New and Additional Tax Rate Changes Effective April 1, 2012
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 |
|---|---|---|---|
| Paducah (Cottle Co) | 2051017 | .017500 | .080000 |
The following cities have abolished additional city sales and use tax for Economic and Industrial Development:
| City/County Name | Local Code | Local Rate | Total Rate |
|---|---|---|---|
| Grandfalls (Ward Co) | 2238022 | .015000 | .077500 |
| Murphy (Collin Co) | 2043161 | .015000 | .082500 |
| Murphy Municipal Development District | 5043508 | .005000 |
The following cities have adopted city sales and use tax:
| City/County Name | Local Code | Local Rate | Total Rate |
|---|---|---|---|
| Ivanhoe | 2229041 | .002500 | .070000 |
| Tyler Co | 4229005 | .005000 | |
| Providence Village (Denton Co) | 2061355 | .010000 | .072500 |
The following cities have imposed additional city sales and use tax for Economic and Industrial Development and/or Municipal Street Maintenance and Repair:
| City/County Name | Local Code | Local Rate | Total Rate | Purpose |
|---|---|---|---|---|
| Ivanhoe | 2229041 | .002500 | .070000 | SMR |
| Tyler Co | 4229005 | .005000 | ||
| Lone Oak | 2116083 | .012500 | .080000 | SMR |
| Hunt Co | 4116001 | .005000 | ||
| Lowry Crossing (Collin Co) | 2043214 | .017500 | .080000 | IDC, SMR |
| Moody | 2161087 | .015000 | .082500 | IDC |
| McLennan Co | 4161005 | .005000 | ||
| Webberville (Travis Co) | 2227203 | .020000 | .082500 | SMR |
Purpose:
IDC - Economic and Industrial Development SMR - Municipal Street Maintenance and Repair
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 |
|---|---|---|
| East Aldine Management District Special Zone | 5101838 | .010000 |
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 purposes district sales tax. The special zone’s boundaries do not include any area within the Houston MTA or the Harris County Emergency Services District No. 10. ZIP Codes 77039, 77093 and 77396 are partially located in the East Aldine Management District Special Zone. Contact the district representative at 713-595-1209 for additional boundary information.
| SPD Name | Local Code | Local Rate |
|---|---|---|
| Fair Oaks Ranch Municipal Development District | 5015566 | .005000 |
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 | Local Rate |
|---|---|---|
| Fort Bend County Assistance District No. 1 | 5079514 | .010000 |
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 | Local Rate |
|---|---|---|
| Fort Bend County Assistance District No. 2 | 5079523 | .010000 |
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 | Local Rate |
|---|---|---|
| Fort Bend County Assistance District No. 4 | 5079532 | .010000 |
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 | Local Rate |
|---|---|---|
| Fort Bend County Assistance District No. 5 | 5079541 | .010000 |
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 | Local Rate |
|---|---|---|
| Lewisville Crime Control District | 5061630 | .001250 |
The boundaries of the Lewisville Crime Control District are the same as the boundaries for the city of Lewisville and the Lewisville Fire Control District.
| SPD Name | Local Code | Local Rate |
|---|---|---|
| Lewisville Fire Control District | 5061649 | .001250 |
The boundaries of the Lewisville Fire Control District are the same as the boundaries for the city of Lewisville and the Lewisville Crime Control District.
| SPD Name | Local Code | Local Rate |
|---|---|---|
| Murphy Municipal Development District | 5043508 | .005000 |
The Murphy Municipal Development District has the same boundaries as the city of Murphy.
| SPD Name | Local Code | Local Rate |
|---|---|---|
| Randall County Assistance District No. 1 | 5191508 | .005000 |
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.
| SPD Name | Local Code | Local Rate |
|---|---|---|
| Streetman Crime Control District | 5081501 | .002500 |
The boundaries of the Streetman Crime Control District are the same as the boundaries for the city of Streetman.
| SPD Name | Local Code | Local Rate |
|---|---|---|
| Williamson County Emergency Services District No. 1 | 5246530 | .010000 |
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.
If you have questions about Local Sales and Use Tax Rate information, please contact us by e-mail at tax.allocation@cpa.state.tx.us.