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Combined Area Sales and Use Tax

The combined area local code is used to separately distinguish unique areas where a portion of a city overlaps another taxing jurisdiction, resulting in a total local tax rate that would exceed two percent. Legislation allows the Comptroller to make the necessary adjustments to the total local tax rate to maintain a two percent rate for these unique areas. If you do business in any of these unique city areas, you must use the combined area local code instead of the regular city code to report local sales and use tax. The combined area city sales tax is collected in addition to state tax and any other local taxes (transit, county, special purpose district) when applicable.

NOTE: Do not report the city local code and the combined area local code for the same taxable transaction.

Combined Area Name Local Code Rate Effective Date
Amarillo/Randall County Assistance District No. 1 6191606 2% 10/01/2012

The Amarillo/Randall County Assistance District No. 1 combined area is the area within the Randall County Assistance District No. 1 annexed by the City of Amarillo on or after May 22, 2012. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530, for additional boundary information.

Combined Area Name Local Code Rate Effective Date
Austin/Dripping Springs Library District/Hays County 6105601 1% 10/01/2002
   Austin MTA 3227999 1%  

The Austin/Dripping Springs Library District/Hays County combined area is the area within the Dripping Springs Library District annexed by the City of Austin on or after May 9, 2002. ZIP Code 78652 is partially located within the Austin/Dripping Springs Library District/Hays County combined area. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530, for additional boundary information.

Combined Area Name Local Code Rate Effective Date
Austin/East Travis Gateway Library District 6227668 1% 04/01/2012
   Austin MTA 3227999 1%  

The Austin/East Travis Library District combined area is the area within the East Travis Library District annexed by the City of Austin on or after December 8, 2011. ZIP Code 78744 is partially located within the Austin/East Travis Gateway Library District. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530, for additional boundary information.

Combined Area Name Local Code Rate Effective Date
Austin/Westbank Community Library District 6227604 1% 07/01/2001
   Austin MTA 3227999 1%  

The Austin/Westbank Community Library District combined area is the area within the Westbank Community Library District annexed by the City of Austin on or after December 1, 2000. ZIP Code 78746 is partially located within the Austin/Westbank Community Library District combined area. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530, for additional boundary information.

Combined Area Name Local Code Rate Effective Date
Bartonville/Denton County Development District No. 4 6061612 2% 04/01/2007

The Bartonville/Denton County Development District No. 4 combined area is the area within the Denton County Development District No. 4 annexed by the City of Bartonville on or after 11/26/2006. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530, for additional boundary information.

Combined Area Name Local Code Rate Effective Date
Bee Cave/Lake Travis Library District 6227613 2% 01/01/2008

The Bee Cave/Lake Travis Library District combined area is the area within the Lake Travis Library District annexed by the City of Bee Cave on or after 08/14/2007. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530, for additional boundary information.

Combined Area Name Local Code Rate Effective Date
Bee Cave/Travis County Emergency Services District No. 6-A 6227640 2% 07/01/2011

The Bee Cave/Travis County Emergency Services District No. 6-A combined area is the area within the Travis County Emergency Services District No. 6-A annexed by the City of Bee Cave on or after February 22, 2011. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530, for additional boundary information.

Combined Area Name Local Code Rate Effective Date
Belton/Salado Public Library District 6014601 1 1/2% 04/01/2001
   Bell County 4014004 1/2%  

The Belton/Salado Public Library District combined area is the area within the southern portion of the Salado Public Library District annexed by the City of Belton on or after October 24, 2000. ZIP Code 76513 is partially located within the Belton/Salado Public Library District combined area. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530, for additional boundary information.

Combined Area Name Local Code Rate Effective Date
Blanco/Blanco County South Library District 6016618 1 1/2% 07/01/2006
   Blanco County 4016002 1/2%  

The Blanco/Blanco County South Library District combined area is the area within the Blanco County South Library District annexed by the City of Blanco on or after January 1, 2006. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530, for additional boundary information.

