The crew gets paid from the same account that is holding the state's money. Those are not the same dollars.
Alvarado's combined rate is 8.25%, and it is a plain one: state 6.25% and a 2% city tax, no transit line on the file. The risk on a payroll Friday is not a tricky rate. The risk is spending the tax you already collected because it never left the operating account.
Alvarado is in Johnson County. Combined rate, Comptroller file: 8.25%. City tax: 2%. No transit authority on the line. No special-purpose district on the line. State sales tax is 6.25%. Those two local-and-state pieces are the full combined rate, with nothing left over and nothing missing. Johnson CAD is where the April 15 business personal property rendition is filed. Use the district's instructions for the list date rather than a shop habit. The franchise report lands on May 15. A no-tax-due threshold may make the tax zero and still leave you with a form to read. Dollar cutoffs stay in the Comptroller's instructions. Texas personal income tax does not exist. Your sales-tax filing frequency is whatever volume rule the permit states: a month, a quarter, or a year. A payroll Friday in a place that serves food fits the restaurant cleanup site, because tips, card fees, and tax collected get stirred in one deposit. That is a fit for the week, not a count of dining rooms in town. The industries page covers the other weeks.
Thursday night the operating account looks fine. Friday morning payroll drafts, and the fine feeling leaves with it. What left included sales tax customers already paid on Alvarado tickets. You did not steal it on purpose. You never moved it. The rate itself is not a puzzle here. State 6.25%. City 2%. Combined 8.25%. No transit slice to allocate. If the register is set to that rate, the collection is probably right and the custody is wrong. Custody means a separate place for tax that has been collected and not remitted. It can be a second bank account or a ledger account you refuse to spend. It cannot be a feeling that you will 'catch it up' after payroll clears. A restaurant week makes the custody problem louder. The point-of-sale total is not the deposit. Sales tax is yet another passenger in that deposit. None of that changes Johnson CAD's April 15 rendition, and it should not be allowed to erase it. Coolers, the hood, and the dish machine are property. They are not a reason to ignore Friday, and Friday is not a reason to skip the rendition. They are two different drawers. The franchise report on May 15 is a third drawer. A single operating account is a bad filing cabinet for three duties. Send the last four payroll journals, the sales-tax returns for the same stretch, and a week of deposit detail from the point of sale that still shows tax and tips as their own columns. The first pass builds a Friday worksheet: bank balance the morning payroll drafted, tax collected and not yet remitted, tips that were someone else's, and what would have been left for wages if those had been moved first. You get that worksheet and a standing rule for the next Friday, written in amounts from your own week, not in a slogan. It comes back before the next payroll runs, because a worksheet after the draft is a story and a worksheet before the draft is a way to pay people with the right dollars. Send the week even if it looks embarrassing. The look is for the mix, not for a verdict on you. There is no Alvarado desk to visit.
Tips, card deposits, and a four-week close are the restaurant guide.
If nobody is on a Friday payroll like this, choose a different guide from the list.
Book a time this week, before the next draft, and send the last payroll.