New and Additional Tax Rate Changes Effective January 1, 2013
City Sales and Use Tax
The following cities have adopted city sales and use tax:
| City/County Name | Local Code | Local Rate | Total Rate |
|---|---|---|---|
| Staples | 2094105 | .010000 | .082500 |
| Guadalupe County | 4094007 | .005000 | |
| Staples Municipal Development District | 5094506 | .005000 |
Special Purpose District (SPD) Sales and Use Tax
The following special purpose districts (SPDs) have imposed a local sales and use tax:
| SPD Name | Local Code | Local Rate |
|---|---|---|
| Harris County Emergency Services District No. 15 | 5101856 | .010000 |
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 sales 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.
On March 13, 2012, the Board of Directors of the Spectrum Management District voted to change the name of the district to Lower Kirby Pearland Management District. There is no change in the local code or the local sales tax rate.
| SPD Name | Local Code | Local Rate |
|---|---|---|
| Lower Kirby Pearland Management District | 5101696 | .005000 |
The Lower Kirby Pearland Management district is located in the southern portion of Harris County. The district is partially located within 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. ZIP Code 77047 is partially located within the Lower Kirby Pearland Management district. Contact the district representative at 713-860-6432 for additional boundary information.
| SPD Name | Local Code | Local Rate |
|---|---|---|
| Paducah Municipal Development District | 5051507 | .002500 |
The Paducah Municipal Development District has the same boundaries as the city of Paducah. Contact the district representative at 806-492-3713 for additional boundary information.
| SPD Name | Local Code | Local Rate |
|---|---|---|
| Staples Municipal Development District | 5094506 | .005000 |
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.
If you have questions about Local Sales and Use Tax Rate information, please contact us by email at tax.allocation@cpa.state.tx.us.