Combined Area Name Local Code Rate Effective Date
Buda/Hays County Emergency Services District No. 8 6105610 1 1/2% 01/01/2010
   Hays County 4105004 1/2%  

The Buda/Hays County Emergency Services District No. 8 combined area is the area within the Hays County Emergency Services District No. 8 annexed by the City of Buda on or after January 1, 2010, through April 30, 2013. The City of Buda’s Limited Purpose Annexation within the Sunfield Municipal Utility District is also in the combined area due to their Strategic Partnership Agreement. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530, for additional boundary information.

Combined Area Name Local Code Rate Effective Date
Buda/Hays County Emergency Services District No. 8-A 6105647 1 1/2% 01/01/2014
   Hays County 4105004 1/2%  

The Buda/Hays County Emergency Services District No. 8-A combined area is the area within the Hays County Emergency Services District No. 8-A annexed by the City of Buda on or after August 20, 2013. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530, for additional boundary information.

Combined Area Name Local Code Rate Effective Date
Bulverde/Comal County Emergency Services District No. 5 6046612 1% 10/01/2010
   Comal County 4046006 1/2%  
   Bulverde Area Library District 5046514 1/2%  

The Bulverde/Comal County Emergency Services District No. 5 combined area is the area within the Comal County Emergency Services District No. 5 annexed by the City of Bulverde on or after June 8, 2010. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530, for additional boundary information.

Combined Area Name Local Code Rate Effective Date
Canyon/Randall County Assistance District No. 1 6191615 2% 10/01/2012

The Canyon/Randall County Assistance District No. 1 combined area is the area within the Randall County Assistance District No. 1 annexed by the City of Canyon on or after May 21, 2012. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530, for additional boundary information.

Combined Area Name Local Code Rate Effective Date
Corpus Christi/Kleberg County 6137603 1 3/8% 07/01/2002
   Corpus Christi MTA 3178998 1/2%  
   Corpus Christi Crime Control 5178505 1 1/4%  

The Corpus Christi/Kleberg County combined area is the area within the City of Corpus Christi in Kleberg County. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530, for additional boundary information.

Combined Area Name Local Code Rate Effective Date
Fair Oaks Ranch/Bulverde Area Rural Library District 6046603 1 1/2% 10/01/2008
   Comal County 4046006 1/2%  

The Fair Oaks Ranch/Bulverde Area Rural Library District combined area, located in the eastern portion of the City of Fair Oaks Ranch, is the portion of the city in Comal County. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530, for additional boundary information.

Combined Area Name Local Code Rate Effective Date
Fort Worth/Wise County 6249608 1% 07/01/2002
   Fort Worth MTA 3220996 1/2%  
   Fort Worth Crime Control 5220503 1/2%  

The Fort Worth/Wise County combined area is the area within the City of Fort Worth in Wise County. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530, for additional boundary information.

Combined Area Name Local Code Rate Effective Date
Fort Worth/Parker County 6184605 1% 10/01/2010
   Fort Worth MTA 3220996 1/2%  
   Fort Worth Crime Control 5220503 1/2%  

The Fort Worth/Parker County combined area is the area within the City of Fort Worth in Parker County. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530, for additional boundary information.

Combined Area Name Local Code Rate Effective Date
Heath/Rockwall County Public Safety & Fire Assistance District 6199608 2% 10/01/2007

The Heath/Rockwall County Public Safety & Fire Assistance District combined area is the area within the Rockwall County Public Safety & Fire Assistance District annexed by the City of Heath on or after December 2, 2004. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530, for additional boundary information.

Combined Area Name Local Code Rate Effective Date
Johnson City/Blanco County North Library District 6016609 1 1/2% 07/01/2005
   Blanco County 4016002 1/2%  

The Johnson City/Blanco County North Library District combined area is located in the western portion of Johnson City. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530, for additional boundary information.

Combined Area Name Local Code Rate Effective Date
Kyle/Caldwell Hays County Emergency Services District No. 1 6105656 1 1/2% 04/01/2014

The Kyle/Caldwell Hays County Emergency Services District No. 1 combined area is the area within the Caldwell Hays County Emergency Services District No. 8 annexed by the City of Kyle on or after 12/18/2013. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530, for additional boundary information.

