2021. Sales in this unique area must be reported using the combined area local code 6237602. The district excludes the city of Prairie View except for areas in the district annexed by the city of Prairie View on or after February 9, 2022. Sales in this unique area must be reported using the combined area local code 6237611. The district excludes the city of Simonton except for areas in the district annexed by the city of Simonton for limited purposes which includes a strategic partnership agreement with the Waller County Municipal Utility District No. 2. Sales in this unique area must be reported using the combined area local code 6237620. Please see information on Combined Area City Sales and Use Tax. The portion of the district in Harris County overlaps portions of the Houston MTA, which has a transit sales and use tax. The unincorporated areas of Harris and Waller counties in ZIP codes 77355, 77363, 77418, 77423, 77445, 77446, 77447, 77466, 77473, 77474, 77484, 77493 and 77494 are partially located in the district. Contact the district representative at 713-984-8222 for additional boundary information.


SPD Name Local Code Rate Effective
Wells Branch Community Library District 5227515 0.005000 07/01/99

The Wells Branch Community Library District is located in the northern portion of Travis County. The portion of the Wells Branch Municipal Utility District in Travis County is located in the Wells Branch Community Library District. The Wells Branch Community Library District is located entirely within the Travis County Emergency Services District No. 2, which has a special purpose district sales and use tax. The Wells Branch Community Library District also includes a portion of the Austin MTA, but does not include any area within the city of Austin. The unincorporated area of Travis County in ZIP Code 78728 is partially located within the Wells Branch Community Library District. Contact the district representative at 512-989-3188 for additional boundary information.


SPD Name Local Code Rate Effective
Westbank Community Library District 5227506 0.005000 10/01/98

The Westbank Community Library District is located in the western portion of Travis County. It has the same boundaries as the Eanes Independent School District, except for areas of the Eanes ISD that were annexed by the city of Austin before October 1, 1998. The cities of Rollingwood and West Lake Hills are located entirely within the Westbank Community Library District. Areas within Eanes ISD that were annexed by the city of Austin after October 1, 1998, are still included within the Westbank Community Library District and must be reported using a special combined area local code of 6227604. Please see information on Combined Area City Sales and Use Tax. The unincorporated areas of Travis County in ZIP Codes 78733 and 78746 are partially located within the Westbank Community Library District. Contact the bookkeeper with the district at 512-314-3592 for additional boundary information.


SPD Name Local Code Rate Effective
Westside 211 Special Improvement District 5015708 0.015000 10/01/20

The Westside 211 Special Improvement District 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 any area within the city of San Antonio or the Bexar County Emergency Services District No. 2. The unincorporated areas of Bexar County in ZIP Codes 78245 and 78253 are partially located within the Westside 211 Special Improvement District. Contact the district representative at 210-349-6484 for additional boundary information.


SPD Name Local Code Rate Effective
Westwood Magnolia Parkway Improvement District 5170709 0.020000 04/01/11

The Westwood Magnolia Parkway Improvement District is located in the southern portion of Montgomery County. The unincorporated area of Montgomery County in ZIP Code 77354 is partially located within the Westwood Magnolia Parkway Improvement District. Contact the district representative at 281-500-5060 for additional boundary information.


SPD Name Local Code Rate Effective
Westwood Magnolia Parkway Improvement District A 5170816 0.010000 04/01/18

The Westwood Magnolia Parkway Improvement District A is located in the southern portion of Montgomery County. The district is located entirely within the Montgomery County Emergency Services District No. 10, which has a special purpose district sales and use tax, and includes all territory added to the district after the October 1, 2014, effective date of the Montgomery County Emergency Services District No. 10. The unincorporated area of Montgomery County in ZIP Code 77354 is partially located within the Westwood Magnolia Parkway Improvement District A. Contact the district representative at 832-390-2268 for additional boundary information.


SPD Name Local Code Rate Effective
Williamson County Emergency Services District No. 1 5246530 0.010000 04/01/12

The Williamson County Emergency Services District No. 1 is located in the south-central portion of Williamson County. The district does include some areas within the Austin MTA. The unincorporated areas of Williamson County in ZIP Codes 78717, 78729 and 78750 are partially located in the Williamson County Emergency Services District No. 1. Contact the district representative at 512-258-1038 for additional boundary information.


