Texas Sales and Use Tax Rates

Transcription

1 APRIL 2006 Texas Sales and Use Tax Rates CAROLE KEETON STRAYHORN TEXAS COMPTROLLER Local sales and use tax rate information is available to view or download from the Comptroller s Window on State Government Web site at: The Comptroller s Web site is updated on the first day of each quarter (January, April, July and October) with the most current sales and use tax information. Notice of changes effective each quarter are posted on the Comptroller s Web site approximately four weeks in advance. ***ATTENTION*** Please Read the Information Located on the Next Two Pages Before Completing Your Sales and Use Tax Return. WE RE HERE TO HELP! Have questions about sales tax? Get quick, courteous answers with a free phone call to the Comptroller s office. The Comptroller s nationwide toll free number will put you in touch with an informed tax professional. For the visually impaired, tax rate information may be obtained verbally by phone (pursuant to the Americans with Disabilities Act). Call toll free Our Austin Number is 512/ For tax help by , contact us at: tax.help@cpa.state.tx.us It s FAST: There is no sign up or preauthorization required. You can calculate and pay your Texas sales taxes directly online. WebFile guides you through the filing process, delivering a customized tax return and detailed help screens right to your desktop. No envelopes, no postage, no paperwork required. NO Envelopes! NO Postage! NO Paperwork! Last year the Comptroller s office processed over 1 million electronically filed returns. The Texas Comptroller s WebFile program is a fast, friendly and secure method to file and pay Texas sales tax over the Internet 24 hours a day, 7 days a week. You can pay by Web electronic fund transfer or by credit card (American Express or Discover). It s FRIENDLY: Once you enter your data, WebFile s smart, interactive design automatically calculates your tax return, virtually eliminating human error. And, because WebFile taps the power of the Internet, it prevents you from submitting your return unless you agree that all the numbers add up. It s SECURE: Through WebFile, filing and paying taxes online is safe and secure. Sensitive business information and payments are closely guarded by state of the art encryption and a PIN/password process. Once you submit, you can rest assured that the Texas Comptroller of Public Accounts received your return because WebFile instantly presents a Reference Number receipt you can print for your records. For more information, check out our Web site at < and click on WebFile. For WebFile technical assistance call , extension , or send an to: WebFileHelp@cpa.state.tx.us.

2 Please Read the Following Information Before Completing Your Sales and Use Tax Return Sales tax allocation data collected during the past year showed the Comptroller s office processed nearly 2 million sales and use tax returns, allocating $4.3 billion in local sales tax to over 1,350 cities, transit authorities, counties, and special purpose districts. Taxpayer accuracy in collecting and reporting local sales tax is a vital part of the allocation process because the data reported on sales and use tax returns is used to determine the amount of local tax each of these jurisdictions receives. Each October we print this book with current tax rate changes and include tax rate changes from the past three quarters. The quarterly sales and use tax rate changes that will become effective in January, April and July 2006 will be printed on single pages that can be affixed to the designated pages indicated in this book. Local sales and use tax rate information is also available to search, view, or download from the Comptroller s Web site Window on State Government at < taxinfo/local/>. An updated quarterly version of the Rates Book in PDF format may also be found at the above Web site. The Comptroller s Web site is updated on the first day of each quarter (January, April, July and October) with the most current sales and use tax rate information. Notice of changes effective each quarter are posted on the Web site approximately four weeks in advance. The state sales and use tax rate is 6 1/4 percent. State law limits the collection of local sales and use tax to no more than 2 percent. Please refer to publication #94-105, Guidelines for Collecting Local Sales and Use Tax, for more detailed information. This publication is also available on the Comptroller s Web site under the following address < In this book are the local sales and use tax rates for Texas cities, transit authorities, counties, special purpose districts (SPDs), and combined areas. The name, local code, local rate, and total rate are listed for each taxing jurisdiction. The total rate for a city is comprised of the state tax rate, the city rate (if applicable) and the rates for the associated taxing jurisdictions listed beneath the city name. The local code for each taxing jurisdiction begins with a specific number. Cities start with a 2, transit authorities start with a 3, counties start with a 4, SPDs start with a 5 and combined areas start with a 6. Cities and counties without an assigned local code do not impose a local sales and use tax and should not be reported on the sales and use tax return. Transit authorities, counties, and SPDs that impose a local sales and use tax, such as San Antonio MTA and ATD, Delta and Fannin counties, and Delta County Emergency Services District in the examples below, are listed beneath the associated city s name with their local code and local rate. County names shown in parentheses next to a city, such as Bexar and Hidalgo in the examples below, are shown as a reference only. These counties have not adopted county sales and use tax and should not be listed on the sales and use tax return supplement to report local data. If a city is in more than one county, the total tax due may be different in each county, like in Pecan Gap below. Example: Local Code Local Rate Total Rate Alamo (Hidalgo Co) Pecan Gap Delta Co Delta Co Emergency Services District Pecan Gap Fannin Co San Antonio (Bexar Co) San Antonio MTA San Antonio ATD ii Texas Sales and Use Tax Rates (April 2006)

