Burkburnett, Texas • Taxation

SALES TAX        

The sales tax rate charged by the state on the sale of each taxable item in the state is 6.25 percent of the sales price of the taxable item. (Texas Tax Code § 151.051). On top of the state’s 6.25% sales tax rate, local taxing entities (cities, counties, transit authorities, and special purpose districts can collectively claim an additional two-percent tax rate for a total maximum tax rate of 8.25% in any given location. (Texas Tax Code § 321.101(f)). Whether or not the sales tax rate is “maxed out” in a given city depends on what sales taxes have been adopted by the city, in addition to what sales taxes have been adopted by the other taxing entities that overlap with the city.

All city sales taxes, other than the sales tax for general revenue, are considered sales taxes for dedicated purposes. Each of these taxes may only be spent on certain, or dedicated, items or projects. Among the different types of dedicated sales taxes are the Type A or Type B economic development corporation sales tax, the street maintenance sales tax, sales tax for property tax relief, sales tax for a crime control and prevention district, sales tax for a municipal development district, and a venue project sales tax.

Cities may have a mix of different dedicated taxes, in addition to the general revenue sales tax, so long as the total tax rate in the city does not exceed 8.25 percent. The maximum rate for each dedicated sales tax varies from one-fourth to one-half of one percent, depending on the tax. The Burkburnett Development Corporation receives one-half of one percent of the local sales tax.

 (Source: Bill Longley, Texas Municipal League Legal Counsel, Texas Town & City, December 13, Volume C, Number 11)

PROPERTY TAX

The City Property Tax collected by the City of Burkburnett is $0.638587 per $100.00 valuation. The Burkburnett Independent School District collects $1.294500 per $100.00 valuation, and Wichita County collects $0.513590 per $100.00 valuation.

Type of Tax

Per $100.00   Valuation

City of Burkburnett

$0.638587

Burkburnett Independent School District

$1.294500

Wichita County

$0.513590

 

HOTEL OCCUPANCY TAX

Hotel rooms are taxed an additional 2%. These funds are used exclusively for the purposes of advertising and marketing the region where the hotel is located.