SPD Name Local Code Rate Effective
Williamson County Emergency Services District No. 3 5246576 0.020000 10/01/16

The Williamson County Emergency Services District No. 3 is located in the south-central portion of Williamson County. The district excludes the city of Hutto except for areas in the district annexed by the city on or after October 13, 2016. Sales in this unique area must be reported using the combined area local code of 6246610. Please see information on Combined Area City Sales and Use Tax. The unincorporated areas of Williamson County in ZIP Codes 78626, 78634 and 78665 are partially located within the Williamson County Emergency Services District No. 3. Contact the district representative at 512-759-2616 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.

SPD Name Local Code Rate Effective
Williamson County Emergency Services District No. 4 5246567 0.017500 04/01/16*

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 Liberty Hill Public Library District, which has a special purpose district sales and use tax. The district excludes, for sales tax purposes, the city of Liberty Hill except for areas in the district annexed by the city during the following dates and ordinances: between February 22, 2016, and December 9, 2019, excluding annexation ordinance #'s 17-O-73, 17-O-88, and 19-O-71, sales in this unique area must be reported using the combined area local code of 6246656; areas annexed by the city of Liberty Hill via annexation ordinance #'s 17-O-73, 17-O-88, and 19-O-71, sales in this area must be reported using the combined area local code of 6246665; areas in the district annexed by the city on or after June 23, 2021, sales in this area must be reported using the combined area local code of 6246674. Please see information on Combined Area City Sales and Use Tax. Contact the district representative at 512-515-5165 for additional boundary information. *Original rate of .010000 was increased effective 10/01/2021.


SPD Name Local Code Rate Effective
Williamson County Emergency Services District No. 4-A 5246601 0.020000 10/01/21

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.


SPD Name Local Code Rate Effective
Williamson County Emergency Services District No. 5 5246585 0.020000 04/01/17

The Williamson County Emergency Services District No.5 is located in the north-central portion of Williamson County. The district excludes the city of Jarrell except for areas in the district annexed by the city on or after May 23, 2017 and December 6, 2021; sales in this unique area must be reported using the combined area local code of 6246629, and on or after December 7, 2021, sales in this area must be reported using the combined area local code of 6246683. Please see information on Combined Area City Sales and Use Tax. The unincorporated areas of Williamson County in ZIP Codes 76511, 76527, 76537, 76573, 78626, 78633 and 78673 are partially located within the district. Contact the district representative at 512-746-2305 for additional boundary information.


The Williamson County Emergency Services District No. 6

The Williamson County Emergency Services District No. 6 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:

SPD Name Local Code Rate Effective
Williamson County Emergency Services District No. 6 5246638 0.020000 04/01/24

The Williamson County Emergency Services District No. 6 is located in the central portion of Williamson County. The unincorporated areas of Williamson County in ZIP Codes 76511, 76530, 78626, 78634, 78673, and 78674 are partially located within the Williamson County Emergency Services District No. 6. Contact the district representative at 512-869-0464 for additional boundary information.


SPD Name Local Code Rate Effective
Williamson County Emergency Services District No. 6-A 5246647 0.010000 04/01/24

The Williamson County Emergency Services District No. 6-A has the same boundaries as the city of Weir. Contact the district representative at 512-869-0464 for additional boundary information.


The Williamson County Emergency Services District No. 7

The Williamson County Emergency Services District No. 7, located in the northern portion of Williamson County, voted to increase the district’s sales and use tax to two percent in the unincorporated portion of the district excluding any area within the city of Florence. To administer the two sales tax rates, the two parts of the district are described below with the appropriate local code and tax rate:

SPD Name Local Code Rate Effective
Williamson County Emergency Services District No. 7 5246521 0.002500 04/01/21

The Williamson County Emergency Services District No. 7 is that portion of the original district that is located within the boundaries of the city of Florence. The boundaries also include a portion of the original district annexed by the city of Georgetown for limited purposes which includes a strategic partnership with Northwest Williamson County Municipal Utility District No. 2; sales in this unique area must be reported using the combined area local code of 6246647. Please see information on Combined Area City Sales and Use Tax. Contact the district representative at 254-793-2591 for additional boundary information.


SPD Name Local Code Rate Effective
Williamson County Emergency Services District No. 7-A 5246594 0.020000 04/01/21

The Williamson County Emergency Services District No. 7-A is located in the northern portion of Williamson County. The district excludes the city of Florence. The unincorporated areas of Williamson County in ZIP codes 76527 and 78633 are partially located within Williamson County Emergency Services District 7-A. Contact the district representative at 254-793-2591 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:

SPD Name Local Code Rate Effective
Williamson County Emergency Services District No. 10 5246610 0.007500 10/01/23

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.