3 Cities, transit authorities, counties, and SPDs are separate taxing jurisdictions. Sales and use tax data should be reported for individual local taxing jurisdictions on the sales and use tax return supplement, as shown in the example below, and not combined and reported to one taxing jurisdiction. Unincorporated areas without an assigned local code should not be reported on the sales and use tax return supplement. These areas are shown in the main alphabetical listing of this book only if there is a tax responsibility in a geographically defined local taxing area City/Transit County/SPD No. 3. Amount Subject to Tax (Whole Dollars Only) Amount of Tax Due (Multiply Item 3 by Item 4) City/Transit/County/SPD Name Tax Rate Alamo XX,XXX XXX.XX Pecan Gap XX,XXX XXX.XX San Antonio XX,XXX XXX.XX San Antonio MTA XX,XXX XXX.XX San Antonio ATD XX,XXX XXX.XX Delta Co XX,XXX XXX.XX Fannin Co XX,XXX XXX.XX Delta Co Emergency Services District XX,XXX XXX.XX Answers to Frequently Asked Questions About Local Sales Tax Spring is an unincorporated area, without geographically defined boundaries, that does not impose a local sales and use tax. The portion of the area known as Spring in Harris County is located in the Houston MTA area. A very small portion of the area known as Spring in Harris County is located within the Old Town Spring Improvement District, which is a special purpose district (SPD) with a sales and use tax. This SPD is referenced on page xiv, in SPDs with Other Boundaries with instructions to call the district to determine if an address is located inside the SPD. Local sales and use tax collected in the Houston MTA or the Old Town Spring Improvement District should be reported to the appropriate taxing jurisdiction, not to Spring. The Woodlands is an unincorporated area, without geographically defined boundaries, located in Montgomery County. The area known as The Woodlands does not impose a local sales and use tax. The Town Center Improvement District and three Town Center Economic Development Zones (SPDs), are located within the unincorporated area of Montgomery County known as The Woodlands, but do not include all of The Woodlands. These SPDs are referenced on page xiv and xv, SPDs with Other Boundaries, with instructions to call the districts to determine if an address is located inside any of these SPDs. Local sales and use tax collected in these SPDs should be reported to the appropriate special purpose district, not to The Woodlands. The DFW Airport is not a taxing jurisdiction with an assigned code. The DFW Airport area is located within the cities of Euless, Grapevine, and Irving. To determine the correct taxing jurisdiction, please use a street locator map or verify the address by calling the city in which the sale or delivery was made. Local sales and use tax should be reported based on the physical location address and not a postal address. Lakeline Mall has a postal address of Cedar Park, Texas, but is physically located within the City of Austin. Local sales and use tax collected in Lakeline Mall should be reported to the City of Austin and the Austin MTA, not to Cedar Park. Baybrook Mall has a postal address of Friendswood, Texas, but is physically located within the City of Houston. Local sales and use tax collected in the Baybrook Mall should be reported to the City of Houston and the Houston MTA, not to Friendswood. The area known as Kingwood, in Harris County, was annexed by the City of Houston effective January 1, Although it has a postal address of Kingwood, local sales and use tax collected in this area should be reported to the City of Houston and the Houston MTA, not to Kingwood. Because many cities in Texas share a common ZIP Code and many ZIP Codes encompass an area both inside and outside a taxing jurisdiction, we do not recommend using this source as a method of reporting local sales and use tax. To determine the correct taxing jurisdictions, we recommend contacting the customer for additional information, using a street locator map for larger metropolitan areas, or verifying the address by calling the city in which the sale or delivery was made. Determining the correct taxing jurisdictions will ensure that all the local tax is collected and reported accurately. Texas Sales and Use Tax Rates (April 2006) iii

4 New and Additional Tax Rate Changes Effective October 1, 2005 City Sales and Use Tax The following city has abolished City Sales and Use Tax: City/County Name Local Code Local Rate Total Rate Westminster (Collin Co) The following cities have adopted City Sales and Use Tax: City/County Name Local Code Local Rate Total Rate Bedias Grimes Co Scurry (Kaufman Co) The following city has repealed the additional City Sales and Use Tax for Economic and Industrial Development: City/County Name Local Code Local Rate Total Rate Seabrook (Harris Co) Seabrook Crime Control District The following cities have imposed an additional City Sales and Use Tax for Economic and Industrial Development, Municipal Street Maintenance and Repair, Property Tax Relief and/or Sports and Community Venue: City/County Name Local Code Local Rate Total Rate Purpose Andrews (Andrews Co) IDC, PTR Bedias SMR Grimes Co Campbell SMR Hunt Co Cottonwood Shores (Burnet Co) SMR Cumby PTR Hopkins Co Estelline (Hall Co) SMR Everman (Tarrant Co) SMR Everman Crime Control District Ferris (Dallas Co) IDC Ferris (Ellis Co) IDC Frankston SMR Anderson Co Georgetown (Williamson Co) IDC, PTR Gorman (Eastland Co) IDC *Hebron (Denton Co) PTR Henrietta (Clay Co) SMR, PTR Jarrell (Williamson Co) IDC Karnes City SMR Karnes Co Little Elm (Denton Co) SMR Lovelady SMR Houston Co Mart SMR McLennan Co Princeton (Collin Co) IDC Progreso (Hidalgo Co) IDC San Antonio (Bexar Co) SCV San Antonio ATD San Antonio MTA Selma (Bexar Co) PTR Selma Municipal Development District Selma PTR Comal Co Selma PTR Guadalupe Co * The City of Hebron has not adopted the 1% City Sales and Use Tax. iv Texas Sales and Use Tax Rates (April 2006)

5 New and Additional Tax Rate Changes (continued) City/County Name Local Code Local Rate Total Rate Purpose Throckmorton (Throckmorton Co) PTR White Deer (Carson Co) IDC, PTR, SMR Purpose: IDC Economic and Industrial Development PTR Property Tax Relief SMR Municipal Street Maintenance and Repair SCV Sports and Community Venue County Sales and Use Tax The following county has imposed a Local Sales and Use Tax for Property Tax Relief: County Name Local Code Local Rate Lynn County The cities of ODonnell, Tahoka and Wilson in Lynn County are currently collecting a 1% city sales tax. The total rate in these cities will be 7 ¾%. The total rate in the unincorporated areas of Lynn County will be 6 ¾%. 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 Crowley Crime Control and Prevention District The boundaries of the Crowley Crime Control and Prevention District are the same boundaries as the City of Crowley. The total rate in the City of Crowley will be 8 ¼%. Erath County Development District No The Erath County Development District No.1 is located in the southeastern portion of Erath County, which has a county sales and use tax. The unincorporated areas of Erath County in ZIP Codes and are partially located within the Erath County Development District No.1. Contact the district representative at 254/ for additional boundary information. Rockwall County Public Safety and Fire Assistance District The Rockwall County Public Safety and Fire Assistance District is located in Rockwall County. The district includes all unincorporated areas in Rockwall County and the cities of Fate, McLendon Chisholm and Mobile City. Contact the district representative at 972/ for additional boundary information. Seabrook Crime Control and Prevention District The boundaries of the Seabrook Crime Control and Prevention District are the same boundaries as the City of Seabrook. The total rate in the City of Seabrook will be 8 ¼%. Texas Sales and Use Tax Rates (April 2006) v

6 New and Additional Tax Rate Changes Effective January 1, 2006 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 Airline Improvement District The Airline Improvement District is located in the north central portion of Harris County. The district is located entirely within the Houston MTA, which has a transit sales and use tax, but the district does not include any area within the City of Houston. ZIP Code is partially located within the district. Contact the district representative at 281/ for additional boundary information. Harris County Emergency Services District No. 5 The Harris County Emergency Services District No. 5, which provides emergency medical and ambulance services, is located in the northeastern portion of Harris County. The district does not include any area within the City of Houston or the Houston MTA. The district overlaps and contains most of the same territory as the Harris County Emergency Services District No. 80. The unincorporated area of Harris County in ZIP Code is partially located in the Harris County Emergency Services District No. 5. Contact the district representative at 281/ for additional boundary information. Harris County Emergency Services District No. 80 The Harris County Emergency Services District No. 80, which provides fire and rescue services, is located in the northeastern portion of Harris County. The district does not include any area within the City of Houston or the Houston MTA. The district overlaps and contains most of the same territory as the Harris County Emergency Services District No. 5. The unincorporated areas of Harris County in ZIP Codes 77521, and are partially located in the Harris County Emergency Services District No. 80. Contact the district representative at 713/ for additional boundary information. Jeff Davis County Emergency Services District No. 1 The boundaries of the Jeff Davis County Emergency Services District No. 1 are the same boundaries as Jeff Davis County and the Jeff Davis Health Services Special Purpose District, both of which have a sales and use tax, excluding any area within the City of Valentine. Contact the district representative at 432/ for additional boundary information. Sullivan City Crime Control and Prevention District The boundaries for the Sullivan City Crime Control and Prevention District are the same as the boundaries of the City of Sullivan City. The total rate in the City of Sullivan City will be 8¼%. vi Texas Sales and Use Tax Rates (April 2006)

