Texas Economy in Focus
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Economic Development Tip Sheets and Reports

Local Sales and Use Tax Information

Need Help?

For additional information, contact a regional representative in the Comptroller’s Economic Development and Analysis Division at (800) 531-5441, ext. 3-4679, or at (512) 463-4679.

Sales Tax Economic Development Programs

County Assistance Districts

Chapter 387, Local Government Code

Any county may adopt this sales tax, in all or part of the county, if the new combined local sales tax rate would not exceed 2 percent at any location within the district. The commissioners court serves as the board of directors.

County assistance district funds can be used for construction, maintenance or improvement of roads or highways; provision of law enforcement and detention services; maintenance or improvement of libraries, museums, parks or other recreational facilities; promotion of economic development and tourism; firefighting and fire prevention services and provision of services that benefit the public welfare.

View County Assistance District Sales Tax Tip Sheet (PDF)