Rising business costs and constrictive
regulatory environments raise the risks
and costs to a business. Stability of the
political, economic and legal systems
is vital for success. The tax burdens
and labor requirements imposed on
businesses create barriers to market entry
and real estate development. Texas is a
low-tax, business-friendly state attracting
large numbers of companies from all over
the United States and globally due to the
low cost of doing business. As a “right-towork” state, Texas places high in favorable
tax climate rankings while the Dallas–Fort
Worth metro area exhibits extremely low
union activity. The Dallas–Fort Worth
area’s favorable business climate focuses
on reducing the costs and risks of doing
business.
SALES TAX RATE
2014 DALLAS-FORT WORTH PROPERTY TAX RATES
STATE: 6 1/4% (0.0625)
COUNTIES
CITY: 1/4% (0.0025) - 2% (0.02), depending on local option rate
TRANSIT: 1/4% (0.0025) - 1% (0.01), depending on local option rate
Collin (CCD)
Dallas (CCD, HD, SET)
Denton
Tarrant (CCD, HD, WD)
SPECIAL PURPOSE DISTRICTS: 1/8% (0.00125) - 2% (0.02), depending on local option rate
CITIES
COUNTY: 1/2% (0.0025) - 1 1/2% (0.015), depending on local option rate
DFW COMMUNITIES SALES TAX SAMPLE
CITY
STATE RATE
CITY RATE
OTHER RATE
OTHER TYPE
TOTAL RATE
PLANO
0.0625
0.0100
0.0100
MTA
0.0825
DALLAS
0.0625
0.0100
0.0100
MTA
0.0825
DENTON
0.0625
0.0150
0.0050
CTA
0.0825
FORT WORTH
0.0625
0.0100
0.0050
MTA
0.0825
0.0050
CCD
MTA = Metropolitan Transit Authority; CCD = Crime Control District; CTA = County Transit Authority
Source: Texas Comptroller’s Office
T EXAS
UNION ACTIVITY IN SELECTED METROS
TEXAS FRANCHISE TAX
ATLANTA
4.5%
PHOENIX
6.2%
DALLAS
6.6%
HOUSTON
6.6%
MIAMI
6.9%
KANSAS CITY
9.3%
DENVER
9.9%
SAN DIEGO
13.6%
∫ 1.0% (0.01) of margin for most taxable entities
BOSTON
13.7%
∫ 0.5% (0.005) for qualifying wholesalers and
retailers
MINNEAPOLIS
14.2%
PHILADELPHIA
14.7%
LOS ANGELES
14.8%
DETROIT
15.8%
CHICAGO
16.2%
SEATTLE
17.8%
SAN FRANCISCO
18.0%
NEW YORK
22.2%
0%
Applicable to any legal entity that is chartered/
organized in Texas or doing business in Texas
such as corportations, partnerships and business
associations. The tax does not apply to sole
proprietorships, general partnerships with
individual owners, nonprofits, or entities with $1
million in gross reciepts or less.
TEXAS FRANCHISE TAX RATES
∫ 0.575% (0.00575) for those entities with $10
million or less in Total Revenue (annualized per
12-month period on which the report is based)
More information is available by contacting the Texas
Comptroller of Public Accounts at 1-800-252-1381
or visiting http://www.window.state.tx.us/taxinfo/
franchise/
Addison
Allen
Anna
Argyle
Arlington
Aubrey
Azle
Balch Springs
Bartonville
Bedford
Benbrook
Blue Mound
Blue Ridge
Burleson
Carrollton
Cedar Hill
Celina
Cockrell Hill
Colleyville
Coppell
Copper Canyon
Corinth
Crowley
Dallas
Dalworthington
Gardens
Denton
DeSoto
Double Oak
Duncanville
Edgecliff Village
Euless
Everman
Fairview
Farmers Branch
Farmersville
Flower Mound
Forest Hill
Fort Worth
Frisco
Garland
Glenn Heights
Grand Prairie
5%
10%
15%
% EMPLOYED WORKERS COVERED BY
COLLECTIVE BARGAINING AGREEMENTS
20%
25%
D A L L A S ECONOMIC DEVELOPMENT G U I D E
$0.689750
$0.757400
$0.224810
$0.758447
$0.305216
$0.467500
$1.255205
$0.359999
$0.602267
$0.785736
$0.439000
$0.996054
$0.855000
$0.460000
$0.704600
$0.795000
$0.669998
$0.332439
$0.699990
$0.292785
$0.401367
$0.220000
$0.439000
$0.606000
$0.710907
$0.594100
$0.660000
$0.437190
$0.747500
$0.389450
$0.647489
$0.701929
$0.467828
$0.379260
$0.867500
$0.455700
$0.436086
$0.664970
$0.229777
$0.320661
$0.710000
$0.583000
$0.610000
$0.640000
$0.550000
$0.610000
$0.295000
$0.573000
$0.420000
$0.350984
$0.898499
$0.644349
$0.488600
$0.563485
$0.721800
$0.520000
$0.635160
$0.528094
$0.850351
$0.375120
$0.677100
$0.747173
$0.770819
$0.510000
$0.679500
$0.704741
$0.713800
$0.314625
Southlake
Sunnyvale
The Colony
Trophy Club
University Park
Van Alstyne
Watauga
Westlake
Westworth Village
