School and sales
CPA San Angelo Alternative on the public rates
The school rate, the sales stack, the May report, and the rendition date, each with the sheet it came from.
Ask about May
The school rate on most blocks
An owner dealing with property in this city meets San Angelo ISD on 98.22 percent of the city's blocks in the workbook used here. San Angelo ISD's 2025 total, 1.0706 per 100 dollars of taxable value, breaks into maintenance and operations at 0.7122 and interest and sinking at 0.3584. The workbook describes the district. Your own notice is the bill for one address.
Those school figures were taken from the Comptroller workbook on 28 September 2026. The 98.22 percent figure counts 2020 census blocks inside the city, and it does not promise anything about one parcel.
The school rate is a long fact that changes by the year. We print the workbook figure from the day we opened the sheet, and we set it beside the notice for the one address in front of us. The maintenance piece and the interest piece can each move when the district adopts a new total. The close uses those two pieces from the workbook, and the same reading is what we carry into the return.
The sales stack, and why it splits
The state keeps 6.25 percent. Cities and counties may stack as much as another 2 percent on top, and the combined figure stops at 8.25 percent. The return leaves on the 20th. Here that extra 2 percent is two offices, not one. San Angelo's own local code, 2226017, is the 1.5 percent piece. Tom Green County's code, 4226008, is the remaining 0.5 percent. Add the state and the named stack is 8.25 percent.
Source is the Comptroller sales tax pages for the state, the city, and the county, read with the locality notes.
If your software has one sales-tax box, it will tend to fill that box with the whole 8.25 percent and call the job done. The deposit will even match. The county will still be short by the half percent, and the city will be heavy by the same half percent. That is the notice we see most often. The fix is not a new theory. It is a split of deposits that already happened, inside months that can be closed.
Franchise tax in May
Report years 2026 and 2027 treat 2,650,000 dollars of revenue as the line under which no franchise tax is due. Retail and wholesale are charged 0.375 percent above that line. Every other business is charged 0.75 percent. The report leaves on 15 May. File with the rate that belongs to the year in front of you, not a rate you remember from an older report.
The franchise figures above were taken from the Comptroller on 28 September 2026.
The threshold is a published line, not a guess about your revenue. If you are near it, the close has to be far enough along that the revenue band is real. A May report built on a February that never tied is how a small miss becomes a letter.
Rendition, and the day it can move
On a business personal property file, rendition is ordinarily due 15 April, and a written request can push that list to 15 May. The appraisal district has also published 15 May 2026 as the protest deadline for real property. Those are two different jobs that can land on one calendar day. Mixing them up is how a list of equipment gets treated like a value fight, or the reverse.
Tax Code section 22.23, read beside the Comptroller deadline calendar on 28 September 2026, is where those rendition days come from. The protest day is the district's own statement for 2026.
Two local charges owners also meet
Lodging is a different tax from sales. The city hotel occupancy tax is 7 percent and the state piece is 6 percent, so the occupancy stack is 13 percent. A full inn on a busy weekend can look like the best month of the year. The occupancy tax still has its own line and its own timing, and it should not be dropped into the sales box because both happen to leave the customer's card.
The occupancy rates are from the city budget pages, read with the locality notes.
A contractor registration is 30 dollars a year. A commercial building permit starts at a 150 dollar base for the first 2,000 dollars of valuation. Those are city fees, not tax, and they belong on the job that caused them. We mention them because a job cost that swallows the fee into a general bucket is the cousin of a sales box that swallows the county. Different offices, same habit.
How a deposit gets split in the file
Take one deposit that the bank already shows. The customer paid one tax figure. In the file that figure is three amounts. The state amount is 6.25 percent of the taxable sale. Code 2226017 carries the city's 1.5 percent. Code 4226008 carries the county's 0.5 percent. The three amounts added back together are the figure the customer saw. If the file stored only the total, the deposit still matches and two offices are still short or heavy. The posting is the county piece, not a new theory.
The 20th and the 15th are different jobs that happen to share a season. Sales tax leaves on the 20th. The franchise report leaves on 15 May. Rendition is usually 15 April, and a written request can move that list to 15 May, which is also the protest day the appraisal district published for real property in 2026. Mixing those dates is how a list of equipment gets treated like a value fight. We keep a separate note for each date, and we do not let one calendar entry swallow the others.
Owner pay in a month near one of those dates needs the close to be real first. A May report built on a February that never tied is how a small miss becomes a letter. We will not invent a revenue band to make a deadline feel calm. If the band is not knowable yet, you hear that, and the report waits on the month.
Which date is the loud one
Name the date that is worrying you. April, May, or the 20th.
You will be talking to the Steven Palmieri practice.