Two halves
CPA El Paso Alternative on the transit half in El Paso.
Both local halves are 0.5 percent. They are not the same tax, and they do not cover the same ground.
Ask which halfSame size, different maps.
The county sales tax is 0.5 percent and the transit tax is 0.5 percent. On a receipt they can look like one local lump of 1 percent sitting beside the city's own 1 percent and the state's 6.25 percent. In the books they are two lines. The county code is 4071004. The transit code is 3071889. Posting both halves to the city, or posting the transit half to the county, is a quiet error that survives until a notice.
The county half is dedicated to property tax relief and it is a county tax, so the map is the county. The transit half took effect on 1 April 1988 and the Comptroller transit page limits it to the city. A delivery address decides which half applies. A business with one shop inside the city and one shop outside it can owe different stacks on the same day. One rate for the whole company is how the outside shop gets overcharged or the inside shop gets a notice.
We tie the halves at the close, not at year end. Each deposit is split while the week is still familiar. Waiting until the return means reconstructing a year of receipts from memory. Memory is not a source. The deposit and the address are the source.
The day the books close.
The close is the loop we keep, and Hueco Tanks covers 860 acres and opened to the public in May 1970, named for rock basins that hold rain. Texans know a place that keeps water in a dry country, and we know the feeling of that name without claiming a visit. The basins do not file the transit return. The return is due on the sales calendar, the 20th for a monthly filer, with the 2026 chart shifting a few of those dates when a weekend gets in the way.
We do not keep a room beside the loop. The meeting is a shared screen, the file stays yours, and you pick the day the month has to tie. If the transit box and the county box have been living as one number, the first closed month is where we pull them apart. Later months follow the same map so the year can be compared with itself.
A delivery that leaves the city can change the stack even when the shop that packed the box sits inside the city. The address on the invoice is the address that decides the transit half. A pickup at the counter can be a city sale. A drop past the city line can be a county sale with no transit piece on it. One software setting for every invoice is the setting that grows into the notice.
We split a sample of ten deposits before we split a year. Ten are enough to see whether the halves have been living in one box. If those ten are clean, the rest of the year can follow the same map. If those ten are mixed, we stop and name the rule before anyone posts another month. Reconstructing a year of guesses is how a small half percent becomes a long letter from the state. Keep the two codes on the close checklist together, so a tired week cannot fold them back into one box.
Say which half you have been posting.
City, county, or transit. A mixed box should be written as blank rather than guessed. A blank is an answer we can use.
You will be talking to the Steven Palmieri practice.