Street Maintenance Sales Tax

City of Azle Street Maintenance Sales Tax

The Texas Legislature established the street maintenance sales tax in 2001 through Texas Tax Code Chapter 327. The purpose of the legislation is to allow cities to adopt a sales tax rate of up to 1/4th of one percent to be fully dedicated to the maintenance and repair of existing streets. A tax rate of 1/4th of one percent equals 2.5 cents on a $10 purchase or 25 cents on a $100 purchase.

The sales tax is adopted by an election in the city and is in effect for a period of 4years. After that time has expired, the voters of the city must reauthorize the sales tax for each additional 4, 8 or 10 year period.

In February 2003, Azle voters approved a one-fourth cent sales tax to fund repairs and maintenance of existing streets in Azle city limits. The tax went into effect July 1, 2003, was reauthorized by Azle voters on November 7, 2006; November 2, 2010; November 4, 2014; May 5, 2018; and May 7, 2022.

Revenue from the sales tax may only be used to repair or maintain streets that existed at the time of the election to adopt or reauthorize the sales tax.

The following brochure provides an overview of the Street Maintenance Sales Tax and the streets that have benefited from the sales tax dollars since it was last reauthorized by the Azle voters in 2018.