Same total. The 0.75% piece is Ector's.
You searched Odessa because both Odessa rows say 8.25% and they are not the same tax. Ector County is city tax 1.25% plus Ector Co Hosp Dist at 0.75%. The Midland County row uses county tax 0.5% and Midland Co Hosp Dist at 0.25%. Midland County is not this metro. There is no Odessa office to visit.
The city page takes Odessa from a cattle-shipping stop to an oil center and describes a petrochemical complex. The superlative in that description is left out. The Sand Hills Hereford and Quarter Horse Show is named on the same page. Ector's page names Odessa College and the museum there, the University of Texas of the Permian Basin, and a replica of Shakespeare's Globe used for a seasonal festival. Odessa is the seat. Ector County is central and is the only county attached. No outlying county is in the delineation. Another Odessa line sits in Midland County. That county is a different metro.
Matching caps hide the recipe. Inside Ector the municipal column is 1.25%, the county column is empty, and Ector Co Hosp Dist is three quarters of a point. No authority is named. The Midland County line keeps municipal 1.25%, puts 0.5% in the county column, and names Midland Co Hosp Dist at a quarter point. Goldsmith, still inside Ector, is municipal 1% plus that same three-quarter Ector piece, and the figure is 8%. An address in Midland County is not an Ector rendition.
A Globe night and a plant week can share a calendar page. The county printed under the city name is what picks the district.
Counties: Ector (central).
One appraisal district inside the metro. Ector County's business personal property rendition is due April 15 where the property sits. An Odessa address that is actually in Midland County is that other county's rendition, not Ector's.
State sales tax is 6.25%. Odessa in Ector County is city tax 1.25%, county tax 0, Ector Co Hosp Dist 0.75%, combined 8.25%. Odessa in Midland County is city tax 1.25%, county tax 0.5%, Midland Co Hosp Dist 0.25%, combined 8.25%. Midland County is not in this metro. Goldsmith in Ector County is city tax 1%, county tax 0, Ector Co Hosp Dist 0.75%, combined 8%.
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.
Write the recipe before you trust the matching cap. Ector is the only county this metro holds. Its Odessa line is municipal 1.25%, an empty county column, and Ector Co Hosp Dist at 0.75%. The state piece finishes the cap without borrowing the neighbor. The other Odessa line lives in Midland County: municipal 1.25%, county column 0.5%, Midland Co Hosp Dist at 0.25%. That neighbor is the other metro. Goldsmith stays in Ector, municipal 1%, the three-quarter Ector piece still attached, figure 8%.
Picture Sand Hills, a class at Odessa College, a walk through the Globe replica, or a day at the University of Texas of the Permian Basin. The industrial picture on the city page is the petrochemical complex, kept here without the boast. None of those pictures chooses three quarters over a quarter point.
Forward tapes that show Ector or Midland under the word Odessa, plus any Goldsmith tape, along with the form. Plant cost sheets stay untouched. Steven separates the three-quarter Ector name from the quarter-point Midland name. You hold that separation before the date locks. The franchise report follows. You keep working in Odessa. This site has no Odessa counter. Fluid still in a tank is inventory. A Globe performance counts when a tape says someone paid to sit.
Goldsmith at 8% is the Ector tape that is not the cap. Municipal 1% plus Ector Co Hosp Dist at 0.75% is the whole local piece, and the county column stays empty. Do not lift Goldsmith up to the Odessa cap. A Sand Hills seat and a Globe night can both be Ector and still be different weeks.
A trade other than the complex, the campus, or the show starts on the industry list.
Book a time. Keep the Midland County Odessa slips in a separate stack.
Book a time for a free look at the file
Sources:
Handbook of Texas: Ector County
County membership is the OMB 2023 delineation supplied for this project. City rates are the July 2026 Texas Comptroller city-rate file. The Odessa row in Midland County is reported so it is not mistaken for the Ector row. Midland County is not part of this metro.