96-132 Texas Sales and Use Tax Rates January 2011
96-132 Texas Sales and Use Tax Rates January 2011
96-132 Texas Sales and Use Tax Rates January 2011
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SPDs with Other Boundaries (continued)<br />
SPD Name Local Code Rate Effective Date<br />
Comal County Emergency Services District No. 5 5046569 5⁄8% 10/01/09<br />
The Comal Emergency Services District No. 5 is located in the southwest portion of Comal County, which has a county sales <strong>and</strong> use tax. The district does not include any area<br />
within the cities of Bulverde or Fair Oaks Ranch. The district partially overlaps territory in the Comal Emergency Services District No. 1 <strong>and</strong> the Bulverde Area Rural Library<br />
District. The unincorporated areas of Comal County in ZIP Codes 78006, 78070 <strong>and</strong> 78163 are partially located in the Comal County Emergency Services District No. 5. Contact<br />
the district representative at (830) 980-3883 for additional boundary information.<br />
Comal County Emergency Services District No. 6 5046532 ½% 07/01/05<br />
The Comal County Emergency Services District No. 6 is located in the southern portion of Comal County, which has a county sales <strong>and</strong> use tax. The city of Garden Ridge is<br />
located entirely within the Comal County Emergency Services District No. 6. The unincorporated areas of Comal County in ZIP Codes 78<strong>132</strong> <strong>and</strong> 78266 are partially located<br />
within the Comal County Emergency Services District No. 6. Contact the district representative at (210) 651-0183 for additional boundary information.<br />
Denton County Development District No. 4 5061523 ½% 10/01/99<br />
The Denton County Development District No. 4 is located in the southern portion of Denton County within the unincorporated area known as Lantana. The unincorporated<br />
area of Denton County in ZIP Code 76226 is partially located within the Denton County Development District No. 4. Contact the district representative at (940) 728-5050 for<br />
additional boundary information.<br />
Dickinson Management District No. 1 5084508 ½% 01/01/09<br />
The Dickinson Management District No. 1 is located entirely within the city of Dickinson, which has a city sales <strong>and</strong> use tax. The boundaries of the district are the same as the<br />
city of Dickinson, excluding a small area along the western boundary of the city. Contact the district representative at (281) 337-6204 for additional boundary information.<br />
Driftwood Economic Development Municipal Mgt. District 5105558 1 ¼% 04/01/10<br />
The Driftwood Economic Development Municipal Management District is located in the east-central portion of Hays County, which has a county sales <strong>and</strong> use tax. The<br />
unincorporated areas of Hays County in ZIP Codes 78610 <strong>and</strong> 78619 are partially located within the district. Contact the district representative at (512) 435-2300 for<br />
additional boundary information.<br />
Dripping Springs Community Library District 5105512 ¼% 04/01/00<br />
The Dripping Springs Community Library District is located in the northwestern portion of Hays County, which has a county sales <strong>and</strong> use tax. The boundaries of the library<br />
district are the same as the Dripping Springs Independent School District, excluding any portion of the school district within Travis County. The city of Dripping Springs is<br />
located entirely within the Dripping Springs Community Library District. The unincorporated areas of Hays County in ZIP Codes 78619, 78620, 78736, <strong>and</strong> 78737 are partially<br />
located within the Dripping Springs Community Library District. A small portion of the city of Austin is located in Hays County <strong>and</strong> the Dripping Springs Community Library<br />
District. <strong>Sales</strong> in this unique area must be reported using the combined area local code of 6105601. Contact the district representative at (512) 858-7825 for additional<br />
boundary information.<br />
Duval County Emergency Services District No. 1 5066519 1/4% 04/01/09<br />
The Duval County Emergency Services District No. 1 is located in the northwestern portion of Duval County. The Duval County Emergency Services District No. 1 has the same<br />
boundaries as the Freer Independent School District. The city of Freer is located entirely within the district. The unincorporated area of Duval County in ZIP Code 78357 is<br />
partially located within the Duval County Emergency Services District No. 1. Contact the district representative at (361) 394-6553 for additional boundary information.<br />
East Montgomery County Improvement District<br />
Voters in the East Montgomery County Improvement District (EMCID), located in the southeastern portion of Montgomery County, voted to increase the district’s local sales<br />
tax rate to 1.5 percent. Due to the statutorily m<strong>and</strong>ated maximum local sales tax rate of 2 percent, taxable sales made in certain parts of the district will be subject to a<br />
1 percent local sales tax rate <strong>and</strong> taxable sales in the other parts of the district will be subject to a 1.5 percent local sales tax rate. The area that will remain subject to the<br />
1 percent tax rate will continue to be referred to as East Montgomery County Improvement District <strong>and</strong> the area subject to the 1.5 percent tax rate will be referred to as East<br />
Montgomery County Improvement District A. A description of both of these areas is given below.<br />
East Montgomery County Improvement District 5170512 1% 01/01/98<br />
The East Montgomery County Improvement District (EMCID) is that portion of the original district that includes the cities of Patton Village <strong>and</strong> Splendora, East<br />
Montgomery County Improvement District Economic Development Zones No. 1 <strong>and</strong> No. 2, <strong>and</strong> the portions of Montgomery County Emergency Services Districts No. 6<br />
<strong>and</strong> No. 7 that overlap Zones No. 1 <strong>and</strong> No. 2. Montgomery County Emergency Services District 12-A is partially located in EMCID. Contact the district representative at<br />
(281) 354-4419 for additional boundary information.<br />
East Montgomery County Improvement District A 5170692 1½% 04/01/10<br />
The East Montgomery County Improvement District A (EMCID A) is located in southeastern Montgomery County <strong>and</strong> follows the boundaries of the New Caney <strong>and</strong><br />
Splendora independent school districts but excludes the cities of Patton Village <strong>and</strong> Splendora <strong>and</strong> any area within the city of Houston. The district includes the cities of<br />
Roman Forest <strong>and</strong> Woodbranch, <strong>and</strong> the unincorporated areas known as New Caney <strong>and</strong> Porter. The Montgomery County Emergency Services Districts No. 6 <strong>and</strong> No. 7,<br />
excluding the area that overlaps the East Montgomery County Improvement District Economic Development Zones No. 1 <strong>and</strong> No. 2, are partially located in EMCID A. The<br />
unincorporated area of Montgomery County in ZIP Codes 77302, 77327, 77339, 77357, 77365 <strong>and</strong> 77372, excluding the area in Montgomery County Emergency Services<br />
District 12-A, the areas of the East Montgomery County Improvement District Economic Development Zones No. 1 <strong>and</strong> No. 2, <strong>and</strong> the portion of Montgomery County<br />
Emergency Services Districts No. 6 <strong>and</strong> No. 7 overlapped by Zones No. 1 <strong>and</strong> 2, are partially located within EMCID A. Contact the district representative at (281) 354-4419<br />
for additional boundary information.<br />
<strong>Texas</strong> <strong>Sales</strong> <strong>and</strong> <strong>Use</strong> <strong>Tax</strong> <strong>Rates</strong> (<strong>January</strong> <strong>2011</strong>)<br />
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