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New and Additional Tax Rate Changes

Effective October 1, 2013


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
Reno 2184062 .010000 .077500
    Parker Co 4184008 .005000  
Reno (Tarrant Co) 2184062 .010000 .072500
White Deer (Carson Co) 2033029 .017500 .080000

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

City/County Name Local Code Local Rate Total Rate
Presidio (Presidio Co) 2189021 .015000 .082500
    Presidio Municipal Development District 5189502 .005000  
Trophy Club (Denton Co) 2061266 .017500 .082500
    Trophy Club Crime Control and Prevention District 5061667 .002500  
Trophy Club (Tarrant Co) 2061266 .017500 .082500
    Trophy Club Crime Control and Prevention District 5061667 .002500  

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
Breckenridge (Stephens Co) 2215010 .020000 .082500 PTR
Bryson (Jack Co) 2119026 .015000 .077500 PTR
Claude (Armstrong Co) 2006013 .015000 .077500 IDC
Krum (Denton Co) 2061140 .020000 .082500 IDC
Lakeside (Tarrant Co) 2220175 .020000 .082500 IDC, PTR, SMR
Lavon (Collin Co) 2043269 .017500 .080000 SMR
Odem (San Patricio Co) 2205058 .017500 .080000 SMR
Olton (Lamb Co) 2140047 .020000 .082500 PTR
Petersburg 2095042 .015000 .082500 IDC
    Hale Co 4095006 .005000    
Riesel 2161158 .012500 .080000 SMR
    McLennan Co 4161005 .005000    
Rising Star (Eastland Co) 2067055 .017500 .082500 SMR
    Rising Star Muni Dev Dist 5067518 .002500    
Sachse (Dallas Co) 2057191 .017500 .080000 SMR
Sachse (Collin Co) 2057191 .017500 .080000 SMR
Stockdale (Wilson Co) 2247021 .017500 .080000 SMR
Wheeler (Wheeler Co) 2242017 .017500 .080000 SMR

Purpose:
SMR - Municipal Street Maintenance and Repair
PTR - Property Tax Relief
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
Azle Municipal Development District 5220754 .005000

The boundaries of the Azle Municipal Development District are the same as the portion of the city of Azle located in Tarrant County. The district does not include any area of the city of Azle in Parker County. Contact the city of Azle at 817-444-2541 for additional boundary information.

SPD Name Local Code Local Rate
Bertram Municipal Development District 5027517 .002500

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

SPD Name Local Code Local Rate
Caldwell Hays Emergency Services District No. 1 5028507 .005000

The Caldwell Hays Emergency Services District No. 1 is located in portions of Caldwell and Hays counties. The district is located in the northern portion of Caldwell County and the most eastern portion of Hays County and includes the area inside the city of Niederwald and the Caldwell County portion of the city of Mustang Ridge. The district excludes the cities of Uhland, Kyle, Buda and Lockhart. The unincorporated areas of Caldwell and Hays Counties in ZIP Codes 78610, 78616, 78640, 78644 and 78656 are partially located in the district. Contact the district representative at 512-718-0282 for additional boundary information.

SPD Name Local Code Local Rate
Cross Roads Municipal Development District 5061658 .002500

The Cross Roads Municipal Development District has the same boundaries as the Cross Roads extra-territorial jurisdiction (ETJ), which includes the city of Cross Roads. Contact the district representative at 940-365-9693 for additional boundary information.


Harris County Emergency Services District No. 4
The Harris County Emergency Services District No. 4, located in the northeastern portion of Harris County, excluding any area in the Houston 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
Harris County Emergency Services District No. 4 5101703 .010000

The Harris County Emergency Services District No. 4, located in the northeastern portion of Harris County, excluding any area in the Houston 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
Harris County Emergency Services District No. 4-A 5101909 .020000

The Harris County Emergency Services District No. 4-A is located in the northeastern portion of Harris County. The district does not include any area within the city of Houston or the Houston MTA. The unincorporated area of Harris County in ZIP Codes 77336, 77357 and 77532 are partially located within the Harris County Emergency Services District No. 4-A. Contact the district representative at 713-984-8222 for additional boundary information.


