taxes

New and Additional Tax Rate Changes

Effective July 1, 2024

Special Purpose District (SPD) Sales and Use Tax

The following special purpose district (SPD) has changed its legal name:

SPD Name	Local Code	Local Rate
Audubon Management District (Montgomery Co.) - formerly Montgomery County Management District No. 1	5170843	.010000

The following special purpose districts (SPD) has imposed a local sales and use tax:

SPD Name	Local Code	Local Rate
Aurora Municipal Development District	5249537	.005000
The Aurora Municipal Development District has the same boundaries as the Aurora extra-territorial jurisdiction which includes the city of Aurora. Contact the district representative at 817-636-2783 for additional boundary information.

Combined Area Sales and Use Tax

The following combined areas have been created to administer the local sales and use tax between overlapping local jurisdictions:

Combined Area Name	Local Code	Local Rate
Amarillo/Potter County Assistance District No. 1	6188601	.020000
The Amarillo/Potter County Assistance District No. 1 combined area is the area within Potter County Assistance District No. 1 annexed by the city of Amarillo on or after January 9, 2024.
Godley/Johnson County Emergency Services District No. 1-B	6126624	.020000
The Godley/Johnson County Emergency Services District No. 1-B combined area is the area within Johnson County Emergency Services District No. 1-B annexed by the city of Godley on or after April 16, 2024.
Simonton/Waller-Harris Emergency Services District No. 200	6237620	.020000
The Simonton/Waller-Harris Emergency Services District No. 200 combined area is the area within Waller-Harris Emergency Services District No. 200 annexed for limited purposes by the city of Simonton which includes a strategic partnership agreement with Waller County Municipal Utility District No. 2.
Universal City/Guadalupe County	6094604	.020000
The Universal City/Guadalupe County combined area is the area within Guadalupe County annexed by the city of Universal City on or after December 1, 2020.
Willow Park/Parker County Emergency Services District No. 1-A	6184632	.015000
The Willow Park/Parker County Emergency Services District No. 1-A combined area is the area within Parker County Emergency Services District No. 1-A annexed by the city of Willow Park on or after January 9, 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.