7 New and Additional Tax Rate Changes Effective April 1, 2006 City Sales and Use Tax The following cities have imposed an additional City Sales and Use Tax for Economic and Industrial Development and/or Municipal Street Maintenance and Repair: City/County Name local Code Local Rate Total Rate Purpose Grapeland IDC Houston Co Kemp (Kaufman Co) SMR Littlefield (Lamb Co) SMR Richland Hills (Tarrant Co) IDC Fort Worth MTA Richland Hills Crime Control District Silverton (Briscoe Co) IDC, SMR Troy SMR Bell Co Purpose: IDC Economic and Industrial Development SMR Municipal Street Maintenance and 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 Palmview Crime Control And Prevention District The boundaries for the Palmview Crime Control and Prevention District are the same as the boundaries for the City of Palmview. The total rate in the City of Palmview will be 8 1/4%. Richland Hills Crime Control And Prevention District The boundaries for the Richland Hills Crime Control and Prevention District are the same as the boundaries for the City of Richland Hills. The total rate in the City of Richland Hills will be 8 1/4%. Texas Sales and Use Tax Rates (April 2006) vii

8 Attach Here! New and Additional Tax Rate Changes Effective July 1, 2006 If you do not receive this update by July 2006, call and ask for an update (publication # ) to be sent to you. Or log on to the Comptroller s Web site, Window on State Government, at: which is updated on the first day of each quarter (January, April, July and October) with the most current sales and use tax rate information. Notice of changes effective each quarter are posted on the Comptroller s Web site approximately four weeks in advance. ***Reminder*** Always check New and Additional Tax Rate Changes before using pages ix-42 of the Texas Sales and Use Tax Rates book. viii Texas Sales and Use Tax Rates (April 2006)

9 County Sales and Use Tax There are 122 counties that impose a county sales and use tax for property tax relief. The county tax is collected in addition to state tax and any other local taxes (city, transit, and special purpose district) when applicable. The counties listed below have a ½ percent sales and use tax rate unless indicated with an (>). County Name Local Code Anderson Angelina Aransas Archer Atascosa Austin Bailey Bandera Bastrop Bee L Bell L Blanco Bosque Bowie Brazoria Brazos L Brewster Burleson Caldwell Calhoun Camp Castro L Cherokee Childress L Colorado L Comal Comanche Concho Cooke Coryell Crosby Dawson Deaf Smith Delta Dickens Dimmit L El Paso L Erath Falls Fannin Fayette Franklin Frio Gillespie County Name Local Code Gonzales Gregg Grimes Guadalupe Hale Hamilton Hardeman L Hays Hill L Hood Hopkins Houston Hunt Jackson Jeff Davis Jefferson Jim Wells Karnes Kendall Kerr Kinney Kleberg Lamar Lampasas Lee Leon Liberty Live Oak Lubbock Lynn Madison Marion Maverick McCulloch McLennan Medina Menard Midland Milam Mitchell Morris Navarro Oldham Orange County Name Local Code Palo Pinto Parker Polk Rains Reagan Real Red River Runnels Sabine San Augustine San Jacinto San Saba Schleicher Scurry Smith Swisher > Terrell Terry Titus Tom Green Tyler Upshur Uvalde Val Verde Victoria Walker Washington Webb Wharton Wilbarger Winkler Wise Wood Young > 1½ % county tax rate. County-wide SPD sales and use tax. L SPD sales and use tax in part of the unincorporated county. Texas Sales and Use Tax Rates (April 2006) ix

10 Special Purpose District (SPD) Sales and Use Tax There are 110 special purpose districts (SPDs) that impose sales and use tax. These SPDs and their appropriate tax rates are shown below. The SPD tax is collected in addition to state tax and any other local taxes (city, transit, and county) when applicable. SPDs with Citywide Boundaries SPD Name Local Code Rate Effective Date Argyle Crime Control District ¼% 01/01/04 Azle Crime Control District ¼% 10/01/01 Balcones Heights Crime Control District ½% 01/01/99 Benbrook Library District ½% 10/01/99 Blue Mound Crime Control District ½% 10/01/01 Bogata Crime Control District ½% 10/01/00 Castle Hills Crime Control District ¼% 10/01/04 Colleyville Crime Control District ½% 07/01/99 Corinth Crime Control District ¼% 01/01/05 Corpus Christi Crime Control District /8% 04/01/98 Crowley Crime Control District ½% 10/01/05 Dalworthington Gardens Crime Control District ½% 04/01/99 Euless Crime Control District ¼% 04/01/96 Everman Crime Control District ¼% 10/01/02 Forest Hill Crime Control District ¼% 10/01/01 Forest Hill Library District ¼% 07/01/00 Fort Worth Crime Control District ½% 10/01/95 Fritch Crime Control District ¼% 10/01/02 Haltom City Crime Control District ¼% 04/01/96 Hurst Crime Control District ½% 01/01/96 Jersey Village Crime Control District ½% 04/01/99 Keller Crime Control District % 04/01/02 Lake Worth Crime Control District ¼% 07/01/04 North Richland Hills Crime Control District ½% 07/01/96 Palmhurst Crime Control District ½% 04/01/05 Palmview Crime Control And Prevention District ½% 04/01/06 Pasadena Crime Control District ½% 04/01/99 Reno Crime Control District ½% 01/01/03 Richland Hills Crime Control And Prevention District % 04/01/06 River Oaks Crime Control District ½% 01/01/97 Rockdale Hospital District ½% 10/01/94 Saginaw Crime Control District ½% 04/01/98 Sansom Park Crime Control District ½% 04/01/02 Seabrook Crime Control District ½% 10/01/05 Shavano Park Crime Control District ½% 10/01/99 South Houston Crime Control District ¼% 04/01/02 Southlake Crime Control District ½% 04/01/98 Sullivan City Crime Control and Prevention District ½% 01/01/06 Watauga Crime Control District ½% 07/01/96 Westworth Village Crime Control District ½% 10/01/00 White Settlement Crime Control District ½% 07/01/96 Windcrest Crime Control District ¼% 01/01/05 x Texas Sales and Use Tax Rates (April 2006)

