Smith, not Tyler County. The roses do not pick the district.
You searched Tyler because one Smith County total was treated as one recipe. Tyler is 8.25% with a 1.5% city tax and a 0.5% county tax. Winona is also 8.25%, with city tax 1.25%, county tax 0.5%, and Smith Co ESD 2-B at 0.25%. Overton in Rusk is outside this metro. There is no Tyler office to visit.
This metro is Smith County. It is not Tyler County. Smith County is central, and Tyler is the seat. No outlying county is attached. The county page names hay, roses, and fruit among the main agricultural products, and it names oil and gas firms, schools, medical facilities, and shops. It lists Tyler State Park, lakeside camps and marinas, the Tyler Municipal Rose Garden, Caldwell Children's Zoo, the Goodman Museum, the Tyler Museum of Art, the Hudnall Planetarium, and the Texas Rose Festival. Roses suited the acidic soil. Growers formed the Texas Rose Research Foundation in 1946. Lake Tyler and Lake Tyler East are the two impoundments that page describes. Camp Fannin, an infantry-training center, was built in 1943. The county page says Butler College closed in 1972, Tyler State College opened the following year, and in 1979 it became part of the University of Texas system. The city page instead says the University of Texas at Tyler was established in 1971 as Tyler State College. The county page calls the former East Texas Chest Hospital the University of Texas Health Science Center at Tyler. The city page calls it the University of Texas Health Center at Tyler. This page does not merge those two statements.
Tyler, Arp, Whitehouse, and the Smith County row for Overton are city tax 1.5% and county tax 0.5%, no special district, no transit, total 8.25%. Winona reaches the same total from city tax 1.25%, county tax 0.5%, and Smith Co ESD 2-B at 0.25%. New Chapel Hill and Noonday reach it from city tax 1%, county tax 0.5%, and Smith Co ESD 2-A at 0.5%. Overton in Rusk County is outside this metro: city tax 1.5%, county tax 0, Overton Mun Dev Dist 0.5%, total 8.25%. The county page says most of Overton sits in Rusk.
A rose shipment and a Winona week can share a Saturday. Smith Co ESD 2-B is on Winona, not on Tyler.
Counties: Smith (central).
One appraisal district. Smith's business personal property rendition is due April 15 where the property sits. Tyler and Winona do not share one equipment list just because both total 8.25%.
State sales tax is 6.25%. Tyler in Smith County is city tax 1.5%, county tax 0.5%, no transit, combined 8.25%. Arp, Whitehouse, and Overton in Smith County match Tyler. Winona in Smith County is city tax 1.25%, county tax 0.5%, Smith Co ESD 2-B 0.25%, no transit, combined 8.25%. New Chapel Hill and Noonday in Smith County are city tax 1%, county tax 0.5%, Smith Co ESD 2-A 0.5%, no transit, combined 8.25%. Overton in Rusk County is city tax 1.5%, county tax 0, Overton Mun Dev Dist 0.5%, combined 8.25%. Rusk 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.
Keep the handbook disagreement in the margin before any percentage. The county page says Butler College closed in 1972, Tyler State College opened the next year, and 1979 is when it joined the University of Texas system. The city page says the University of Texas at Tyler was established in 1971 as Tyler State College. The old chest hospital is the University of Texas Health Science Center at Tyler on the county page and the University of Texas Health Center at Tyler on the city page. Both wordings stay. They do not get averaged.
The rose garden, the Texas Rose Festival, the Hudnall Planetarium, and Lake Tyler East are places. They do not choose a district. Tyler is city tax 1.5% and county tax 0.5%, no district, combined 8.25%. Winona is city tax 1.25%, county tax 0.5%, and Smith Co ESD 2-B at 0.25%, combined 8.25%. New Chapel Hill and Noonday are city tax 1%, county tax 0.5%, and Smith Co ESD 2-A at 0.5%, combined 8.25%. Overton in Smith matches Tyler. Overton in Rusk, where the county page says most of the town sits, swaps the county tax for Overton Mun Dev Dist at 0.5%. Rusk is outside this metro.
Write Smith or Rusk on every Overton slip before it leaves the shed. Grower records stay put. A Winona amount given Tyler's 1.5% city tax dropped Smith Co ESD 2-B. An Overton amount that used the other county's add-on needs the county written on the slip. Blooms still on the bush are inventory. A paid festival seat is a charge. A boat on Lake Tyler, with nobody paying, is not a sale. Roses suited the acidic soil, and the Texas Rose Research Foundation dates from 1946. Hay and fruit sit beside the roses on the county page. Camp Fannin was the 1943 infantry camp. None of those facts picks Smith Co ESD 2-A or Smith Co ESD 2-B. Arp and Whitehouse match Tyler's 1.5% city tax and 0.5% county tax, with no district.
A grower, a clinic, and a campus counter start on the industry list when the trade is the question.
Book a time. Write Smith or Rusk on the Overton charges.
Book a time for a free look at the file
Sources:
Handbook of Texas: Smith County
County membership is the OMB 2023 delineation supplied for this project. This metro is Smith County, not Tyler County. City rates are the July 2026 Texas Comptroller city-rate file. The two handbook pages disagree on the Tyler State College year and on the chest-hospital name. Both wordings are kept.