White Settlement
Wilmer
Wylie
$0.462000
$0.407962
$0.672500
$0.490000
$0.269790
$0.612639
$0.591216
$0.156340
$0.492000
$0.690660
$0.436600
$0.878900
SCHOOLS
Aledo ISD
$1.425200
Allen ISD
$1.640000
Anna ISD
$1.540000
Argyle ISD
$1.570050
Arlington ISD
$1.348110
Aubrey ISD
$1.510000
Azle ISD
$1.203000
Birdville ISD
$1.435000
Bland ISD
$1.516300
Blue Ridge ISD
$1.597500
Burleson ISD
$1.540000
Carroll ISD
$1.400000
CarrolltonFarmers Branch ISD $1.303300
Castleberry ISD
$1.399700
Cedar Hill ISD
$1.525000
Celina ISD
$1.640000
Collin College (CCD)
$0.081960
Community ISD
$1.615000
Coppell ISD
$1.449000
Crowley ISD
$1.650000
Dallas County Community
College (CCD)
$0.081960
Dallas ISD
$1.282085
Denton ISD
$1.540000
DeSoto ISD
$1.470000
Duncanville ISD
$1.410000
Eagle Mountain$1.540000
Saginaw ISD
Era ISD
$1.145000
Everman ISD
$1.510000
Farmersville ISD
$1.430895
Ferris ISD
$1.325000
Fort Worth ISD
$1.322000
Frisco ISD
$1.460000
Garland ISD
$1.253300
Godley ISD
$1.195500
Grand Prairie ISD
GrapevineColleyville ISD
Gunter ISD
Highland Park ISD
Hurst-EulessBedford ISD
Irving ISD
Keller ISD
Kennedale ISD
Krum ISD
Lake Dallas ISD
Lake Worth ISD
Lancaster ISD
Leonard ISD
Lewisville ISD
Little Elm ISD
Lovejoy ISD
Mansfield ISD
McKinney ISD
Melissa ISD
Mesquite ISD
Northwest ISD
Pilot Point ISD
Plano ISD
Ponder ISD
Princeton ISD
Prosper ISD
Richardson ISD
Rockwall ISD
Royse City ISD
Sanger ISD
Slidell ISD
Sunnyvale ISD
Trenton ISD
Van Alstyne ISD
Tarrant County
College (CCD)
White Settlement ISD
Whitewright ISD
Wylie ISD
$1.465000
$1.320100
$1.620000
$1.118100
$1.375000
$1.435000
$1.540000
$1.514717
$1.540000
$1.670000
$1.670000
$1.370120
$1.270960
$1.477000
$1.540000
$1.560000
$1.527100
$1.670000
$1.540000
$1.410000
$1.452500
$1.370000
$1.448000
$1.380800
$1.620000
$1.670000
$1.340050
$1.440000
$1.670000
$1.372067
$1.125000
$1.410000
$1.451400
$1.520000
$0.149500
$1.540000
$1.370000
$1.640000
OTHER
Dallas County Parkland
Hospital (HD)
$0.286000
Dallas County School
Equalization (SE)
$0.010000
Tarrant County
Water District (WD) $0.020000
Tarrant County
Hospital (HD)
$0.227897
SAMPLE PROPERTY TAX INFORMATION FOR DFW COMMUNITIES 2014 RATE Per $100 of Taxable Valuation
CITY
DALLAS
DENTON
FORT WORTH
CITY RATE
COUNTY
COUNTY RATE
$0.488600
COLLIN
$0.237500
$0.797000
$0.689750
$0.855000
DALLAS
$0.243100
DENTON
$0.272200
TARRANT
$0.264000
SCHOOL DISTRICT
PLANO ISD
DALLAS ISD
DENTON ISD
FORT WORTH ISD
SCHOOL
DISTRICT RATE
$1.448000
$1.282085
OTHER
TYPE RATE
TOTAL RATE
CCD
$0.081960
$2.256060
SET
$0.010000
$2.742960
OTHER TYPE
HD
$0.286000
CCD
$0.124775
WD
$0.020000
$2.838397
HD
$0.227897
$2.838397
CCD
$0.149500
$1.540000
$1.322000
$2.501950
SET = School Equalization Tax; HD = Hospital District; WD = Water District; CCD = Community College District
SOURCE: Current Population Survey (CPS) Outgoing Rotation Group (ORG) Earnings Files, 2014
134
$0.561800
$0.540000
$0.649000
$0.397500
$0.648000
$0.588482
$0.668000
$0.803000
$0.270067
$0.494830
$0.657500
$0.750000
$0.589522
$0.740000
$0.615375
$0.698760
$0.645000
$0.811657
$0.355900
$0.606490
$0.297505
$0.594890
$0.696829
$0.797000
$0.262739
Grapevine
Haltom City
Haslet
Hickory Creek
Highland Park
Highland Village
Hurst
Hutchins
Irving
Justin
Keller
Kennedale
Krugerville
Krum
Lake Dallas
Lake Worth
Lakeside
Lancaster
Lavon
Lewisville
Little Elm
Lowry Crossing
Lucas
Mansfield
McKinney
Melissa
Mesquite
Murphy
North Richland Hills
Northlake
Oak Point
Pantego
Parker
Pelican Bay
Pilot Point
Plano
Ponder
Princeton
Prosper
Richardson
Richland Hills
River Oaks
Roanoke
Royse City
Rowlett
Sachse
Saginaw
Sanger
Sansom Park
Seagoville
Shady Shores
SOURCES: Collin, Dallas, Denton and Tarrant County Appraisal Districts
PLANO
TEXAS DOES NOT COLLECT
∫ Personal Income Tax (State or Local)
∫ Local Occupation Tax
∫ Local Wage Tax
∫ State Property Tax
RATE
$0.319460
$0.663875
$0.272200
$0.661397
TAXES AND INCENTIVES | TAXES AND UNION ACTIVITY
TAXES AND
UNION ACTIVITY
2015
2015
D A L L A S ECONOMIC DEVELOPMENT G U I D E
135