11 Special Purpose District (SPD) Sales and Use Tax (continued) SPDs that are Municipal Development Districts The following Municipal Development Districts are located in cities whose boundaries overlap more than one county. The Municipal Development District s sales and use tax is imposed only in the portion of the city located in the county(ies) listed. SPD Name In This City And in this County or Counties Local Code Rate Effective Date Aransas Pass Municipal Development District Aransas Pass Nueces & San Patricio ½% 10/01/98 Baytown Municipal Development District Baytown Harris ½% 10/01/01 Morgan s Point Municipal Development District Morgan s Point Harris ½% 01/01/05 Overton Municipal Development District Overton Rusk ½% 04/01/05 San Diego Municipal Development District San Diego Duval ½% 07/01/02 Selma Municipal Development District Selma Bexar ½% 01/01/05 SPDs with Countywide Boundaries SPD Name Local Code Rate Effective Date Aransas County Health Services ½% 01/01/92 Baylor County Hospital District % 01/01/91 Brooks County Health Services ½% 01/01/00 Chambers County Health Services ½% 04/01/01 Delta County Emergency Services District ½% 10/01/94 Ector County Hospital District ¾% 01/01/91 Jeff Davis County Health Services ½% 10/01/91 Jim Hogg County Health Services ½% 04/01/97 Kimble County Emergency Services District ½% 01/01/95 Kinney County Health Services ½% 04/01/93 Mason County Health Services ½% 04/01/99 Maverick County LFW and CDC District ½% 01/01/96 McCulloch County Hospital District ¼% 07/01/93 Nacogdoches County Hospital District % 07/01/92 Reeves County Hospital District ½% 01/01/91 Schleicher County Health Services ½% 04/01/97 Uvalde County Health Services ½% 01/01/91 Winkler County Health Services ½% 04/01/96 Also subject to ½% county sales and use tax. SPDs with Other Boundaries SPD Name Local Code Rate Effective Date Airline Improvement District % 01/01/06 The Airline Improvement District is located in the north central portion of Harris County. The district is located entirely within the Houston MTA, which has a transit sales and use tax, but the district does not include any area within the City of Houston. ZIP Code is partially located within the district. Contact the district representative at 281/ for additional boundary information. Aldine Community Improvement District % 01/01/02 The Aldine Community Improvement District is located in north central Harris County. The Aldine Community Improvement District is partially located within the Houston MTA, which has a transit sales and use tax, but the district does not include any area within the City of Houston. ZIP Codes 77032, 77039, 77093, and are partially located within the Aldine Community Improvement District. Contact the district representative at 713/ for additional boundary information. (continued on next page) Texas Sales and Use Tax Rates (April 2006) xi

12 SPDs with Other Boundaries (continued) SPD Name Local Code Rate Effective Date Blanco County North Library District ½% 04/01/03 The Blanco County North Library District is located in the northern portion of Blanco County, which has a county sales and use tax. The City of Round Mountain is located entirely within the Blanco County North Library District. The Blanco County North Library District includes only a small portion of Johnson City. Sales in this unique area must be reported using the combined area local code of The unincorporated areas of Blanco County in ZIP Codes 78620, 78635, 78636, 78654, 78663, 78669, and are partially located within the Blanco County North Library District. Contact the district representative at 830/ for additional boundary information. Blanco County South Library District ½% 07/01/02 The Blanco County South Library District is located in the southern portion of Blanco County, which has a county sales and use tax. The Blanco County South Library District does not include any area within the City of Blanco. The unincorporated areas of Blanco County in ZIP Codes 78027, 78070, 78606, 78620, and are partially located within the Blanco County South Library District. Contact the district representative at 830/ for additional boundary information. Brewster County Emergency Services District No % 04/01/04 The Brewster County Emergency Services District No. 1 is located in the southern portion of Brewster County, which has a county sales and use tax. The Big Bend National Park is located entirely within the Brewster County Emergency Services District No. 1. The unincorporated areas of Brewster County in ZIP Codes 79830, and are partially located within the Brewster County Emergency Services District No 1. Contact the district representative at 432/ for additional boundary information. Bulverde Area Rural Library District ½% 07/01/00 The Bulverde Area Rural Library District is located in the western portion of Comal County, which has a county sales and use tax. The City of Bulverde is located entirely within the Bulverde Area Rural Library District. The unincorporated area known as Spring Branch is located within the Bulverde Area Rural Library District. The unincorporated areas of Comal County in ZIP Codes 78006, 78070, and are partially located within the Bulverde Area Rural Library District. Contact the district representative at 830/ for additional boundary information. Canyon Lake Community Library District ½% 07/01/00 The Canyon Lake Community Library District is located in the northern portion of Comal County, which has a county sales and use tax. The unincorporated area known as Canyon Lake is located within the Canyon Lake Community Library District. The Canyon Lake Community Library District is partially located within the Comal County Emergency Services District No. 3, which has a special purpose district sales and use tax. The unincorporated areas of Comal County in ZIP Codes 78130, 78132, 78133, and are partially located within the Canyon Lake Community Library District. Contact the district representative at 830/ for additional boundary information. Cherokee County Development District No ½% 10/01/99 The Cherokee County Development District No. 1 is located in the northwest corner of Cherokee County, which has a county sales and use tax. The unincorporated area of Cherokee County in ZIP Code is partially located within the Cherokee County Development District No. 1. Contact the district representative at 512/ for additional boundary information. Comal County Emergency Services District No % 04/01/04 The Comal County Emergency Services District No. 3 is located in the northern portion of Comal County, which has a county sales and use tax. The Canyon Lake Community Library District, which has a special purpose district sales and use tax, is entirely located within the Comal County Emergency Services District No. 3. The unincorporated areas of Comal County in ZIP Codes 78070, 78130, 78132, 78133, 78606, 78623, and are partially located within the Comal County Emergency Services District No. 3. Contact the district representative at 830/ for additional boundary information. Comal County Emergency Services District No ½% 07/01/05 The Comal County Emergency Services District No. 6 is located in the southern portion of Comal County, which has a county sales and use tax. The City of Garden Ridge is located entirely within the Comal County Emergency Services District No. 6. The unincorporated areas of Comal County in ZIP Codes and are partially located within the Comal County Emergency Services District No. 6. Contact the district representative at 210/ for additional boundary information. Denton County Development District No ½% 10/01/99 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 area of Denton County in ZIP Code is partially located within the Denton County Development District No. 4. Contact the district representative at 713/ for additional boundary information. Dripping Springs Community Library District ¼% 04/01/00 The Dripping Springs Community Library District is located in the northwestern portion of Hays County, which has a county sales and use tax. The boundaries of the library 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 located entirely within the Dripping Springs Community Library District. The unincorporated areas of Hays County in ZIP Codes 78619, 78620, 78736, and are partially located within the Dripping Springs Community Library District. A small portion of the City of Austin is located in Hays County and the Dripping Springs Community Library District. Sales in this unique area must be reported using the combined area local code of Contact the district representative at 512/ for additional boundary information. (continued on next page) xii Texas Sales and Use Tax Rates (April 2006)

