Top navigation skipped
New and Additional Tax Rate Changes
Effective April 1, 2024
City Sales and Use Tax
The following cities have imposed or increased the additional city sales and use tax for the purpose listed below:
| City/County Name | Local Code | Local Rate | Total Rate | Purpose |
|---|---|---|---|---|
| Bruceville Eddy | 2161176 | .015000 | .0825000 | SMR, IDC |
| Falls Co. | 4073002 | .005000 | ||
| Bruceville Eddy | 2161176 | .015000 | .0825000 | SMR, IDC |
| McLennan Co. | 4161005 | .005000 | ||
| New Summerfield | 2037052 | .015000 | .0825000 | CST |
| Cherokee Co. | 4037007 | .005000 | ||
| Nome | 2123100 | .015000 | .0825000 | CST |
| Jefferson Co. | 4123002 | .005000 | ||
| West Orange | 2181038 | .015000 | .0825000 | IDC |
| Orange Co. | 4181001 | .005000 | ||
Purpose:
CST - City Sales Tax
IDC -Industrial and Economic Development
SMR - Street Maintenance and Repair
City Sales and Use Tax
The following city has adopted the additional city sales and use tax for the purpose listed below:
| City/County Name | Local Code | Local Rate | Total Rate | Purpose |
|---|---|---|---|---|
| Callisburg | 2049076 | .015000 | .082500 | CST |
| Cooke Co. | 4049003 | .005000 | ||
Purpose:
CST - City Sales Tax
Special Purpose District (SPD) Sales and Use Tax
The following special purpose districts (SPD) have imposed a local sales and use tax:
| SPD Name | Local Code | Local Rate |
|---|---|---|
| Burnet County Emergency Services District No. 3 | 5027580 | .020000 |
| The Burnet County Emergency Services District No. 3 is located in the southwest portion of Burnet County. The district excludes the cities of Granite Shoals and Highland Haven. The unincorporated areas of Burnet County in ZIP Codes 78639 and 78654 are partially located within the Burnet County Emergency Services District No. 3. Contact the district representative at 571-229-3438 for additional boundary information. | ||
| Gregg County Emergency Services District No. 1 | ||
| The Gregg County Emergency Services District No. 1 voted to adopt a sales and use tax at two different rates within the district. To administer the two sales tax rates, the two parts of the district are described below with the appropriate local code and tax rate: | ||
| Gregg County Emergency Services District No. 1 | 5201515 | .020000 |
| The Gregg County Emergency Services District No. 1 is located in the northern portion of Rusk County. The unincorporated areas of Rusk County in ZIP Codes 75603, 75652, 75662 and 75691 are partially located within the Gregg County Emergency Services District No. 1. Contact the district representative at 903-757-7500 for additional boundary information. | ||
| Gregg County Emergency Services District No. 1-A | 5092517 | .015000 |
| The Gregg County Emergency Services District No. 1-A is located in the southeast portion of Gregg County, which has a county sales and use tax. The district excludes, for sales tax purposes, the city of Lakeport. The unincorporated areas of Gregg County in ZIP Codes 75603, 75652, 75662 and 75991 are partially located within the Gregg County Emergency Services District No. 1-A. Contact the district representative at 903-757-7500 for additional boundary information. | ||
| Hardin County Emergency Services District No. 3 | 5100553 | .020000 |
| The Hardin County Emergency Services District No. 3 is located in the northwest portion of Hardin County. The unincorporated areas of Hardin County in ZIP Code 77585 are partially within the Hardin County Emergency Services District No. 3. Contact the district representative at 409-880-3550 for additional boundary information. | ||
| Jefferson County Emergency Services District No. 3 | 5123510 | .015000 |
| The Jefferson County Emergency Services District No. 3 is located in the northwestern portion of Jefferson County, which has a county sales and use tax. The district excludes, for sales tax purposes, the cities of China and Nome. The unincorporated areas of Jefferson County in ZIP Codes 77613, 77629, and 77713 are partially located in Jefferson County Emergency Services District No. 3. Contact the district representative at 409-861-4353 for additional boundary information. | ||
| Jefferson County Emergency Services District No. 4 | ||
| The Jefferson County Emergency Services District No. 4 voted to adopt a sales and use tax at two different rates within the district. To administer the two sales tax rates, the two parts of the district are described below with the appropriate local code and tax rate: | ||
| Jefferson County Emergency Services District No. 4 | 5123538 | .015000 |
| The Jefferson County Emergency Services District No. 4 is located in the central portion of Jefferson County, which has a county sales and use tax. The unincorporated areas of Jefferson County in ZIP Codes 77705 and 77713 are partially located within the Jefferson County EmergencyServices District No. 4. Contact the district representative at 409-796-3036 for additional boundary information. | ||
| Jefferson County Emergency Services District No. 4-A | 5123547 | .005000 |
| The Jefferson County Emergency Services District No. 4-A has the same boundaries as the Jefferson County Assistance District No. 4, which has a special district sales and use tax. Contact the district representative at 409-796-3036 for additional boundary information. | ||
| Liberty County Emergency Services District No. 2 | ||
| The Liberty County Emergency Services District No. 2 voted to adopt a sales and use tax at two different rates within the district. To administer the two sales tax rates, the two parts of the district are described below with the appropriate local code and tax rate: | ||
| Liberty County Emergency Services District No. 2 | 5146559 | .015000 |
| The Liberty County Emergency Services District No. 2 is located in the east central portion of Liberty County, which has a county sales and use tax. The unincorporated areas of Liberty County in ZIP Codes 77533, 77535, 77538, 77564, and 77582 are partially located within the Liberty County Emergency Services District No. 2. Contact the district representative at 409-267-9386 for additional boundary information. | ||
