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96-132 Texas Sales and Use Tax Rates Book – January 2012

96-132 Texas Sales and Use Tax Rates Book – January 2012

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SPDs with Other Boundaries (continued)SPD Name Local Code Rate Effective DateComal County Emergency Services District No. 5 5046569 1% 04/01/11The 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 areawithin the cities of Bulverde or Fair Oaks Ranch. The district partially overlaps territory in the Bulverde Area Rural Library District. The unincorporated areas of Comal Countyin ZIP Codes 78006, 78070 <strong>and</strong> 78163 are partially located in the Comal County Emergency Services District No. 5. Contact the district representative at 830-980-3883 foradditional boundary information.Comal County Emergency Services District No. 6 5046532 ½% 07/01/05The 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 islocated 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 locatedwithin the Comal County Emergency Services District No. 6. Contact the district representative at 210-651-0183 for additional boundary information.Denton County Development District No. 4 5061523 ½% 10/01/99The Denton County Development District No. 4 is located in the southern portion of Denton County within the unincorporated area known as Lantana. The unincorporatedarea 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 foradditional boundary information.Dickinson Management District No. 1 5084508 ½% 01/01/09The 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 thecity 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.Driftwood Economic Development Municipal Mgt. District 5105558 1 ¼% 04/01/10The 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. Theunincorporated 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 additionalboundary information.Dripping Springs Community Library District 5105512 ¼% 04/01/00The 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 librarydistrict 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 islocated 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 partiallylocated 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 LibraryDistrict. <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 additionalboundary information.Duval County Emergency Services District No. 1 5066519 1/4% 04/01/09The 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 sameboundaries 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 ispartially located within the Duval County Emergency Services District No. 1. Contact the district representative at 361-394-6553 for additional boundary information.East Aldine Management District 5101534 1% 01/01/02The East Aldine Management District is located in the north-central portion of Harris County. The East Aldine Management District is partially located within the HoustonMTA, which has a transit sales <strong>and</strong> use tax. The district does not include any area within the city of Houston or areas of the district which are also responsible for collecting<strong>and</strong> remitting sales <strong>and</strong> use tax to the city of Houston due to a strategic partnership agreement between a utility district <strong>and</strong> the city. The district includes a small portionof the Harris County Emergency Service District No. 10, which has a special purpose district sales <strong>and</strong> use tax; this overlapping portion is not located within the HoustonMTA. ZIP Codes 77032, 77039, 77093, <strong>and</strong> 773<strong>96</strong> are partially located within the East Aldine Management District. Contact the district representative at 713-541-0447 foradditional boundary information.East Montgomery County Improvement DistrictThe East Montgomery County Improvement District, excluding the cities of Patton Village <strong>and</strong> Splendora <strong>and</strong> the area within the East Montgomery County ImprovementDistrict Economic Development Zones No. 1 <strong>and</strong> No. 2, voted to increase the district’s sales <strong>and</strong> use tax to 1.5 percent in that portion of the district only. To administer thetwo sales tax rates, the two parts of the district are described below with their appropriate local code, sales tax rate <strong>and</strong> effective date.East Montgomery County Improvement District 5170512 1% 01/01/98The East Montgomery County Improvement District (EMCID) is that portion of the original district that includes the cities of Patton Village <strong>and</strong> Splendora, EastMontgomery 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<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 at281-354-4419 for additional boundary information.East Montgomery County Improvement District A 5170692 1½% 04/01/10The 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>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 ofRoman 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,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. Theunincorporated area of Montgomery County in ZIP Codes 77302, 77327, 77339, 77357, 77365 <strong>and</strong> 77372, excluding the area in Montgomery County Emergency ServicesDistrict 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 CountyEmergency 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 281-354-4419for additional boundary information.<strong>Texas</strong> <strong>Sales</strong> <strong>and</strong> <strong>Use</strong> <strong>Tax</strong> <strong>Rates</strong> (<strong>January</strong> <strong>2012</strong>)xv

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