13 SPDs with Other Boundaries (continued) SPD Name Local Code Rate Effective Date East Montgomery County Improvement District % 01/01/98 The East Montgomery County Improvement District is located in the southeastern portion of Montgomery County. The Montgomery County Emergency Services Districts No. 6, No. 7 and No. 12, each have a special purpose district sales and use tax and are partially within the East Montgomery County Improvement District. The boundaries of the improvement district are the same as the New Caney and Splendora Independent School Districts, excluding any area within the City of Houston. The cities of Patton Village and Splendora are located entirely within the East Montgomery County Improvement District. The unincorporated areas known as New Caney, Porter, Roman Forest and Woodbranch are located within in the East Montgomery County Improvement District and the unincorporated areas of Montgomery County in ZIP Codes 77302, 77327, 77339, 77357, and are partially located within the East Montgomery County Improvement District. Contact the district representative at 281/ for additional boundary information. Eastland Memorial Hospital District ½% 01/01/94 The Eastland Memorial Hospital District is located in the northern portion of Eastland County. The City of Eastland is located entirely within the Eastland Memorial Hospital District. The unincorporated area known as Flatwood is located within the Eastland Memorial Hospital District. The unincorporated areas of Eastland County in ZIP Codes 76435, 76437, 76448, and are partially located within the Eastland Memorial Hospital District. Contact the district representative at 254/ for additional boundary information. El Paso County Emergency Services District No ½% 10/01/01 The boundaries of the El Paso County Emergency Services District No. 2 are the same boundaries as El Paso County, which has a county sales and use tax, excluding any area within the cities of El Paso and Horizon City. Contact the district representative at 915/ for additional boundary information. Erath County Development District No ½% 10/01/05 The Erath County Development District No. 1 is located in the southeastern portion of Erath County, which has a county sales and use tax. The unincorporated areas of Erath County in ZIP Codes and are partially located within the Erath County Development District No. 1. Contact the district representative at 254/ for additional boundary information. Harris County Emergency Services District No % 01/01/06 The Harris County Emergency Services District No. 5, which provides emergency medical and ambulance services, is located in the northeastern portion of Harris County. The district does not include any area within the City of Houston or the Houston MTA. The district overlaps and contains most of the same territory as the Harris County Emergency Services District No. 80. The unincorporated area of Harris County in ZIP Code is partially located in the Harris County Emergency Services District No. 5. Contact the district representative at 281/ for additional boundary information. Harris County Emergency Services District No % 01/01/06 The Harris County Emergency Services District No. 80, which provides fire and rescue services, is located in the northeastern portion of Harris County. The district does not include any area within the City of Houston or the Houston MTA. The district overlaps and contains most of the same territory as the Harris County Emergency Services District No. 5. The unincorporated areas of Harris County in ZIP Codes 77521, and are partially located in the Harris County Emergency Services District No. 80. Contact the district representative at 713/ for additional boundary information. Hood County Development District No. One ½% 10/01/99 The Hood County Development District No. One is located in the central portion of Hood County, which has a county sales and use tax. The Hood County Development District No. One is located within the unincorporated area of Hood County known as Acton. The unincorporated area of Hood County in ZIP Code is partially located within the Hood County Development District No. One. Contact the district representative at 817/ for additional boundary information. Jeff Davis County Emergency Services District No % 01/01/06 The boundaries of the Jeff Davis County Emergency Services District No. 1 are the same boundaries as Jeff Davis County and the Jeff Davis Health Services Special Purpose District, both of which have a sales and use tax, excluding any area within the City of Valentine. Contact the district representative at 432/ for additional boundary information. Kaufman County Development District ½% 10/01/97 The Kaufman County Development District is located in the northwest portion of Kaufman County. The district is composed of multiple tracts of land, some of which do not adjoin, in the general area located between the cities of Forney and Terrell, along either side of U.S. Highway 80. The unincorporated area of Kaufman County in ZIP Code is partially located within the Kaufman County Development District. Contact the district representative at 512/ for additional boundary information. Lake Travis Community Library District ¼% 10/01/04 The Lake Travis Community Library District is located in the western portion of Travis County. The Lake Travis Community Library District has the same boundaries as the Lake Travis Independent School District. The cities of Lakeway and Briarcliff are located entirely within the Lake Travis Community Library District. The library district does not include any area within the City of Bee Cave. The unincorporated area of Travis County in ZIP Codes 78620, 78669, 78734, and are partially located in the Lake Travis Community Library District. Contact the district representative at 512/ for additional boundary information. Liberty Hill Public Library District ¼% 07/01/03 The Liberty Hill Public Library District is located in the southeastern portion of Williamson County. The Liberty Hill Public Library District has the same boundaries as the Liberty Hill Independent School District. The City of Liberty Hill is located entirely within the library district. The unincorporated areas of Williamson County in ZIP Codes 76527, 76550, 78605, 78608, 78611, 78615, 78626, 78627, 78628, 78630, and are partially located within the Liberty Hill Public Library District. Contact the district representative at 512/ for additional boundary information. (continued on next page) Texas Sales and Use Tax Rates (April 2006) xiii