Combined Area Name Local Code Rate Effective Date
Kyle/Hays County Emergency Services District No. 5 6105665 1 1/2% 04/01/2014

The Kyle/Hays County Emergency Services District No. 5 combined area is the area within the Hays County Emergency Services District No. 5 annexed by the City of Kyle on or after 12/18/2013. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530, for additional boundary information.

Combined Area Name Local Code Rate Effective Date
Kyle/Hays County Emergency Services District No. 8 6105620 1 1/2% 01/01/2010

The Kyle/Hays County Emergency Services District No. 8 combined area is the area within the Hays County Emergency Services District No. 8 annexed by the City of Kyle on or after 10/20/2009. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530, for additional boundary information.

Combined Area Name Local Code Rate Effective Date
Kyle/Hays County Emergency Services District No. 8-A 6105674 1 1/2% 04/01/2014

The Kyle/Hays County Emergency Services District No. 8-A combined area is the area within the Hays County Emergency Services District No. 8-A annexed by the City of Kyle on or after 12/18/2013. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530, for additional boundary information.

Combined Area Name Local Code Rate Effective Date
Lakeway/Travis County Emergency Services District No. 6-A 6227659 1 3/4% 07/01/2011
   Lake Travis Library District 5227560 1/4%  

The Lakeway/Travis County Emergency Services District No. 6-A combined area is the area within the Travis County Emergency Services District No. 6-A annexed by the City of Lakeway on or after October 1, 2010. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530, for additional boundary information.

Combined Area Name Local Code Rate Effective Date
Lakeway/Travis County Emergency Services District No. 8 6227677 1 3/4% 07/01/2010

The Lakeway/Travis County Emergency Services District No. 8 combined area is the area within the Travis County Emergency Services District No. 8 annexed by the City of Lakeway on or after 02/17/2009. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530, for additional boundary information.

Combined Area Name Local Code Rate Effective Date
Lumberton/Hardin County Emergency Services District No. 2 6100607 2% 01/01/2011

The Lumberton/Hardin County Emergency Services District No. 2 combined area is the area within the Hardin County Emergency Services District No. 2 annexed by the City of Lumberton on or after July 12, 2010. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530, for additional boundary information.

Combined Area Name Local Code Rate Effective Date
Oak Ridge North/Montgomery County Emergency Services District No. 8 6170610 2% 01/01/2014

The Oak Ridge North/Montgomery County Emergency Services District No. 8 combined area is the area within the Montgomery County Emergency Services District No. 8 annexed by the City of Oak Ridge North on or after August 12, 2013. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530, for additional boundary information.

Combined Area Name Local Code Rate Effective Date
Rockwall/Rockwall County Public Safety & Fire Assistance District 6199519 2% 07/01/2008

The Rockwall/Rockwall County Public Safety & Fire Assistance District combined area is the area within the Rockwall County Public Safety & Fire Assistance District annexed by the City of Rockwall on or after September 4, 2008. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530, for additional boundary information.

Combined Area Name Local Code Rate Effective Date
Royse City/Hunt County 6116608 2% 01/01/2004

The Royse City/Hunt County combined area is portion of Royse City in Hunt County. Royse City’s Limited Purpose Annexation within the Verandah Municipal Utility District is in the combined area due to their Strategic Partnership Agreement. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530, for additional boundary information.

Combined Area Name Local Code Rate Effective Date
Royse City/Rockwall County Public Safety & Fire Assistance District 6199626 2% 07/01/2012

The Royse City/Rockwall County Public Safety & Fire Assistance District combined area is the area within the Rockwall County Public Safety & Fire Assistance District annexed by the City of Royse City in Rockwall County on or after September 13, 2011. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530, for additional boundary information.

Combined Area Name Local Code Rate Effective Date
Willis/Montgomery County Emergency Services District No. 1 6170601 2% 04/01/2009

The Willis/Montgomery County Emergency Services District No. 1 combined area is the area within the Montgomery County Emergency Services District No. 1 annexed by the City of Willis on or after December 16, 2008. Please contact the Tax Allocation Section at 1-800-531-5441, ext. 3-4530, 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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