"Property in Dumas is subject to taxation by six different taxing jurisdictions. Property located in Moore County; outside Dumas city limits will have a slightly different tax structure. Below are the 2016-2017 tax rates per $100 of assessed value for property located within Dumas City limits:." --Dumas EDC
| CITY OF DUMAS PROPERTY TAX | |
| Property | Tax Rate |
| City of Dumas | $ .290891 |
| Moore County | .411031 |
| Dumas Independent School District | 1.152000 |
| Amarillo College District | .050000 |
| Moore County Hospital District | .178851 |
| Palo Duro River Authority | .014000 |
| North Plains Water District #2 | .034146 |
| FC&LR | .070612 |
| SPEC Rd | .005874 |
| Total | $2.207405 |
| Other Moore County taxing jurisdictions and tax rates per $100: | |
| Property | Tax Rate |
| City of Sunray | $ .310000 |
| City of Cactus | .232641 |
| Sunray Independent School District | 1.430000 |
Income Tax
Texas does not collect personal income tax. Corporate income tax is collected in the form of a franchise tax.
Franchise Tax
The Texas franchise tax is a privilege tax imposed on each taxable entity chartered/organized in Texas or doing business in Texas. Corporations pay the greater of the tax on net taxable capital or net taxable earned surplus. The revised franchise tax applies to partnerships (general, limited and limited liability), corporations, LLCs, business political committees and other legal entities. For further information, go to www.comptroller.texas.gov
The franchise tax rates are:
Effective 01/01/2016
| SALES & USE TAX | ||||
| City of Dumas 2.00% | Cactus 1.00% | Sunray 1.00% | ||
| State of Texas 6.25% | State of Texas 6.25% | State of Texas 6.25% | ||
| Total 8.25% | Total 7.25% | Total 7.25% | ||
| Dumas Hotel/Motel Tax: 7% of taxable receipts | ||||
