The border is the place. It is not the bucket.
You searched because a gateway day and a Quemado day got booked as one rate. Eagle Pass combines to 8.25% with a 1% city tax, a 0.5% county tax, and a 0.5% district. Quemado combines to 7.25% with no city tax. There is no transit line on either row. The path below labels the place on the ticket.
Maverick County's western line is the Rio Grande, opposite Mexico. Eagle Pass, the county seat, sits on the river across from Piedras Negras. The handbook says that with Highway 57 the town became a major gateway, that retailers on both sides served tourists, and that maquiladoras later gave the local economy a lift, along with manufacturing and oil finds in the 1970s and 1980s. In the early twenty-first century the county entry names petroleum production, agriculture, and tourism as the center. Cattle feeding, goats, sheep, pecans, vegetables, sorghum, and wheat are the agricultural list. Irrigation water comes through the Maverick County Irrigation Canal. Fort Duncan, established in 1849, is a museum in Eagle Pass now, and the courthouse and the fort are on the National Register. The city entry says irrigated farming strengthened the area in the 1930s and 1940s.
Maverick County is the whole area. A second county is not attached. Eagle Pass's row reads a 1% city tax, a 0.5% county tax, and Maverick Co LFW and CDC at 0.5%. Those three plus the state's 6.25% land on 8.25%. The transit column is empty, so the district is doing the job a bus tax does in other metros. El Indio and Quemado drop the city tax and land on 7.25%, still carrying the county half-point and that same district. The distance between those totals is Eagle Pass's city tax.
What an owner recognizes is the gateway, the irrigated fields, and a second town in the same county that is not at the cap.
Counties: Maverick (central).
Maverick County is one appraisal district. Business personal property renditions are due April 15 to that district. A single county does not make the list optional. Equipment at a gateway shop and equipment at Quemado still go on the county's form.
Sales tax is where the towns split. Eagle Pass: city 1%, county 0.5%, Maverick Co LFW and CDC 0.5%, no transit, combined 8.25%. El Indio: no city tax, county 0.5%, the district at 0.5%, combined 7.25%. Quemado matches El Indio, not Eagle Pass. State sales tax is 6.25% on each of those lines. Someone who charges 8.25% in Quemado because Eagle Pass is at the cap has collected a city tax the file does not list there. The county file's 0.5% county sales tax for Maverick County matches the county column on all three lines.
The franchise report is due May 15. The no-tax-due cutoff is in the instructions, not here. Texas has no state income tax. The sales-tax permit is still its own calendar.
Stand on the Texas bank of the river and the account still has to be a Texas account. Eagle Pass carries a 1% city tax. Quemado and El Indio do not. All three carry the county's 0.5% and Maverick Co LFW and CDC at another 0.5%. The gap between 7.25% and 8.25% is that city tax. Charging the cap in Quemado collects a city tax the row does not list. Folding the district into Eagle Pass city tax breaks the Eagle Pass return even when the customer paid 8.25%.
Maquiladoras, storefronts facing Piedras Negras, and fields watered by the irrigation canal are the picture. None of them picks the percentage. The place written on the paper does. Leave the ranch ledger untouched. A paper that says Piedras Negras stays out of the Texas columns. Maverick Co LFW and CDC keeps the spelling printed on the rate row. What the bank kept after its fee only confirms that the money arrived.
You see those labels before the two totals get treated as twins. Approve the margin report from the chair you are already sitting in. Fort Duncan's museum is not a drop window. Stay in Eagle Pass. Quemado can share an owner with the gateway and still refuse the gateway's city tax. Pecans, goats, and sorghum do not rewrite that lower total. Irrigated vegetables and wheat from the same entry can be sold in Eagle Pass on the city-tax row or in El Indio without that city tax, and the paper has to say which.
A store, a ranch, or a shop floor each have a longer guide. Start from the list.
Book a time and send the gateway day as it was rung.
Book a time for a free look at the file
Sources:
Handbook of Texas: Maverick County
County membership is the OMB 2023 delineation supplied for this project. Maverick County is the only county in it. City rates, including Maverick Co LFW and CDC, are the July 2026 Texas Comptroller city-rate file.