Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts
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Glenn Hegar
Texas Comptroller of Public Accounts
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taxes

Local Sales and Use Tax Quarterly Updates to Rates and City Annexed Areas

Rate Changes

A city, county, special purpose district (SPD) or transit authority that either elects to impose or abolish a local sales and use tax OR elects to change its sales and use tax rate must notify the Comptroller's office to set the date to begin collecting the new rate. After receiving this notification, the Comptroller then notifies:

  • the city, county, SPD or transit authority of the effective date for the new rate
  • the city of the effective date for sales tax collection to begin or stop
  • the affected businesses of the local sales tax rate change and when to begin or stop collecting it
  • utility companies (as identified by the city, county, SPD or transit authority that serves the affected area(s)) of the date to begin or stop collecting the new local rate

View the latest rate changes by quarter:

If you have questions about Local Sales and Use Tax rate changes, or if you want copies of the new taxing authorities boundaries (submitted maps), please contact us.

City Annexations/Disannexations

When cities that have adopted a local sales and use tax annex areas into or disannex areas out of their city limits, the Comptroller must be notified in order to set the date to begin or stop collection of applicable local sales and use taxes in the affected areas.

After receiving this notification, the Comptroller will then notify:

  • the city of the effective date for sales tax collection to begin or stop
  • the affected businesses located in the annexed or disannexed area(s) of the local sales tax rate and when to begin or stop collecting this local tax
  • utility companies (as identified by the city) that serve the annexed or disannexed area(s) of the date to begin or stop collecting local sales tax in these areas

If a transit authority or SPD is located in the city, or if the city collects Mixed Beverage Tax, these additional local taxes will be imposed or repealed accordingly in the annexed or disannexed area(s).

View the latest changes by quarter.

For specific information about a city's ordinance, please contact the city. If you have questions about Local Sales and Use Tax annexation and disannexation information, or if you want copies of the boundary changes, including ordinances and maps, please contact us at [email protected].