The churches are older than the plat. The combined rate is 7.75 percent.
The Handbook of Texas places Longview in Gregg and Harrison counties, with earlier post offices at Earpville and Pine Tree. The combined sales-tax column is 7.75 percent, not the familiar 8.25 percent cap. City tax is 1.5 percent.
Longview is in Harrison County and Gregg County. The census counted 81,638 people. Combined sales tax on the Comptroller city file is 7.75%. City tax is 1.5%. No transit authority is listed. No special-purpose district is listed. State tax 6.25% plus the named local pieces equals the combined 7.75%. County sales tax on the county file, not added on top of the combined city rate: Harrison none; Gregg 0.5%. Business personal property rendition is due April 15 to the appraisal district for the county of the property (Harrison County or Gregg County). Franchise (margin) tax report is due May 15. A no-tax-due threshold exists. Its dollar amount is not printed here. Texas has no personal income tax. The permit sets monthly, quarterly, or yearly sales-tax filing. A Pine Tree or Earpville counter uses the retail-store guide.
Gregg County seat, also reaching into Harrison, on Interstate 20 and U.S. 80 and U.S. 259. Before the town, the ground sat in the southeast corner of Upshur and held two rural post offices inside what are now the limits: Earpville to the east and Pine Tree to the west. A Methodist congregation at Earpville became the First United Methodist Church of Longview. Pine Tree Cumberland Presbyterian dates from the same era of small farms rather than big plantations. The town itself waited until the Southern Pacific era of the early railroad, which is why the name is younger than those two churches.
Earpville paper is not Pine Tree paper. A small-farm tally is not a church contribution unless you actually received one, and a contribution is not a sale. The combined column on this city row is 7.75 percent, not the 8.25 percent figure people recite from a neighbor. City tax is 1.5 percent and there is no transit authority to paste on. Gregg and Harrison can both hold a building. Name which one for rendition. Do not add a county piece on top of the 7.75 percent column.
Dallas is a direction on Interstate 20, not a tax row. A face that says Gladewater or Kilgore, if those names appear, leaves. Earpville and Pine Tree are the local nouns that keep two old communities from being booked as one shop. The seat is Gregg. The hilly farm ground is the older economy. The rails are why the town was platted later.
The counter is the retail-store guide.
Other trades are on the industry list.
Book a time and send one Earpville-side tape and one Pine Tree-side tape. No Longview room is offered.
Sources: Handbook of Texas, Longview (https://www.tshaonline.org/handbook/entries/longview-tx-gregg-county).