SPD Name Local Code Local Rate
Harris County Emergency Services District No. 9 5101883 .010000

The Harris County Emergency Services District No. 9 is located in the west-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 and exclude the Bridgeland Management District. The district is located entirely within the Houston MTA, which imposes a transit sales and use tax. The unincorporated areas of Harris County in ZIP Codes 77040, 77041, 77064, 77065, 77084, 77095, 77429, 77433, 77447 and 77449 are partially located in the Harris County Emergency Services District No. 9. Contact the district representative at 713-984-8222 for additional boundary information.

SPD Name Local Code Local Rate
Harris County Emergency Services District No. 20 5101874 .010000

The Harris County Emergency Services District No. 20 is located in the 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 entirely within the Houston MTA, which imposes a transit sales and use tax. The unincorporated areas of Harris County in ZIP Codes 77014, 77038, 77066, 77086 and 77088 are partially located in the Harris County Emergency Services District No. 20. Contact the district representative at 713-984-8222 for additional boundary information.

SPD Name Local Code Local Rate
Harris County Emergency Services District No. 29 5101892 .010000

The Harris County Emergency Services District No. 29 is located in the 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 Houston MTA, which imposses a transit sales and use tax. The unincorporated areas of Harris County in ZIP Codes 77066 and 77069 are partially located in the Harris County Emergency Services District No. 29. Contact the district representative at 713-984-8222 for additional boundary information.


Hays County Emergency Services District No. 3
A small part of the Hays County Emergency Services District No. 3, located in the southern portion of Hays County, located in the portion of the city of Wimberley not located in the Wimberley Village Library District, voted to adopt a district sales and use tax at one half of one 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
Hays County Emergency Services District No. 3 5105530 .015000

Hays County Emergency Services District No. 3 is that portion of the original district located in the southern portion of Hays County, which imposes a county sales and use tax, and excludes the cities of San Marcos and the portion of Wimberley located in the Wimberley Village Library District. The unincorporated area of Hays County in ZIP Codes 78666, 78676, 78130, 78640, 78623 and 78656 is partially located within the Hays County Emergency Services District No 3. Contact the District representative at 512-754-7963 for additional boundary information.

SPD Name Local Code Local Rate
Hays County Emergency Services District No. 3-A 5105576 .005000

The Hays County Emergency Services District No. 3-A is located in the portion of the city of Wimberley not located in the Wimberley Village Library District, which imposes a special purpose district sales tax and in Hays County which imposes a county sales and use tax. Contact the District representative at 512-754-7963 for additional boundary information.


Hays County Emergency Services District No. 8
A part of the Hays County Emergency Services District No. 8, located in the unincorporated area of eastern Hays County, which imposes a county sales and use tax, voted to increase the district’s sales and use tax to one and one half percent in that portion of the district only. To administer the district’s 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
Hays County Emergency Services District No. 8 5105549 .005000

Hays County Emergency Services District No. 8 is that portion of the original district located in Hays County which imposes a county sales and use tax, that coincides with the boundaries of the cities of Hays and Mountain City and the Buda/Hays County Emergency Services District No. 8 combined area and the Kyle/Hays County Emergency Services District No. 8 combined area that are located in the district. Contact the District representative at 512-295-2232 for additional boundary information.

SPD Name Local Code Local Rate
Hays County Emergency Services District No. 8-A 5105567 .015000

The Hays County Emergency Services District No. 8-A is located in the unincorporated area of eastern Hays County, which imposes a county sales and use tax. The district excludes the cities of Buda, Kyle, Hays and Mountain City, the Buda/Hays County Emergency Services District No. 8 combined area and the Kyle/Hays County Emergency Services District No. 8 combined area. The unincorporated area of Hays County in ZIP Codes 78610, 78640 and 78652 is partially located within the Hays County Emergency Services District No. 8-A. Contact the District representative at 512-295-2232 for additional boundary information.


Montgomery County Emergency Services District No. 12
The Montgomery County Emergency Services District No. 12, located in the northeastern portion of Montgomery County, excluding the city of Cut and Shoot and the portion of the district within the East Montgomery County Improvement District, voted to increase the district’s sales and use tax to two percent in that portion of the district only. To administer the three sales tax rates, the three parts of the district are described below with the appropriate local code and sales tax rate.

SPD Name Local Code Local Rate
Montgomery County Emergency Services District No. 12 5170558 .005000

The Montgomery County Emergency Services District No. 12 is that portion of the original district that coincides with the boundaries of the city of Cut and Shoot. Contact the district representative at 936-264-1313 for additional boundary information.