14 SPDs with Other Boundaries (continued) SPD Name Local Code Rate Effective Date Montgomery County Emergency Services District No ½% 01/01/05 The Montgomery County Emergency Services District No. 6 is located in the southeastern portion of Montgomery County. Montgomery County Emergency Services District No. 6 is partially located within the East Montgomery County Improvement District, which has a special purpose district sales and use tax. The unincorporated areas of Montgomery County in ZIP Codes 77339, and are partially located within the Montgomery County Emergency Services District No. 6. Contact the district representative at 281/ for additional boundary information. Montgomery County Emergency Services District No ½% 01/01/05 The Montgomery County Emergency Services District No. 7 is located in the southeastern portion of Montgomery County. Montgomery County Emergency Services District No. 7 is partially located within the East Montgomery County Improvement District, which has a special purpose district sales and use tax. The unincorporated areas of Montgomery County in ZIP Codes 77302, and are partially located within the Montgomery County Emergency Services District No. 7. Contact the district representative at 713/ for additional boundary information. Montgomery County Emergency Services District No % 07/01/05 The Montgomery County Emergency Services District No. 9 is located in the east-central portion of Montgomery County. The unincorporated areas of Montgomery County in ZIP Codes 77301, 77302, and are partially located within the Montgomery County Emergency Services District No. 9. Contact the district representative at 936/ for additional boundary information. Montgomery County Emergency Services District No ½% 10/01/04 The Montgomery County Emergency Services District No. 12 is located in the northeastern portion of Montgomery County. Montgomery County Emergency Services District No. 12 is partially located within the East Montgomery County Improvement District, which has a special purpose district sales and use tax. The City of Cut And Shoot is located entirely within the Montgomery County Emergency Services District No. 12. The unincorporated area of Montgomery County in ZIP Codes 77303, and are partially located in the Montgomery County Emergency Services District No. 12. Contact the district representative at 936/ for additional boundary information. Old Town Spring Improvement District % 04/01/02 The Old Town Spring Improvement District is located in northern Harris County. The district is located entirely within the Houston MTA, which has a transit sales and use tax, but does not include any area within the City of Houston. ZIP Code is partially located within the Old Town Spring Improvement District. Contact the district representative at 281/ for additional boundary information. Rice Hospital District ½% 10/01/97 The Rice Hospital District is located in Colorado County, which has a county sales and use tax. The City of Eagle Lake is located entirely within the Rice Hospital District. The unincorporated areas known as Altair, Garwood, Matthews, Nada and Sheridan are located within the Rice Hospital District. The unincorporated areas of Colorado County in ZIP Codes 77412, 77434, 77442, and are partially located within the Rice Hospital District. Contact the district representative at 979/ for additional boundary information. Rockwall County Public Safety and Fire Assistance District ½% 10/01/05 The Rockwall County Public Safety and Fire Assistance District is located in Rockwall County. The district includes all unincorporated areas in Rockwall County and the cities of Fate, McLendon Chisholm and Mobile City. Contact the district representative at 972/ for additional boundary information. Salado Public Library District ½% 10/01/98 The Salado Public Library District is located in the southern portion of Bell County, which has a county sales and use tax. The Salado Public Library District has the same boundaries as the Salado Independent School District. The City of Salado is located entirely within the library district. The unincorporated areas of Bell County in ZIP Codes and are partially located within the Salado Public Library District. A small portion of the City of Belton is located within the Salado Public Library District. Sales in this unique area must be reported by using the combined area local code of Contact the district representative at 254/ for additional boundary information. Timpson Public Library District ½% 07/01/03 The Timpson Public Library District is located in the southwestern portion of Shelby County. The Timpson Public Library District has the same boundaries as the Timpson Independent School District. The City of Timpson is located entirely within the library district. The unincorporated area of Shelby County in ZIP Code is partially located within the Timpson Public Library District. Contact the district representative at 936/ for additional boundary information. Town Center Economic Development Zone No % 01/01/01 The Town Center Economic Development Zone No. 1 is the Cynthia Woods Mitchell Pavilion site and is located entirely within the Town Center Improvement District, which has a special purpose district sales and use tax. The development zone does not include all of the improvement district. Both the district and the zone are located within the unincorporated area of Montgomery County known as The Woodlands, but neither includes all of The Woodlands. ZIP Code is partially located within the Town Center Economic Development Zone No. 1. Contact the development zone representative at 281/ for additional boundary information. Town Center Economic Development Zone No % 10/01/03 The Town Center Economic Development Zone No. 2 is the Market Street Retail Center and is located entirely within the Town Center Improvement District, which has a special purpose district sales and use tax. The development zone does not include all of the improvement district. Both the district and the zone are located within the unincorporated area of Montgomery County known as The Woodlands, but neither include all of The Woodlands. ZIP Code is partially located within the Town Center Economic Development Zone No. 2. Contact the district representative at 281/ for additional boundary information. (continued on next page) xiv Texas Sales and Use Tax Rates (April 2006)

15 SPDs with Other Boundaries (continued) SPD Name Local Code Rate Effective Date Town Center Economic Development Zone No % 10/01/03 The Town Center Economic Development Zone No. 3 is the south mall expansion of the Woodlands Mall and two small tracts on the Woodlands Waterway and is located entirely within the Town Center Improvement District, which has a special purpose district sales and use tax. The development zone does not include all of the improvement district. Both the district and the zone are located within the unincorporated area of Montgomery County known as The Woodlands, but neither includes all of The Woodlands. ZIP Code is partially located within the Town Center Economic Development Zone No. 3. Contact the district representative at 281/ for additional boundary information. Town Center Improvement District % 10/01/94 The Town Center Improvement District is located within the unincorporated area of Montgomery County known as The Woodlands, but does not include all of The Woodlands. The Town Center Economic Development Zones No. 1, No. 2, and No. 3, each have a special purpose district sales and use tax, and are located within the Town Center Improvement District, but the development zones do not include all of the improvement district. ZIP Codes 77380, and are partially located within the Town Center Improvement District. Contact the district representative at 281/ for additional boundary information. Travis County Emergency Services District No ½% 01/01/01 The Travis County Emergency Services District No. 2 is located in the northeastern portion of Travis County. The Wells Branch Community Library District, which has a special purpose district sales and use tax, and the portion of the City of Pflugerville located in Travis County are located entirely within the Travis County Emergency Services District No. 2. The Travis County Emergency Services District No. 2 also includes a portion of the Austin MTA, but does not include any area within the City of Austin. The unincorporated areas of Travis County in ZIP Codes 78615, 78653, 78660, 78664, 78691, and are partially located within the Travis County Emergency Services District No. 2. Contact the district representative at 512/ for additional boundary information. Travis County Emergency Services District No % 07/01/04 The Travis County Emergency Services District No. 3 is located in the southwestern portion of Travis County. The Travis County Emergency Services District No. 3 does not include any area in the City of Austin or the Austin MTA. The unincorporated areas of Travis County in ZIP Codes 78735, and are partially located within the Travis County Emergency Services District No. 3. Contact the district representative at 512/ for additional boundary information. Travis County Emergency Services District No % 10/01/01 The Travis County Emergency Services District No. 4 is located in various portions of northeast and northwest Travis County that do not adjoin. The Travis County Emergency Services District No. 4 also includes a portion of the Austin MTA, but does not include any area within the City of Austin. The unincorporated areas of Travis County in ZIP Codes 78724, 78725, 78726, 78727, 78728, 78729, 78730, 78750, 78753, 78754, and are partially located within the Travis County Emergency Services District No. 4. Contact the district representative at 512/ for additional boundary information. Travis County Emergency Services District No % 04/01/04 The Travis County Emergency Services District No. 11 is located in the southeastern portion of Travis County. The Travis County Emergency Services District No. 11 does not include any area in the City of Austin or the Austin MTA. The City of Creedmoor is located entirely within the Travis County Emergency Services District No. 11. The portion of the City of Mustang Ridge in Travis County is within the Travis County Emergency Services District No. 11. The unincorporated areas of Travis County in ZIP Codes 78610, 78612, 78617, 78719, 78742, and are partially located within the Travis County Emergency Services District No. 11. Contact the district representative at 512/ for additional boundary information. Wells Branch Community Library District ½% 07/01/99 The Wells Branch Community Library District is located in the northern portion of Travis County. The portion of the Wells Branch Municipal Utility District in Travis County is located in the Wells Branch Community Library District. The Wells Branch Community Library District is located entirely within the Travis County Emergency Services District No. 2, which has a special purpose district sales and use tax. The unincorporated area of Travis County in ZIP Code is partially located within the Wells Branch Community Library District. Contact the district representative at 512/ for additional boundary information. Westbank Community Library District ½% 10/01/98 The Westbank Community Library District is located in the western portion of Travis County. The Westbank Community Library District has the same boundaries as the Eanes Independent School District, excluding most of the area within the City of Austin. A small portion of the City of Austin known as Davenport West is located within the Westbank Community Library District. Sales in this unique area must be reported by using the combined area local code of The cities of Rollingwood and West Lake Hills are located entirely within the Westbank Community Library District. The unincorporated areas of Travis County in ZIP Codes and are partially located within the Westbank Community Library District. Contact the administrative assistant with the district at 512/ for additional boundary information. Wimberley Village Library District ½% 04/01/00 The Wimberley Village Library District is located in the southwestern portion of Hays County, which has a county sales and use tax. The Wimberley Village Library District has the same boundaries as the Wimberley Independent School District, excluding any portion of the school district within Comal County. The cities of Wimberley and Woodcreek are located entirely within the Wimberley Village Library District. The unincorporated areas of Hays County in ZIP Codes and are partially located within the Wimberley Village Library District. Contact the district representative at 512/ for additional boundary information. Winnie-Stowell Hospital District ¾% 01/01/05 The Winnie-Stowell Hospital District is located in the eastern portion of Chambers County, which has a countywide special purpose district sales and use tax to provide revenue for health services in the county. The unincorporated areas of Chambers County in ZIP Codes and are partially located within the Winnie- Stowell Hospital District. Contact the district representative at 409/ for additional boundary information. Texas Sales and Use Tax Rates (April 2006) xv

