Grayson is the whole metro. Sadler does not use the 2% city piece.
You searched because Sherman and Denison were treated as the whole county. Both are 8.25% with a 2% city tax and no transit. Sadler is 7.25% with a 1% city tax. Grayson is the only county. There is no Sherman office to visit.
Grayson's job in the early twenty-first century was distribution and trade serving north Texas and southern Oklahoma, with manufacturing and agriculture beside that trade. The agricultural list is beef cattle, wheat, nurseries, turf, forage, and horses. The first oilfield opened in 1930. Oil inside Sherman showed up in the 1950s. Plants in the 1970s ran from salad oils and shortenings to hospital products and integrated circuits. A later manufacturing list on the Sherman page names clothing, rifles, coffee, meats, and electronic components. Denison's page is a retail and shipping point, and its plants included electronic parts, clothes, furniture, and plastic goods. Perrin Air Force Base was built in 1941 and closed in 1971. That ground is an airport and an industrial complex now. Grayson County is the only county, and it is central. Sherman is the seat.
Those plants do not share one local recipe. Sherman and Denison each collect a two-point city tax and nothing from Grayson, which is why both hit the cap with no bus authority on the row. Sadler collects half that city tax, so the receipt stops at 7.25%. Pilot Point inside Grayson reaches the cap only when Pilot Point Mun Dev Dist adds a half point on top of a 1.5% city tax, and the county column stays empty. Denton, outside this metro, copies that district. Cooke, also outside, skips the district and uses a half-point county tax instead.
A distribution week and a Sadler counter can share an owner. Sadler does not carry the 2% city tax.
Counties: Grayson (central).
One appraisal district. Grayson still gets the business personal property rendition on April 15 where the property sits. Sherman and Sadler do not merge that list.
State sales tax is 6.25%. Sherman in Grayson County is city tax 2%, county tax 0, no transit, combined 8.25%. Denison matches Sherman. Sadler in Grayson County is city tax 1%, county tax 0, no transit, combined 7.25%. Pilot Point in Grayson County is city tax 1.5%, county tax 0, Pilot Point Mun Dev Dist 0.5%, combined 8.25%. Pilot Point in Denton County matches that Grayson mix, and Denton is not in this metro. Pilot Point in Cooke County is city tax 1.5%, county tax 0.5%, no special district, combined 8.25%, and Cooke is not in this metro.
The franchise report is due May 15. Texas has no state income tax. The combined cap is 8.25%. The permit sets the sales-tax calendar.
Salad oil, a rifle, coffee, and a circuit can all leave a Sherman dock in one week. Denison's page is the shipping town: electronic parts, clothes, furniture, and plastic goods. The 1971 closure of Perrin Air Force Base turned that ground into an airport and an industrial tract. None of those products picks Sadler's city tax. Sadler is city tax 1%, the county column is empty, transit is blank, and the total is 7.25%.
Pilot Point is three city rows, not two. Grayson, inside this metro, is city tax 1.5% plus Pilot Point Mun Dev Dist at 0.5%, county tax 0, total 8.25%. Denton, outside the metro, copies that district mix and the same total. Cooke, also outside, drops the district and uses a 0.5% county tax beside the same 1.5% city tax, total still 8.25%. A Grayson Pilot Point slip that borrowed the Cooke county tax used the wrong county.
A Sadler amount rung at 2% does not match the file. A Pilot Point amount that used Cooke's county tax does not match the Grayson row, and a Denton amount is not a Grayson sale even when the district name matches. Wheat still standing is unsold. A nursery receipt counts when the buyer paid. Oil found inside Sherman in the 1950s does not move Sadler onto the 2% city tax. Denison's compresses and flour mill explain a shipping town. They do not explain Sadler. Nurseries, turf, and forage on the county page can sell in Sherman or in Sadler. The receipt names the town. Salad oil, rifles, coffee, and circuits stay on the Sherman city tax. Electronic parts, clothes, furniture, and plastic goods stay on the Denison city tax. Neither product list is Sadler's 1% city tax.
A plant, a shipper, and a Sadler counter are different trades. Use the industry list.
Book a time. Leave Sadler in the stack.
Book a time for a free look at the file
Sources:
Handbook of Texas: Grayson County
County membership is the OMB 2023 delineation supplied for this project. City rates are the July 2026 Texas Comptroller city-rate file. Pilot Point has three city rows: Grayson, Denton, and Cooke. Only Grayson is in this metro.