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New and Additional Tax Rate Changes

Effective October 1, 2014


City Sales and Use Tax

The following cities have abolished the additional city sales and use tax for municipal street maintenance and repair:

City/County Name Local Code Local Rate Total Rate
Tatum (Panola Co) 2201034 .015000 .077500
Tatum (Rusk Co) 2201034 .015000 .077500
Trinidad (Henderson Co) 2107039 .015000 .077500

The following city has abolished the additional city sales and use tax for economic and industrial development:

City/County Name Local Code Local Rate Total Rate
Aubrey (Denton Co) 2061051 .015000 .082500
    Aubrey Municipal Development District 5061676 .005000  

The following city has adopted city sales and use tax:

City/County Name Local Code Local Rate Total Rate
Appleby (Nacogdoches Co) 2174055 .010000 .082500
    Nacogdoches Co Hospital District 5174509 .010000  

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
Annetta 2184099 .012500 .082500 SMR
    Parker Co 4184008 .005000    
    Annetta Crime Control and Prevention District 5184525 .002500    
Fayetteville 2075037 .015000 .082500 IDC
    Fayette Co 4075000 .005000    
Lakeport 2092072 .015000 .082500 IDC
    Gregg Co 4092009 .005000    
Rogers 2014059 .012500 .082500 SMR
    Bell Co 4014004 .005000    
    Rogers Municipal Development District 5014512 .002500    
Shavano Park (Bexar Co) 2015209 .012500 .082500 SMR
    San Antonio MTA 3015995 .005000    
    Shavano Park Crime Control and Prevention District 5015511 .002500    
Terrell Hills (Bexar Co) 2015076 .012500 .080000 SMR
    San Antonio MTA 3015995 .005000    

Purpose:
SMR - Municipal Street Maintenance and Repair
IDC – Economic and Industrial Development



Special Purpose District (SPD) Sales and Use Tax

Local sales tax has been abolished in the following special purpose district (SPD):

SPD Name Local Code  
Iowa Colony Crime Control and Prevention District 5020514  

Local sales tax has been reduced in the following special purpose district (SPD):

SPD Name Local Code Local Rate
Shavano Park Crime Control and Prevention District 5015511 .002500

The following special purpose districts (SPDs) have imposed a local sales and use tax:

SPD Name Local Code Local Rate
Annetta Crime Control and Prevention District 5184525 .002500

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


SPD Name Local Code Local Rate
Aubrey Municipal Development District 5061676 .005000

The Aubrey Municipal Development District has the same boundaries as the Aubrey Extra-Territorial Jurisdiction which includes the city of Aubrey. Contact the district representative at 940-440-9343 for additional boundary information.


SPD Name Local Code Local Rate
East Montgomery County Improvement District
Economic Development Zone No. 3
5170754 .005000

The East Montgomery County Improvement District Economic Development Zone No. 3 is located in the eastern portion of Montgomery County. The zone is located entirely within the East Montgomery County Improvement District-A which has a special purpose district sales and use tax. The unincorporated area of Montgomery County in ZIP Code 77357 is partially located within the East Montgomery County Improvement District Economic Development Zone No. 3. Contact the district representative at 281-354-4419 for additional boundary information.


SPD Name Local Code Local Rate
East Montgomery County Improvement District
Economic Development Zone No. 4
5170763 .005000

The East Montgomery County Improvement District Economic Development Zone No. 4 is located in the eastern portion of Montgomery County. The zone is located entirely within the East Montgomery County Improvement District-A which has a special purpose district sales and use tax. The unincorporated area of Montgomery County in ZIP Code 77372 is partially located within the East Montgomery County Improvement District Economic Development Zone No. 4. Contact the district representative at 281-354-4419 for additional boundary information.


SPD Name Local Code Local Rate
Harris County Emergency Services District No. 48 5101918 .010000

The Harris County Emergency Services District No. 48 is located in the western 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 Houston MTA, which imposes a transit sales and use tax. The unincorporated area of Harris County in ZIP Codes 77449, 77450, 77493 and 77494 are partially located in the Harris County Emergency Services District No. 48. Contact the district representative at 713-984-8222 for additional boundary information.


SPD Name Local Code Local Rate
Lucas Fire Control, Prevention and Emergency Medical Services District 5043517 .005000

The boundaries for the Lucas Fire Control, Prevention and Emergency Medical Services District are the same as the boundaries for the city of Lucas.


SPD Name Local Code Local Rate
Montgomery County Emergency Services District No. 10 5170745 .010000

The Montgomery County Emergency Services District No. 10 is located in the southwest portion of Montgomery County. District boundaries exclude any area in the city of Magnolia and the Westwood Magnolia Parkway Improvement District. The city of Stagecoach, which has a city sales and use tax, is located within the district. The unincorporated areas of Montgomery County in ZIP Codes 77316, 77354, 77355, 77362, 77384 and 77447 are partially located within the Montgomery County Emergency Services District No. 10. Contact the district representative at 713-984-8222 for additional boundary information.


SPD Name Local Code Local Rate
Port O’Connor Improvement District 5029515 .015000

The Port O’Connor Improvement District is located in the eastern portion of Calhoun County, which has a county sales and use tax, on the coast of the Gulf of Mexico. The unincorporated areas of Calhoun County in ZIP Code 77982 are partially located in the Port O’Connor Improvement District. Contact the district representative at 361-983-2652 for additional boundary information.


SPD Name Local Code Local Rate
Rogers Municipal Development District 5014512 .002500

Rogers Municipal Development District has the same boundaries as the Rogers Extra-Territorial Jurisdiction, which includes the city of Rogers. Contact the district representative at 254-642-3312 for additional boundary information.


Travis County Emergency Services District No. 2
The Travis County Emergency Services District No. 2, located in the northeastern portion of Travis County, voted to increase the district’s sales and use tax to one percent in the unincorporated portion of the district excluding the area within the Wells Branch Library District and the city of Pflugerville. 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. 2 5227524 .005000

The Travis County Emergency Services District No. 2 is that portion of the original district which is located within the boundaries of the city of Pflugerville inside Travis County, except for a very small easterly portion within the Travis County Emergency Services District No. 12; and within the Wells Branch Library District and the overlapping portion of the Austin MTA, both of which have a sales and use tax. Contact the district representative at 512-251-2801 for additional boundary information.

SPD Name Local Code Local Rate
Travis County Emergency Services District No. 2-A 5227695 .010000

The Travis County Emergency Services District No. 2-A is the unincorporated area of the original district excluding the area within the Wells Branch Library District and the city of Pflugerville. The Travis County Emergency Services District No. 2-A is partially in the Austin MTA, which has a sales and use tax. The unincorporated areas of Travis County in ZIP Codes 78615, 78634, 78653, 78660, 78664, 78664, 78691, 78728, 78753 and 78754 are partially located within the Travis County Emergency Services District No. 2-A. Contact the district representative at 512-251-2801 for additional boundary information.


SPD Name Local Code Local Rate
Tuscola Crime Control and Prevention District 5221511 .005000

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

SPD Name Local Code Local Rate
Tuscola Municipal Development District 5221502 .002500

Tuscola Municipal Development District has the same boundaries as the Tuscola Extra-Territorial Jurisdiction (ETJ), which includes the city of Tuscola. Contact the district representative at 325-554-7766 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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