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New and Additional Tax Rate Changes
Effective April 1, 2014

City Sales and Use Tax

The following city has abolished the additional city sales and use tax for the Municipal Street Maintenance and Repair:

City/County Name Local Code Local Rate Total Rate
Malone 2109037 .010000 .082500
    Hill Co 4109000 .005000  
    Malone Municipal Development District 5109509 .005000  
Palmview (Hidalgo Co) 2108163 .010000 .082500
    Palmview Crime Control and Prevention District 5108528 .005000  
    Palmview Municipal Development District 5108546 .005000  


The following city has adopted city sales and use tax:

City/County Name Local Code Local Rate Total Rate
Coupland (Williamson Co) 2246120 .012500 .075000


The following cities have imposed additional city sales and use tax for the purpose listed below.

City/County Name Local Code Local Rate Total Rate Purpose
Coupland (Williamson Co) 2246120 .012500 .075000 SMR
Josephine (Collin Co) 2043107 .015000 .077500 IDC
Kosse (Limestone Co) 2147059 .017500 .080000 IDC, SMR


Purpose:

SMR - Municipal Street Maintenance and Repair            IDC - Economic and Industrial Development



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
Burnet County Emergency Services District No. 8 5027526 .020000

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 Local Rate
Fort Bend County Assistance District No. 6 5079550 .010000

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 Local Rate
Fort Bend County Improvement District No. 24 5079569 .010000

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 Local Rate
Galveston County Emergency Services District No. 2 5084517 .020000

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 areas 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 Local Rate
Hays County Emergency Services District No. 5 5105585 .005000

The Hays County Emergency Services District No. 5 is located in the east central portion of Hays County, which has a county sales tax. District boundaries for sales tax purposes exclude any area within the city of Kyle. A portion of the city of Mountain City is located within the district. The unincorporated areas of Hays County in ZIP Codes 78610, 78640 and 78666 are partially in Hays County Emergency Services District No. 5. Contact the district representative at 512-268-3131 for additional boundary information.


    SPD Name Local Code Local Rate
Leon Valley Crime Control and Prevention District 5015575 .001250

The boundaries of the Leon Valley Crime Control and Prevention District are the same as the boundaries for the city of Leon Valley.


    SPD Name Local Code Local Rate
Malone Municipal Development District 5109509 .005000

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


    SPD Name Local Code Local Rate
Palmview Municipal Development District 5108546 .005000

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


    SPD Name Local Code Local Rate
Travis County Emergency Services District No. 4    

The Travis County Emergency Services District No. 4, located in various portions of northeast and northwest Travis County that do not adjoin and exclude any area in 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 Local Rate
Travis County Emergency Services District No. 4 5227533 .010000

The Travis County Emergency Services District No. 4 is that portion of the original district that is within the Austin MTA, but does not include any area within the city of Austin.


    SPD Name Local Code Local Rate
Travis County Emergency Services District No. 4-A 5227686 .020000

The Travis County Emergency Services District No. 4-A is the unincorporated area of the original district, which is located in various portions of northeast and northwest Travis County outside of the Austin MTA. The unincorporated areas of Travis County in ZIP Codes 78724, 78725, 78726, 78727, 78728, 78729, 78753, 78754 and 78759 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.


If you have questions about Local Sales and Use Tax Rate information, please contact us by email at tax.allocation@cpa.state.tx.us.

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