New and Additional Tax Rate Changes Effective October 1, 2012
City Sales and Use Tax
The following cities have imposed additional city sales and use tax for Municipal Street Maintenance and Repair and/or Property Tax Relief:
| City/County Name | Local Code | Local Rate | Total Rate | Purpose |
|---|---|---|---|---|
| Cresson | 2111042 | .012500 | .080000 | SMR |
| Hood Co | 4111006 | .005000 | ||
| Cresson (Johnson Co) | 2111042 | .012500 | .075000 | SMR |
| Cresson | 2111042 | .012500 | .080000 | SMR |
| Parker Co | 4184008 | .005000 | ||
| Crystal City (Zavala Co) | 2254012 | .020000 | .082500 | SMR |
| Lucas (Collin Co) | 2043143 | .015000 | .077500 | PTR, SMR |
| McLendon Chisholm (Rockwall Co) | 2199065 | .015000 | .082500 | PTR |
| Rockwall County Assistance District | 5199500 | .005000 | ||
| Panhandle (Carson Co) | 2033010 | .017500 | .080000 | SMR |
| Providence Village (Denton Co) | 2061355 | .015000 | .077500 | PTR |
Purpose:
SMR - Municipal Street Maintenance and Repair
PTR - Property Tax Relief
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. 17 | 5101847 | .010000 | ||
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. |
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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 | Local Rate | ||
|---|---|---|---|---|
| Montgomery County Emergency Services District No. 7 | 5170576 | .005000 | ||
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. |
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| SPD Name | Local Code | Local Rate | ||
|---|---|---|---|---|
| Montgomery County Emergency Services District No. 7-A | 5170727 | .020000 | ||
The Montgomery County Emergency Services District No. 7-A is the unincorporated area in the northwestern portion of the original district and excludes all area in Montgomery County Emergency Services District No. 7. |
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| SPD Name | Local Code | Local Rate | ||
|---|---|---|---|---|
| Point Comfort Municipal Development District | 5029506 | .005000 | ||
The Point Comfort Municipal Development District has the same boundaries as the Point Comfort extraterritorial jurisdiction, which includes the city of Point Comfort. Contact the district representative at 361-987-2661 for additional boundary information. |
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| SPD Name | Local Code | Local Rate | ||
|---|---|---|---|---|
| Travis County Emergency Services District No. 12 | 5227640 | .005000 | ||
The Travis County Emergency Services District No. 12 is located in the northeastern portion of Travis County. The district excludes any area in the cities of Manor and Webberville and the Austin MTA. A very small easterly portion of the city of Pflugerville is located in the district. The unincorporated areas of Travis County in ZIP Codes 78621, 78653, 78660, 78724, 78725 and 78754 are partially located in the Travis County Emergency Services District No. 12. Contact the district representative at 512-272-4502 for additional boundary information. |
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If you have questions about Local Sales and Use Tax Rate information, please contact us by email at tax.allocation@cpa.state.tx.us.