 Property TaxesProperty 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 2009-2010 tax rates per $100 of assessed value for property located within Dumas City limits. | | | | City of Dumas | $0.148944 | | Moore County | $0.285237 | | FC&LR | $0.063758 | | Special Road | $0.005199 | | Dumas Independent School District | $1.108400 | | Moore County College District | $0.044648 | | Moore County Hospital District | $0.082622 | | Palo Duro River Authority | $0.065761 | | North Plains Water District #2 | $0.019783 | | Total | $1.824352 | | Other Moore County taxing jurisdictions and tax rates per $100: | | City of Sunray | $0.189080 | | City of Cactus | $0.460379 | | Sunray Independent School District | $1.122000 |
| | |  | Income TaxTexas does not collect personal income tax. Corporate income tax is collected in the form of a franchise tax. | | | | Franchise TaxesIn Texas, corporations pay the greater of the tax on net taxable capital or net taxable earned surplus. Taxable capital is a corporation's stated capital (capital stock) plus surplus. Surplus means the net assets of a corporation minus its stated capital. Earned surplus basically includes federal net taxable income, plus compensation paid to officers and directors of a corporation. The franchise tax rate is the greater of $2.50 per $1,000 in capital surplus or 4.5% of earned income. | | | | Sales and Use Tax | | Dumas | 2.00% | Cactus | 1.00% | Sunray | 1.00% | Texas
| 6.25% | Texas | 6.25% | Texas | 6.25% | | Total | 8.25% | Total | 7.25% | Total | 7.25% |
Dumas Hotel/Motel Tax 7% of taxable Receipts
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