Property Taxes
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 2007-2008 tax rates per $100 of assessed value for property located within Dumas City limits.
City of Dumas $0.126820
Moore County $0.313594
FC&LR $0.069239
Special Road $0.004779
Dumas Independent School District $1.074100
Moore County College District $0.049600
Moore County Hospital District $0.067300
Palo Duro River Authority $0.091684
North Plains Water District #2 $0.020600
Total $1.817716
Other Moore County taxing jurisdictions and tax rates per $100:
City of Sunray $0.191437
City of Cactus $0.401909
Sunray Independent School District $1.148300
II. Income Tax
Texas does not collect personal income tax. Corporate income tax is collected in the form of a franchise tax. 

III. Franchise Taxes
In 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.
IV. 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%
V. Dumas Hotel/Motel Tax

      7% of taxable Receipts