Texas Comptroller of Public Accounts

Texas Comptroller of Public Accounts, Glenn Hegar

skip navigation

New and Additional Tax Rate Changes

Effective October 1, 2015


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
Rocksprings (Edwards Co) 2069017 .015000 .77500
Ropesville (Hockley Co) 2110034 .015000 .077500
Stratford (Sherman Co) 2211014 .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
Gustine 2047032 .010000 .077500
    Comanche Co 4047005 .005000  

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
Combes (Cameron Co) 2031094 .017500 .082500 IDC
    Combes Municipal Development District 5031511 .002500
Deer Park (Harris Co) 2101268 .015000 .082500 IDC
    Deer Park Crime Control and Prevention District 5101810 .002500
    Deer Park Fire Control and Prevention District 5101829 .002500
Granger (Williamson Co) 2246040 .012500 .080000 SMR
    Granger Municipal Development District 5246558 .005000
Granite Shoals (Burnet Co) 2027036 .017500 .080000 PTR
Lake Dallas (Denton Co) 2061015 .020000 .082500 PTR
Panhandle (Carson Co) 2033010 .020000 .082500 IDC
Reno (Tarrant Co) 2184062 .015000 .077500 PTR
Reno 2184062 .015000 .082500 PTR
    Parker Co 4184008 .005000
Sandy Oaks (Bexar Co) 2015263 .015000 .082500 PTR
    San Antonio MTA 3015995 .005000
Santa Rosa (Cameron Co) 2031030 .020000 .082500 SMR, IDC
Sonora (Sutton Co) 2218017 .020000 .082500 PTR
Southlake (Denton Co) 2220273 .018750 .082500 IDC
    Southlake Crime Control and Prevention District 5220594 .001250
Southlake (Tarrant Co) 2220273 .018750 .082500 IDC
    Southlake Crime Control and Prevention District 5220594 .001250
White Deer (Carson Co) 2033029 .020000 .082500 SMR
Yorktown (DeWitt Co) 2062014 .015000 .077500 SMR

Purpose:
SMR - Municipal Street Maintenance and Repair
IDC – Economic and Industrial Development
PTR – Property Tax Relief



Special Purpose District (SPD) Sales and Use Tax

The following special purpose districts (SPDs) have consolidated into one and abolished tax in the other:

Montgomery County Emergency Services No. 9
The Montgomery County Emergency Services District No. 9 will now include the area formerly known as Montgomery County Emergency Services District No. 5 due to a consolidation. The Montgomery County Emergency Services District No. 5 sales tax has been abolished.

SPD Name Local Code Local Rate
Montgomery County Emergency Services No. 5 5170656 .000000
Montgomery County Emergency Services No. 9 5170585 .020000

The Montgomery County Emergency Services District No. 9 is located in the east central portion of Montgomery County. The unincorporated area of Montgomery County in ZIP Codes 77301, 77302, 77306 and 77365 are partially located within the Montgomery County Emergency Services District No. 9. Effective October 1, 2015, the area formerly known as Montgomery County Emergency Services District No. 5 became part of this district due to consolidation. Contact the district representative at 936-231-3527 for additional boundary information.

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

SPD Name Local Code Local Rate
Southlake Crime Control and Prevention District 5220594 .001250

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

SPD Name Local Code Local Rate
Bexar County Emergency Services District No. 3 5015593 .015000

The Bexar County Emergency Services District No. 3 is located in the northern portion of Bexar County. The district is located entirely within the San Antonio MTA, which has a transit sales and use tax. The district does not include any area within the city of San Antonio. The district excludes, for sales tax purposes, any area in the Cibolo Canyons Special Improvement District, which has a special purpose district sales and use tax. The unincorporated areas of Bexar County in ZIP Codes 78163, 78258, 78259, 78260, 78261 and 78266 are partially located in the Bexar County Emergency Services District No. 3. Contact the district representative at 210-722-3498 for additional boundary information.


