Business CPA Houston AlternativeThe county on the notice
The city name is not the row. The notice is, and a shop across a county line needs its own point checked.
The sales tax rows at a Harris point
At the point we checked inside Harris County, the state rate is 6.25 percent. The city adds 1 percent and transit adds another 1 percent. Added up, that point is 8.25 percent. The total belongs to that point. It is not a slogan for every address that shares the city name.
A Fort Bend address can carry a different local row. A Montgomery address can too. We look up the address on the notice. We do not copy the Harris total onto a file that left the county.
The big airport north of downtown opened in 1969 and sits between two freeways. Every Texan who has flown into that airport knows the drive. The county on the notice is still the one that bills, and the airport does not pick it.
The blue glass wedge at the base of that tower is the city people point at. We can all pick that glass out from a block away, and the county printed on the notice is the name we file under. The color of the glass never changes that name.
Property rates and the districts on a notice
The county property rate we have from the Comptroller file is 0.38096 per 100 dollars in Harris County, 0.824 per 100 dollars in Fort Bend County, and 0.377 per 100 dollars in Montgomery County. Your notice is allowed to print a different figure if the file has moved. The mailed notice is the page we open, even when a neighbor's rate looks cleaner.
School districts that show up on notices in this area include the largest district in the state, plus Cypress Fairbanks, Aldine, and Spring Branch. The district printed on the notice is the one to answer. We do not borrow a neighbor's district because the cities run together.
The city hotel occupancy piece under chapter 351 is 7 percent. That is a different row from the sales tax stack, and it belongs on a room, not on every invoice.
Dates that stay put
On this county page, rendition follows Tax Code section 22.23. The day is 15 April unless a written request is already on file, and then the day is 15 May. Protest follows section 41.44. Start at the notice date, add thirty days, and if 15 May is after that, 15 May is the one we use. A heavy year and a flat year file the same franchise report, and the annual report is due 15 May.
On the Comptroller franchise page the retail and wholesale rate is 0.375 percent and the rate for other businesses is 0.75 percent. The no tax due revenue line is 2,650,000 dollars. The compensation deduction cap is 480,000 dollars. The EZ computation line is 20 million dollars of revenue at 0.331 percent. If that page has been revised, the revised page wins and we correct this one.
January is when rendition is still ahead. April is when a lot of notices arrive. May is when the protest window and the franchise report sit on the same calendar. None of those dates depend on whether the year felt good.
Send the county
Name the county and the district the way the notice prints them.
You will be talking to the Steven Palmieri practice.