16 Transit Sales and Use Tax There are six metropolitan transit authorities (MTAs), two city transit departments (CTDs), one county transit authority (CTA) and one advanced transportation district (ATD) that impose sales and use tax. These authorities, their appropriate tax rates, and the participating cities and areas in each transit area are shown below. Austin MTA (Rate 1%) Eff: 07/01/85 Austin Leander San Leanna Jonestown Manor Volente Lago Vista Point Venture The unincorporated area of southern Williamson County including Anderson Mill, Jollyville, and Pond Springs. The unincorporated area of Travis County Commissioner Precinct 2 (north and northwest Travis County), including the Wells Branch Community Library District. Corpus Christi MTA (Rate ½%) Eff: 01/01/86 Agua Dulce Driscoll Robstown Bishop Gregory San Patricio Corpus Christi Port Aransas The unincorporated areas of Nueces County. Dallas MTA (Rate 1%) Eff: 01/01/84 Addison Garland Plano Carrollton Glenn Heights Richardson Cockrell Hill Highland Park Rowlett Dallas Irving University Park Farmers Branch Denton County CTA (Rate ½%) Eff: 01/01/04 Denton Highland Village Lewisville El Paso CTD (Rate ½%) Eff: 04/01/88 The City of El Paso only. Houston MTA (Rate 1%) Eff: 10/01/78 Bellaire Houston Piney Point Village Bunker Hill Village Humble Southside Place El Lago Hunters Creek Village Spring Valley Hedwig Village Katy Taylor Lake Village Hilshire Village Missouri City West University Place The unincorporated areas of southwest and northwest Harris County including Bammel, Cypress, Hockley, Hufsmith, Klein, Satsuma, Westfield, and the portion of Spring that is within Harris County. Laredo CTD (Rate ¼%) Eff: 07/01/91 The City of Laredo only. San Antonio ATD (Rate ¼%) Eff: 04/01/05 San Antonio San Antonio MTA (Rate ½%) Eff: 01/01/78 Alamo Heights Elmendorf San Antonio Balcones Heights Kirby Shavano Park Castle Hills Leon Valley Terrell Hills China Grove Olmos Park Converse Saint Hedwig The unincorporated areas of Bexar County. Note: The City of Hollywood Park withdrew from the San Antonio MTA effective December 31, The City of Grey Forest withdrew from the San Antonio MTA effective September 30, The City of Selma withdrew from the San Antonio MTA effective March 31, Fort Worth MTA (Rate ½%) Eff: 04/01/84 Blue Mound Fort Worth Richland Hills Note: The City of Lake Worth withdrew from the Fort Worth MTA effective March 31, xvi Texas Sales and Use Tax Rates (April 2006)

17 Combined Area City Sales and Use Tax The combined area local code is used to separately distinguish unique areas where a portion of a city overlaps another taxing jurisdiction, resulting in a total local tax rate that would exceed two percent. However, legislation allows the Comptroller to make the necessary adjustments to the total local tax rate to maintain a two percent rate for these unique areas. If you do business in one of these unique city areas, you must use the combined area local code instead of the regular city code to report local sales and use tax. The combined area city sales tax is collected in addition to state tax and any other local taxes (transit, county, special purpose district) when applicable. NOTE: Do not report the city local code and the combined area local code for the same sales transaction. Combined Area Name Local Code Rate Effective Date Austin/Dripping Springs Library District/Hays Co % 10/01/2002 Austin MTA % The Austin/Dripping Springs Library District/Hays County combined area is the southern portion of the City of Austin located in Hays County. Contact the city representative at 512/ for additional boundary information. Austin/Westbank Community Library District % 07/01/2001 Austin MTA % The Austin/Westbank Community Library District combined area is located in two southwestern portions of the City of Austin, but primarily in the area known as Davenport West. ZIP code is partially located within the Austin/Westbank Community Library District. Contact the district representative at 512/ for additional boundary information. Belton/Salado Public Library District ½% 04/01/2001 Bell Co ½% The Belton/Salado Public Library District combined area is located in the southern portion of the City of Belton. Contact the district representative at 254/ for additional boundary information. Corpus Christi/Kleberg Co /01/2002 Corpus Christi MTA ½% Corpus Christi Crime Control District % The Corpus Christi/Kleberg County combined area is the southern portion of the City of Corpus Christi located in Kleberg County. Contact the city representative at 361/ for additional boundary information. Fort Worth/Wise Co % 07/01/2002 Fort Worth MTA ½% Fort Worth Crime Control District ½% The Fort Worth/Wise County combined area is the northwestern portion of the City of Fort Worth located in Wise County. Contact the city representative at 817/ for additional boundary information. Johnson City/Blanco Co North Library District/Blanco Co ½% 07/01/2005 Blanco Co ½% The Johnson City/Blanco Co North Library District/Blanco County combined area is located in the western portion of Johnson City. Contact the city representative at 830/ for additional boundary information. Royse City/Hunt Co % 01/01/2004 The Royse City combined area is located in the eastern portion of the City of Royse City located in Hunt County. Contact the city representative at 972/ for additional boundary information. Texas Sales and Use Tax Rates (April 2006) xvii

