The quarter point is the tell. It is not on the Martin County row.
You searched Midland because the hospital-district quarter point was applied to every sale with the city name. In Midland County the combined rate is 8.25% and Midland Co Hosp Dist is 0.25%. In Martin County the city tax stays 1.25% and the total is 7.5%, with no hospital district. There is no Midland office to visit.
High-rises earned the nickname Tall City of the Plains once county wells and the Midland South Pool fixed the basin's place. The county page lists the Permian Basin Petroleum Museum, the Museum of the Southwest, the Midland County Historical Museum, and the Pliska Aeroplane Museum. Crops there are cotton, hay, wheat, sorghum, pecans, and watermelons, beside cattle, sheep, and hogs. Midland County is central. Martin County is outlying. Stanton is the Martin seat. Commercial petroleum in Martin began in 1950 and quickly mattered. Barrel figures stay off this page.
The smear is the name Midland Co Hosp Dist, a quarter point. The city of Midland in Midland County is city tax 1.25%, county tax 0.5%, and that district at 0.25%, total 8.25%, no transit. The city of Midland in Martin County keeps city tax 1.25% and drops both the county tax and the district, total 7.5%. Stanton, a Martin city, is city tax 1.75%, county tax 0, total 8%, with no district. Those are the city rows. A place with no city number is not given a rate here.
Basin work explains a wire transfer. It does not paste the quarter point onto a Martin address.
Counties: Midland (central); Martin (outlying).
Two appraisal districts. Business personal property renditions are due April 15 where the property sits. A Midland address in Midland County and a Midland address in Martin County are two renditions.
State sales tax is 6.25%. Midland in Midland County is city tax 1.25%, county tax 0.5%, Midland Co Hosp Dist 0.25%, combined 8.25%. Midland in Martin County is city tax 1.25%, county tax 0, no hospital district, combined 7.5%. Stanton in Martin County is city tax 1.75%, county tax 0, combined 8%. No other city in these two counties is given a rate on this page.
The franchise report is due May 15. Texas has no state income tax. The combined cap is 8.25%. The permit sets the sales-tax calendar.
Tall City of the Plains is a skyline nickname. It does not tell you which Midland city row was rung. The Midland County city row is city tax 1.25%, county tax 0.5%, and Midland Co Hosp Dist at 0.25%, total 8.25%, with no transit. The Martin County city row keeps city tax 1.25% and drops the county tax and the district, total 7.5%. Stanton, the Martin seat, is city tax 1.75%, total 8%, and the district is absent.
The Permian Basin Petroleum Museum, the Museum of the Southwest, and the Pliska Aeroplane Museum are what a week here looks like, next to joint-interest statements you already keep. Leave the well file closed. A Martin charge that picked up the 0.25% hospital district does not match that county's city row, and a Stanton charge priced like the Midland County row invented a district Stanton does not have.
Separate those charges while the return is open. The May franchise date is not that separation. You can do the work from Midland. There is no local drop-off. Oil still underground is unsold. A paid museum ticket counts. A closed well is not a sale. Watermelons, sorghum, and pecans can sell on either side of the county line, and the slip has to say which, because the 0.25% district lives on only one side. Stanton priced like downtown invents that 0.25% on a line whose only local piece is the 1.75% city tax.
A trade other than the basin and the trades around it starts on the industry list.
Book a time. Mark Martin County slips before you send them.
Book a time for a free look at the file
Sources:
Handbook of Texas: Midland County
Handbook of Texas: Martin County
County membership is the OMB 2023 delineation supplied for this project. City rates are the July 2026 Texas Comptroller city-rate file. The city rows used here are Midland in Midland County, Midland in Martin County, and Stanton. Each has a city number. Totals are 8.25%, 7.5%, and 8%.