| Liberty County Emergency Services District No. 2-A | 5146568 | .005000 |
| The Liberty County Emergency Services District No. 2-A has the same boundaries as the city of Daisetta. Contact the district representative at 409-267-9386 for additional boundary information. | ||
| Pattison Municipal Development District | 5237531 | .005000 |
| The Pattison Municipal Development District has the same boundaries as the unincorporated extraterritorial jurisdiction of the city of Pattison. The district is entirely located in the Waller-Harris Emergency Services District No. 200, which has a special purpose district sales and use tax. Contact the district representative at 281-934-3715 for additional boundary information. | ||
| Rusk County Emergency Services District No. 1 | ||
| The Rusk County Emergency Services District No. 1 voted to adopt a sales and use tax at three different rates within the district. To administer the three sales tax rates, the three parts of the district are described below with the appropriate local code and tax rate: | ||
| Rusk County Emergency Services District No. 1 | 5201524 | .020000 |
| The Rusk County Emergency Services District No. 1 is located in the central and southern portions of Rusk County. The district excludes, for sales tax purposes, the city of Mount Enterprise. The unincorporated areas of Rusk County in ZIP Codes 75603, 75631, 75652, 75654, 75658, 75662, 75667, 75680, 75681, 75682, 75684, 75687, 75691, and 75784 are partially located in Rusk County Emergency Services District No. 1. Contact the district representative at 903-646-5917 for additional boundary information. | ||
| Rusk County Emergency Services District No. 1-A | 5201533 | .010000 |
| The Rusk County Emergency Services District No. 1-A is the portion of the district located in the Rusk County portions of the cities of Easton and Reklaw. Contact the district representative at 903-646-5917 for additional boundary information. | ||
| Rusk County Emergency Services District No. 1-B | 5201542 | .005000 |
| The Rusk County Emergency Services District No. 1-B is the portion of the district located in the Rusk County portion of the city of Tatum. Contact district representative at 903-646-5917 for additional boundary information. | ||
| Tarrant County Emergency Services District No. 1 | 5220763 | .020000 |
| The Tarrant County Emergency Services District No. 1 has the same boundaries as unincorporated Tarrant County. The district excludes any incorporated areas. Contact the district representative at 817-838-4660 for additional boundary information. | ||
| Uvalde County Emergency Services District No. 2 | 5232518 | .010000 |
| The Uvalde County Emergency Services District No. 2 is located in the northern portion of Uvalde County, which has a county sales and use tax. The district is located entirely within the Uvalde County Health Services District, which has a special purpose district sales and use tax. The unincorporated areas of Uvalde County in ZIP Codes 78838, 78879, and 78881 are partially located within the Uvalde County Emergency Services District No. 2. Contact the district representative at 936-520-0585 for additional boundary information. | ||
| Williamson County Emergency Services District No. 6 | ||
| The Williamson County Emergency Services District No. 6 voted to adopt a sales and use tax at two different rates within the district. To administer the two sales tax rates, the two parts of the district are described below with the appropriate local code and tax rate: | ||
| Williamson County Emergency Services District No. 6 | 5246638 | .020000 |
| The Williamson County Emergency Services District No. 6 is located in the central portion of Williamson County. The unincorporated areas of Williamson County in ZIP Codes 76511, 76530, 78626, 78634, 78673, and 78674 are partially located within the Williamson County Emergency Services District No. 6. Contact the district representative at 512-869-0464 for additional boundary information. | ||
| Williamson County Emergency Services District No. 6-A | 5246647 | .010000 |
| The Williamson County Emergency Services District No. 6-A has the same boundaries as the city of Weir. Contact the district representative at 512-869-0464 for additional boundary information. | ||
| Wilson County Emergency Services District No. 4 | 5247548 | .007500 |
| The Wilson County Emergency Services District No. 4 is located in the southern portion of Wilson County. The district excludes, for sales tax purposes, the cities of Floresville and Poth. The unincorporated areas of Wilson County in ZIP Codes 78064, 78112, 78113, 78114, and 78147 are partially located in the Wilson County Emergency Services District No 4. Contact the district representative at 830-393-3120 for additional boundary information. | ||
Special Purpose District (SPD) Sales and Use Tax
The following special purpose district (SPD) has increased its local sales and use tax:
| SPD Name | Local Code | Local Rate |
|---|---|---|
| Fort Bend County Emergency Services District No. 7 | 5079578 | .010000 |
Combined Area Sales and Use Tax
The following combined area has been created to administer the local sales and use tax between overlapping local jurisdictions:
| Combined Area Name | Local Code | Local Rate |
|---|---|---|
| Kountze/Hardin County Emergency Services District No. 1 | 6100615 | .020000 |
| The Kountze/Hardin County Emergency Services District No. 1 combined area is the area within the Hardin County Emergency Services District No. 1 annexed by the city of Kountze on or after January 18, 2024. | ||
If you have questions about local sales and use tax rate changes, or if you want copies of new taxing authorities' boundaries (via submitted maps), please contact us.