SPD Name Local Code Local Rate
Montgomery County Emergency Services District No. 12-A 5170638 .010000

The Montgomery County Emergency Services District No. 12-A is the unincorporated area of the original district located within the East Montgomery County Improvement District, which has a special purpose district sales tax. The unincorporated areas of Montgomery County in ZIP Codes 77303, 77306 and 77328 are partially located within the Montgomery County Emergency Services District No. 12-A. Contact the district representative at 936-264-1313 for additional boundary information.

SPD Name Local Code Local Rate
Montgomery County Emergency Services District No. 12-B 5170736 .020000

The Montgomery County Emergency Services District No. 12-B is the unincorporated area of the original district excluding the portion within the East Montgomery County Improvement District. The unincorporated areas of Montgomery County in ZIP Codes 77303, 77306 and 77328 are partially located within the Montgomery County Emergency Services District No. 12-B. Contact the district representative at 936-264-1313 for additional boundary information.


SPD Name Local Code Local Rate
Presidio Municipal Development District 5189502 .005000

The Presidio Municipal Development District has the same boundaries as the Presidio extra-territorial jurisdiction (ETJ), which includes the city of Presidio. Contact the district representative at 432-229-3199 for additional boundary information.

SPD Name Local Code Local Rate
Rising Star Municipal Development District 5067518 .002500

The Rising Star Municipal Development District has the same boundaries as the Rising Star extra-territorial jurisdiction (ETJ), which includes the city of Rising Star. Contact the district representative at 254-643-4261 for additional boundary information.


Travis County Emergency Services District No. 8
The Travis County Emergency Services District No. 8, excluding the city of Briarcliff and the Lakeway/Travis County Emergency Services District No. 8 combined area (6227677), voted to increase the district sales and use tax to one and three fourths 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. 8 5227588 .007500

Travis County Emergency Services District No. 8 is that portion of the original district that coincides with the boundaries of the city of Briarcliff and the Lakeway/Travis County Emergency Services District No. 8 combined area, both in the Lake Travis Community Library District, which imposes a special purpose district sales and use tax. Contact the District representative at 512-264-1476 for additional boundary information.

SPD Name Local Code Local Rate
Travis County Emergency Services District No. 8-A 5227677 .017500

The Travis County Emergency Services District No. 8-A is located in the southwestern portion of Travis County and excludes the cities of Austin and Briarcliff and the Lakeway/Travis County Emergency Services District No. 8 combined area. Travis County Emergency Services District No. 8-A overlaps and contains most of the same territory as the Lake Travis Community Library District, which imposes a special purpose district sales and use tax. The unincorporated area of Travis County in ZIP Code 78669 is partially located within the Travis County Emergency Services District No. 8-A. Contact the District representative at 512-264-1476 for additional boundary information.


Travis County Emergency Services District No. 12
Travis County Emergency Services District No. 12, located in the northeastern portion of Travis County, excluding the cities of Manor, Pflugerville and Webberville and 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. 12 5227640 .005000

Travis County Emergency Services District No. 12 is that portion of the original district that coincides with the boundaries of a very small eastern portion of the city of Pflugerville that is located in the district. Contact the District representative at 512-272-4502 for additional boundary information.

SPD Name Local Code Local Rate
Travis County Emergency Services District No. 12-A 5227659 .020000

The Travis County Emergency Services District No. 12-A is the unincorporated area of the original district, which is located in the northeastern portion of Travis County that excludes any area in the cities of Manor, Pflugerville and Webberville and the Austin MTA. The unincorporated areas of Travis County in ZIP Codes 78621, 78653, 78660, 78724 and 78725 are partially located in the Travis County Emergency Services District No. 12-A. Contact the District representative at 512-272-4502 for additional boundary information.


SPD Name Local Code Local Rate
Travis County Emergency Services District No. 14 5227668 .010000

The Travis County Emergency Services District No.14 is located in the northern portion of Travis County. Travis County Emergency Services District No. 14 is located entirely within the Austin MTA which imposes a transit sales and use tax but does not include any area within the cities of Austin, Jonestown, Volente, Cedar Park or Leander. Unincorporated areas of Travis County in ZIP Codes 78613, 78641 and 78726 are partially located within the district. Contact the district representative at 512-258-1114 for additional boundary information.

SPD Name Local Code Local Rate
Trophy Club Crime Control and Prevention District 5061667 .002500

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


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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