taxes

New and Additional Tax Rate Changes

Effective Jan. 1, 2025

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
McCamey (Upton Co.)	2231029	.020000	.082500	SMR
Woodsboro (Refugio Co.)	2196022	.020000	.082500	CST

Purpose:
CST - City Sales Tax
SMR - Street Maintenance & Repair

City Sales and Use Tax

The following cities have abolished the additional city sales and use tax for the purpose listed below:

City/County Name	Local Code	Local Rate	Total Rate	Purpose
Cumby	2112023	.012500	.080000	SMR
Hopkins Co.	4112005	.005000
Millsap	2184080	.010000	.077500	SMR
Parker Co.	4184008	.005000

Purpose:
SMR - Street Maintenance & Repair

Special Purpose District (SPD) Sales and Use Tax

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

SPD Name	Local Code	Local Rate
Ellis County Emergency Services District No. 2
The Ellis County Emergency Services District No. 2, located in the northeast portion of Ellis County, 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:
Ellis County Emergency Services District No. 2	5070522	.020000
The Ellis County Emergency Services District No. 2 excludes the cities of Midlothian and Ovilla. The unincorporated areas of Ellis County in ZIP Codes 75154, 75167, 76065 and 76084 are partially located in the district. Contact the district representative at 214-325-7186 for additional boundary information.
Ellis County Emergency Services District No. 2-A	5070531	.017500
The Ellis County Emergency Services District No. 2-A is the portion of the district located in the unincorporated portion of Ellis County that overlaps the Ovilla Municipal Development District, which has a special purpose district sales tax. Contact the district representative at 214-325-7186 for additional boundary information.
Fort Bend County Emergency Services District No. 2
The Fort Bend County Emergency Services District No. 2, located in the north portion of Fort Bend County, 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:
Fort Bend County Emergency Services District No. 2	5079765	.020000
The Fort Bend County Emergency Services District No. 2 excludes the city of Katy and the Fort Bend County Assistance Districts Nos. 7 and 10, which all impose a local sales tax. The unincorporated areas of Fort Bend County in ZIP Codes 77450 and 77494 are partially located in the district. Contact the district representative at 713-984-8222 for additional boundary information.
Fort Bend County Emergency Services District No. 2-A	5079774	.010000
The Fort Bend County Emergency Services District No. 2-A is the portion of the district that may include areas responsible for collecting and remitting sales and use tax to the city of Houston for a strategic partnership agreement between a utility district and the city, and portions of Fort Bend County Assistance Districts Nos. 1 and 9, which both impose a local sales tax. Contact the district representative at 713-984-8222 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
Nixon/Gonzales County Emergency Services District No. 1	6089601	.003750
The Nixon/Gonzales County Emergency Services District No. 1 combined area is the area within the Gonzales County Emergency Services District No. 1 annexed by the city of Nixon on or after September 16, 2024.
Rosenberg/Fort Bend County Assistance District No. 12	6079630	.020000
The Rosenberg/Fort Bend County Assistance District No. 12 combined area is the area within Fort Bend County Assistance District No. 12 annexed by the city of Rosenberg on or after July 16, 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.