Taxes

2014 Property Tax Rates

Location
Tax Rate
City of Dayton, TX
$0.69 per $100
County of Liberty
$0.57880 per $100.00
Dayton ISD $1.198 per $100.00
Hospital District 1 $.09 per $100.00
DR1 Old River (Flood District)
$0.0944 per $100.00

Sales Tax Rates

Area
Rate
City 1.50% (1/2 of 1 cent goes to DCDC)
County 0.50%
State 6.25%
Total 8.25%

Corporate Franchise Tax


Appointment is determined by using a simple gross receipts formula, with allowable deductions to both capital and earned surplus components.
Tax Rate:
  • 0.25% per $1,000 of next taxable capital
  • 4.50% on net earned surplus

Motor Fuels Tax


  • Gasoline: $0.20 per gallon ($0.19  for transit companies)
  • Diesel: $0.20 per gallon ($0.195 cents for transit companies)
  • Liquefied Gas: $0.15 cents per gallon

Unemployment Insurance Tax


  • Businesses that employ one or more individuals may be subject to state unemployment taxes.
  • New employers pay 2.7% on first $9,000 of wages per employee.
  • A minimum of six quarters is required to obtain an experience rating.
  • The effective tax ranges from a minimum of 0.51% to a maximum of 7.41%, with the average for all experienced rated accounts being 1.54%