SPD Name Local Code Local Rate
Burnet County Emergency Services District No. 4 5027544 .020000

The Burnet County Emergency Services District No. 4 is located in the east-central portion of Burnet County. The district excludes, for sales tax purposes, any area within the city of Bertram. The unincorporated areas of Burnet County in ZIP Code 78605 are partially located in the Burnet County Emergency Services District No. 4. Contact the district representative at 512-355-2717 for additional boundary information.


SPD Name Local Code Local Rate
Burnet County Emergency Services District No. 6 5027535 .020000

The Burnet County Emergency Services District No. 6 is located in the southwestern portion of Burnet County. The district does not include any area within territorial limits and extraterritorial jurisdictions of the cities of Marble Falls and Meadowlakes. The unincorporated areas of Burnet County in ZIP Code 78654 are partially located in the Burnet County Emergency Services District No. 6. Contact the district representative at 830-637-7128 for additional boundary information.


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

The Caldwell Hays Emergency Services District No. 1, located in portions of Caldwell and Hays counties, voted to increase the district's sales and use tax to one and one-half percent in the unincorporated portion of the district excluding the area within the cities of Niederwald and Mustang Ridge. 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
Caldwell Hays Emergency Services District No. 1 5028507 .005000

The Caldwell Hays Emergency Services District No. 1 is that portion of the original district which is located within the boundaries of the city of Niederwald and the city of Mustang Ridge inside Caldwell County. Contact the district representative at 512-718-0282 for additional boundary information.


SPD Name Local Code Local Rate
Caldwell Hays Emergency Services District No. 1 - A 5028516 .015000

The Caldwell Hays Emergency Services District No. 1-A is the unincorporated area of the original district. The unincorporated areas of Caldwell and Hays counties in ZIP Codes 78610, 78616, 78640, 78644 and 78656 are partially located within the Caldwell Hays Emergency Services District No. 1-A. Contact the district representative at 512-718-0282 for additional boundary information.


SPD Name Local Code Local Rate
Combes Municipal Development District 5031511 .002500

The Combes Municipal Development District has the same boundaries as the Combes Extra-Territorial Jurisdiction, which includes the city of Combes. Contact the district representative at 956-425-7131 for additional boundary information.


SPD Name Local Code Local Rate
Crane County Assistance District 5052506 .005000

The boundaries for the Crane County Assistance District are the same as the boundaries for Crane County.


SPD Name Local Code Local Rate
Granger Municipal Development District 5246558 .005000

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


SPD Name Local Code Local Rate
Harris County Emergency Services District No. 16 5101927 .010000

The Harris County Emergency Services District No. 16 is located in the north-central portion of Harris County. The district's boundaries 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 for the imposition of sales and use tax. 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, 77068, 77069, 77070, 77373, 77375, 77377, 77379 and 77429 are partially located in the Harris County Emergency Services District No. 16. Contact the district representative at 713-984-8222 for additional boundary information.


SPD Name Local Code Local Rate
Travis County Emergency Services District No. 10 5227702 .015000

The Travis County Emergency Services District No. 10 is located in the south-central portion of Travis County. The district is located within the Westbank Community Library District, which imposes a special purpose district sales and use tax. The district does not include any area within the city of Austin, the Austin MTA and the Austin/Westbank Community Library District Combined Area. The unincorporated areas of Travis County in ZIP Codes 78733 and 78746 are partially located in the Travis County Emergency Services District No. 10. Contact the district representative at 512-263-7390 for additional boundary information.


SPD Name Local Code Local Rate
Walker County Emergency Services District No. 2 5236505 .015000

The Walker County Emergency Services District No. 2 is located in the southern portion of Walker County, which has a county sales and use tax. The district does not include any area within the city of Huntsville. The district excludes, for sales tax purposes any area in the city of New Waverly. The unincorporated areas of Walker County in ZIP Codes 77340 and 77358 are partially located within the Walker County Emergency Services District No. 2. Contact the district representative at 713-984-8222 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.

Required Plug-ins

In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Microsoft Internet Explorer, Google Chrome and Apple Safari.

×