New and Additional Tax Rate Changes Effective October 1, 2011
City Sales and Use Tax
The following cities have abolished the additional city sales and use tax for the Municipal Street Maintenance and Repair:
| City/County Name | Local Code | Local Rate | Total Rate | |
|---|---|---|---|---|
| Freer (Duval Co) | 2066010 | .015000 | .080000 | |
| Duval County Emergency Services District 1 | 5066519 | .002500 | ||
| Riesel | 2161158 | .010000 | .077500 | |
| McLennan Co | 4161005 | .005000 | ||
| Talty (Kaufman Co) | 2129113 | .015000 | .077500 |
The following cities have imposed additional city sales and use tax for Economic and Industrial Development, Municipal Street Main-tenance and Repair, and/or Property Tax Relief:
| City/County Name | Local Code | Local Rate | Total Rate | Purpose |
|---|---|---|---|---|
| Andrews (Andrews Co) | 2002017 | .020000 | .082500 | IDC |
| Godley (Johnson Co) | 2126090 | .020000 | .082500 | PTR |
| Gregory (San Patricio Co) | 2205085 | .015000 | .082500 | IDC |
| Corpus Christi MTA | 3178998 | .005000 | ||
| Howardwick (Donley Co) | 2065039 | .012500 | .075000 | SMR |
| Naples | 2172020 | .015000 | .082500 | IDC |
| Morris Co | 4172002 | .005000 | ||
| Omaha | 2172048 | .015000 | .082500 | IDC |
| Morris Co | 4172002 | .005000 | ||
| Rio Hondo (Cameron Co) | 2031067 | .017500 | .082500 | IDC, SMR |
| Rio Hondo Municipal Development District | 5031502 | .002500 | ||
| Stratford (Sherman Co) | 2211014 | .017500 | .080000 | SMR |
| Timpson (Shelby Co) | 2210015 | .015000 | .082500 | IDC |
| Timpson Library District | 5210505 | .005000 | ||
| Wixon Valley | 2021032 | .015000 | .082500 | PTR |
| Brazos Co | 4021005 | .005000 |
Purpose:
IDC - Economic and Industrial Development
PTR - Property Tax Relief
SMR - Municipal Street Maintenance and Repair
Special Purpose District (SPD) Sales and Use Tax
Local sales and use tax has been increased in the following special purpose district (SPD):
| SPD Name | Local Code | Local Rate |
|---|---|---|
| Comal County Emergency Services District No. 4 | 5046550 | .010000 |
The following special purpose districts (SPDs) have imposed a local sales and use tax:
| SPD Name | Local Code | Local Rate | ||
|---|---|---|---|---|
| Deer Park Crime Control District | 5101810 | .002500 | ||
The boundaries of the Deer Park Crime Control District are the same as the boundaries for the city of Deer Park and the Deer Park Fire Control, Prevention and EMS District. |
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| SPD Name | Local Code | Local Rate | ||
|---|---|---|---|---|
| Deer Park Fire Control, Prevention and EMS District | 5101829 | .002500 | ||
The boundaries of the Deer Park Fire Control, Prevention and EMS District are the same as the boundaries for the city of Deer Park and the Deer Park Crime Control District. |
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| SPD Name | Local Code | Local Rate | ||
|---|---|---|---|---|
| Harris County Emergency Services District No. 7 | 5101794 | .010000 | ||
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 area 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. |
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| SPD Name | Local Code | Local Rate | ||
|---|---|---|---|---|
| Harris County Emergency Services District No. 28 | 5101785 | .010000 | ||
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 Hous-ton 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. |
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| SPD Name | Local Code | Local Rate | ||
|---|---|---|---|---|
| Harris County Emergency Services District No. 46 | 5101776 | .010000 | ||
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 area 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 par-tially located in the Harris County Emergency Services District No. 46. Contact the district representative at (713) 984-8222 for additional boundary information. |
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| SPD Name | Local Code | Local Rate | ||
|---|---|---|---|---|
| La Porte Fire Control, Prevention and EMS District | 5101801 | .002500 | ||
The boundaries of the La Porte Fire Control, Prevention and EMS District are the same as the boundaries for the city of La Porte. |
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| SPD Name | Local Code | Local Rate | ||
|---|---|---|---|---|
| Montgomery County Emergency Services District No. 8 | 5170718 | .010000 | ||
The Montgomery County Emergency Services District No. 8 is located in the south-central portion of Montgomery County. The dis-trict’s boundaries for the imposition of sales and use tax exclude the city of Oak Ridge North. The unincorporated areas of Montgom-ery 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. |
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| SPD Name | Local Code | Local Rate | ||
|---|---|---|---|---|
| Oak Point Municipal Development District | 5061621 | .002500 | ||
The Oak Point Municipal Development District has the same boundaries as the Oak Point extra-territorial jurisdiction, which includes the city of Oak Point. Contact the district representative at (972) 294-2312 for additional boundary information. |
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| SPD Name | Local Code | Local Rate | ||
|---|---|---|---|---|
| Rio Hondo Municipal Development District | 5031502 | .002500 | ||
The Rio Hondo Municipal Development District has the same boundaries as the city of Rio Hondo. |
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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.