What Is a Statutory Tax District

There is a sentence in a section of the contract that always breaks all feathers when we teach our class to navigate the 1 vs. 4 family contract. The last sentence of Section 6 E(3) Legal Tax District states that the seller must serve on the buyer a notice of legal tax district, i.e. a MUD or WCID notice. It`s not a shock (it`s usually done by the agents, and then again by the securities company at closing), but what breaks the feathers is the party saying that this notice must be signed BEFORE the contract is executed. It`s certainly not always easy! Caldwell Hays Emergency Services District No. 1, located in parts of Caldwell and Hays counties, voted to increase the county`s sales and use tax to one and a half percent in the unincorporated portion of the county, excluding the area in the towns of Niederwald and Mustang Ridge. To manage the two sales tax rates, the two parts of the district are described below with the corresponding local code and sales tax rate. If you represent a city, county, or other local jurisdiction, the following sections explain the process for allocating local taxes and instructions for collecting a new county tax in your country. Fort Bend County Emergency Services District No. 5 is located in north-central Fort Bend County.

The District may include areas of the District that are responsible for collecting and remitting sales and use taxes to the City of Houston under a strategic partnership agreement between a utility district and the City. The district partially overlaps parts of Fort Bend County Assistance Districts No. 2 and 6, which have a special sales and use tax. The district includes Fort Bend County Assistance District No. 11 and Aliana Management District, which have a special sales and use tax, as well as the cities of Richmond and Sugar Land. The unincorporated areas of Fort Bend County in zip codes 77083, 77407, and 77498 are partially located in Fort Bend County Emergency Services District No. 5. Contact the county representative at 713-984-8222 for more information about boundaries.

For more information, see Publication 28, Tax Information for Municipal and District Officials. There is no direct correlation between local sales and use tax and district tax. Generally, local sales tax is allocated to the retailer`s place of business in California where the sale takes place, even though the property may never be located at the location where the business takes place. If a retailer has multiple locations in California, local sales tax will be allocated to the location where the primary negotiations are conducted, whether or not the property being sold is in the jurisdiction where the retailer`s place of business is located. Local excise tax is allocated where the proceeds are first used functionally, usually through national pools. The East Aldine Management District is located in north-central Harris County. The East Aldine Management District is part of the Houston MTA, which has a transit sales and use tax. The District does not include areas of the City of Houston or areas of the District that are also responsible for collecting and remitting sales and use taxes to the City of Houston under a strategic partnership agreement between a utility district and the City. The district includes a small portion of Harris County Emergency Services District No. 10, which has a dedicated county sales and use tax; this overlapping part is not part of the Houston MTA.

Postal codes 77032, 77039, 77050, 77093 and 77396 are located in part within the East Aldine Management District. Contact the county representative at 713-595-1209 for more information on the border. The Blanco County Northern Library District is located in the northern part of Blanco County, which has a sales and use tax. The county partially overlaps Blanco County Emergency Services Districts 1 and 2, which have a special sales and use tax. The town of Round Mountain is entirely within the Blanco County Northern Library District. The Blanco County Northern Library District excludes the city of Johnson City, except for areas of the district that took place between January 21, 2003 and January 3, 2003. It was annexed by Johnson City in May 2021. Sales in this unique region must be reported using the combined area code for 6016609.

Please see the city`s combined sales and use tax information. The unincorporated areas of Blanco County in zip codes 78620, 78635, 78636, 78654, 78663, 78669, and 78671 are partially within the Blanco County Northern Library District. Contact the county representative at 512-750-5286 for more information on boundaries. Fort Bend County Assistance District No. 12 is located in the central part of Fort Bend County. The district excludes the city of Pleak and any other object city or district. Fort Bend County unincorporated areas in zip codes 77461, 77469, and 77471 are partially located in Fort Bend County Assistance District No. 12. Contact the county representative at 281-344-9400 for more information about boundaries. Contact the county representative at 281-344-9400 for more information about boundaries. For example, a tax approved by voters on November 4, 2014, would have an effective date of April 1, 2015, when retailers doing business in the county would have to collect the tax. In this case, April 1 is the first day of the calendar quarter, more than 110 days after the election.

Brewster County Emergency Services District No. 1 is located in the southern part of Brewster County, which is subject to a county sales and use tax. Big Bend National Park lies entirely within Brewster County Emergency Services District No. 1. The unincorporated areas of Brewster County in zip codes 79830, 79834, and 79852 are partially within Brewster County Emergency Services District No. 1. Contact the county representative at 432-371-2807 for more information on boundaries. * The initial rate of 0.010000 was increased with effect from 01.04.2019. 1 is located in the eastern part of Chambers County, which has a county-wide sales tax to generate revenue for health services in the county. Chambers County Emergency Services District No. 1 has the same boundaries as the Winnie-Stowell Hospital District, which also has a special sales and use tax. Chambers County unincorporated areas in zip codes 77661 and 77665 are partially within Chambers County Emergency Service District No.

1. Contact the county representative at 409-296-4133 for more information about boundaries.