SPD Name Local Code Rate Effective
Williamson County Emergency Services District No. 10-A 5246629 0.020000 10/01/23

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.


SPD Name Local Code Rate Effective
Wilson County Emergency Services District No. 1 5247520 0.010000 04/01/20

The Wilson County Emergency Services District No. 1 is located in northern portion of Wilson County. The district excludes any area within the city of La Vernia. The district is entirely within the Wilson County Emergency Services District No. 3, which has a special purpose district sales and use tax. The unincorporated areas of Wilson County in ZIP Codes 78101, 78114, 78121, 78160 and 78161 are partially located in the Wilson County Emergency Services District No.1. Contact the district representative at 281-373-1291 for additional boundary information.


SPD Name Local Code Rate Effective
Wilson County Emergency Services District No. 2 5247511 0.020000 04/01/15

The Wilson County Emergency Services District No. 2 is located in the western portion of Wilson County. The unincorporated areas of Wilson County in ZIP codes 78101 and 78114 are partially located within the Wilson County Emergency Services District No. 2. Contact the district representative at 830-581-8243 for additional boundary information.


SPD Name Local Code Rate Effective
Wilson County Emergency Services District No. 3 5247539 0.010000 04/01/21

The Wilson County Emergency Services District No. 3 is located in the northern portion of Wilson County. The district excludes, for sales tax purposes, any area within the cities of La Vernia and Stockdale. The district partially overlaps Wilson County Emergency Services District No. 1, which has a special purpose district sales and use tax. The unincorporated areas of Wilson County in ZIP codes 78101, 78113, 78114, 78121, 78140, 78143, 78160 and 78161 are partially located in the Wilson County Emergency Services District No. 3. Contact the district representative at 830-996-3087 for additional boundary information.


SPD Name Local Code Rate Effective
Wilson County Emergency Services District No. 4 5247548 0.007500 04/01/24

The Wilson County Emergency Services District No. 4 is located in the southern portion of Wilson County. The district excludes, for sales tax purposes, the cities of Floresville and Poth. The unincorporated areas of Wilson County in ZIP Codes 78064, 78112, 78113, 78114, and 78147 are partially located in the Wilson County Emergency Services District No. 4. Contact the district representative at 830-393-3120 for additional boundary information.


SPD Name Local Code Rate Effective
Wimberley Village Library District 5105503 0.005000 04/01/00

The Wimberley Village Library District is located in the southwestern portion of Hays County, which has a county sales and use tax. The Wimberley Village Library District has the same boundaries as the Wimberley Independent School District, excluding any portion of the school district within Comal County. The portion of the city of Wimberley within the Wimberley Independent School District is located within the Wimberley Village Library District. The city of Woodcreek is located entirely within the Wimberley Village Library District. The unincorporated areas of Hays County in ZIP Codes 78619 and 78676 are partially located within the Wimberley Village Library District. Contact the district representative at 512-847-2188 for additional boundary information.


SPD Name Local Code Rate Effective
Winnie-Stowell Hospital District 5036525 0.007500 01/01/05

The Winnie-Stowell Hospital District is located in the eastern portion of Chambers County, which has a countywide special purpose district sales and use tax to provide revenue for health services in the county. The Winnie-Stowell Hospital District has the same boundaries as the Chambers County Emergency Services District No. 1 which also has a special purpose district sales and use tax. The unincorporated area of Chambers County in zip codes 77661 and 77665 are partially located within the Winnie-Stowell Hospital District. Contact the district representative at 409-267-3143 for additional boundary information.


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:

SPD Name Local Code Rate Effective
Wise County Emergency Services District No. 1 5249546 0.015000 10/01/24

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.


SPD Name Local Code Rate Effective
Wise County Emergency Services District No. 1-A 5249555 0.010000 10/01/24

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.


SPD Name Local Code Rate Effective
Wise County Emergency Services District No. 2 5249528 0.015000 10/01/23

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.


SPD Name Local Code Rate Effective
Wood Trace Municipal Management District 5170834 0.010000 10/01/20

The Wood Trace Management District is located in the southwest portion of Montgomery County. The district is located entirely within the Montgomery County Emergency Services District No 10, which imposes an SPD sales and use tax. The district excludes any cities and other SPDs. The unincorporated areas of Montgomery County in ZIP Codes 77354 and 77362 are partially located within Wood Trace Management District. Contact the district representative at 713-623-4531 for additional boundary information.

If you have questions about local sales and use tax rate information, please contact us by email at TaxAllocation@cpa.texas.gov.