18 Abbott Alexander Hill Co Erath Co Abernathy Alfred Hale Co Jim Wells Co Abernathy Algerita Lubbock Co San Saba Co Abilene (Jones Co) Alice Abilene (Taylor Co) Jim Wells Co Ace Alief (Harris Co) Polk Co Houston MTA Ackerly Allen (Collin Co) Dawson Co Allenfarm Ackerly (Howard Co) Brazos Co Ackerly (Martin Co) Allentown Acme Angelina Co Hardeman Co Alleyton Acton Colorado Co Hood Co Alma (Ellis Co) Hood Co Dev Dist No Alpine Acuff Brewster Co Lubbock Co Altair Adamsville Colorado Co Lampasas Co Rice Hospital District Addison (Dallas Co) Alto Dallas MTA Cherokee Co Adkins (Bexar Co) Alto Springs San Antonio MTA Falls Co Adrian Alton (Hidalgo Co) Oldham Co Alum Creek Afton Bastrop Co Dickens Co Alvarado (Johnson Co) Agnes Alvin Parker Co Brazoria Co Agua Dulce (Nueces Co) Alvord Corpus Christi MTA Wise Co Agua Nueva (Jim Hogg Co) Amarillo (Potter Co) Jim Hogg County Health Services Amarillo (Randall Co) Aguilares Ames Webb Co Liberty Co Alamo (Hidalgo Co) Amherst (Lamb Co) Alamo Beach Ammansville Calhoun Co Fayette Co Alamo Heights (Bexar Co) Amsterdam San Antonio MTA Brazoria Co Alba Anahuac (Chambers Co) Rains Co Chambers Co Health Ser Alba Anchor Wood Co Brazoria Co Albany (Shackelford Co) Anderson Albert Grimes Co Gillespie Co Andrews (Andrews Co) Albion Angleton Red River Co Brazoria Co Aledo Angus Parker Co Navarro Co

19 Anna (Collin Co) Atascocita (Harris Co) Annarose Houston MTA Live Oak Co Atascosa (Bexar Co) Annetta San Antonio MTA Parker Co Ater Annetta North Coryell Co Parker Co Athens (Henderson Co) Annetta South Atlanta (Cass Co) Parker Co Aubrey (Denton Co) Annona Augusta Red River Co Houston Co Anson (Jones Co) Aurora Anthony Wise Co El Paso Co Austin/Dripping Springs Lib Dt/Hays Co El Paso Co Es Dis No Austin MTA Anton (Hockley Co) Austin (Travis Co) Appleby (Nacogdoches Co) Austin MTA Nacogdoches County Hospital District Austin (Williamson Co) Aquilla Austin MTA Hill Co Austin/Westbank Lib Dist (Travis Co) Aransas Pass Austin MTA Aransas Co Austonio Aransas County Health Services Houston Co Aransas Pass (Nueces Co) Austwell (Refugio Co) Aransas Pass Municipal Develop Dist Avery Aransas Pass (San Patricio Co) Red River Co Aransas Pass Municipal Develop Dist Avinger (Cass Co) Archer City Avinger Archer Co Marion Co Arcola (Fort Bend Co) Axtell Argenta McLennan Co Live Oak Co Azle Argyle (Denton Co) Parker Co Argyle Crime Control District Azle Crm Control Dist Arlington (Tarrant Co) Azle (Tarrant Co) Arnett Azle Crm Control Dist Coryell Co Bagwell Arney Red River Co Castro Co Bailey Arp Fannin Co Smith Co Baileys Prairie Art (Mason Co) Brazoria Co Mason County Health Services Baileyville Arthur City Milam Co Lamar Co Baird (Callahan Co) Asa Balch Springs (Dallas Co) McLennan Co Balcones Heights (Bexar Co) Asherton San Antonio MTA Dimmit Co Balcones Heights Crime Control Dist Ashland Ballinger Upshur Co Runnels Co Asia Balmorhea (Reeves Co) Polk Co Reeves County Hospital District Aspermont (Stonewall Co) Balsora Wise Co

20 Bammel (Harris Co) Beckville (Panola Co) Houston MTA Bedford (Tarrant Co) Bandera Bedias Bandera Co Grimes Co Bangs (Brown Co) Bee Cave (Travis Co) Banquete (Nueces Co) Bee House Corpus Christi MTA Coryell Co Barbarosa Beeville Guadalupe Co Bee Co Barclay Belfalls Falls Co Bell Co Bardwell (Ellis Co) Bellaire (Harris Co) Barkman Houston MTA Bowie Co Bellevue (Clay Co) Barnes Bellmead Polk Co McLennan Co Barnum Bells (Grayson Co) Polk Co Bellville Barry Austin Co Navarro Co Belmont Bartlett Gonzales Co Bell Co Belott Bartlett (Williamson Co) Houston Co Bartley Woods Belton Fannin Co Bell Co Bartonville (Denton Co) Belton/Salado Public Library District Bassett Bell Co Bowie Co Ben Arnold Bastrop Milam Co Bastrop Co Ben Bolt Bateman Jim Wells Co Bastrop Co Ben Franklin Battle Delta Co McLennan Co Delta Co Emergency Services District Bay City (Matagorda Co) Benavides (Duval Co) Bayou Vista (Galveston Co) Benbrook (Tarrant Co) Bayside (Refugio Co) Benbrook Library District Baytown (Chambers Co) Bend Chambers Co Health Ser San Saba Co Baytown (Harris Co) Benjamin (Knox Co) Baytown Mun Dev Dist Bennett Bayview (Cameron Co) Parker Co Bazette Berea Navarro Co Marion Co Beach City (Chambers Co) Bergheim Chambers Co Health Ser Kendall Co Bear Creek Bernardo Hays Co Colorado Co Beasley (Fort Bend Co) Berryville (Henderson Co) Beaumont Bertram (Burnet Co) Jefferson Co Best Beauxart Gardens Reagan Co Jefferson Co Bethel Bebe Anderson Co Gonzales Co