Oil companies kept offices here. Ranch supply did not stop.
The Handbook of Texas says the Permian Basin oil business put company offices in Midland, and that the city stayed a supply and shipping point for ranchers around it. The city row spans Midland County and Martin County. The combined column is 7.5%, not the familiar cap.
Midland is in Martin County and Midland County. The census counted 132,524 people. Combined sales tax on the Comptroller city file is 7.5%. City tax is 1.25%. No transit authority is listed. Special districts on the row, not one citywide stack. At 0.25%: Midland Co Hosp Dist. State tax 6.25% plus city tax equals the combined 7.5%. Do not add every special district on top. County sales tax on the county file, not added on top of the combined city rate: Martin none; Midland 0.5%. Business personal property rendition is due April 15 to the appraisal district for the county of the property (Martin County or Midland 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 field crew invoice uses the construction guide.
Midway Station was a section house on the Texas and Pacific, placed halfway between Dallas and El Paso. Herman N. Garrett arrived there hauling sheep out of California. Other Texas places already answered to Midway, so the post office took the name Midland. That rename sits underneath every later folder.
Sheep beside the section house, then cattle shipped from here, are ranch folders. Desks opened by oil companies after the Permian Basin pulled investors in are office folders. The handbook keeps that order. A bank memo that prints only the city name erases the order.
Midland Draw cuts the north edge of the city limits. A dry crease, not a department code. Windmill pumps stood in yards all over town, and the nickname Windmill Town came from those pumps. Repairing one pump is a yard cost. Rent for a mineral desk downtown is a different payment.
The Midland Town Company came from Ohio, drilled water wells, and auctioned lots. Servicing a well is money out. Conveying a lot can be something else. Name which paper is in your hand. The First National Bank of Midland shows up as a chartered bank. The charter is not a bucket for today.
A cotton gin, lumber yards, and an opera house appear in the older town. Ginning, boards, and a show ticket are three purchases. None is a lease bonus. The Midland Gazette is the newspaper named there. Printing a quotation from it does not make income.
The Midland and Northwestern once aimed at Seminole, then stopped running. A vanished short line is not a freight bill due now. Midland Army Air Force Base trained bombardiers. A voucher from that base is neither the sheep nor a downtown oil desk.
Scharbauer names a hotel in the entry. Hogan names a building raised downtown after those company desks arrived. Keep both names off any folio you did not issue or pay.
The Martin County sheet is empty where a county sales tax would be printed. The Midland County sheet is not empty. Rendition follows the sheet that matches the dirt under the yard. Clip neither sheet onto the other. The city row prints 7.5% as its combined rate. Midland Co Hosp Dist is named in the facts, and piling every named piece onto the state rate prints a total past that 7.5%. Keep the hospital name only inside its own map. People remember 8.25%. This row refuses that memory.
Two documents only. One issued toward an oil-company office. One paid for feed, a windmill part, or ginning. Write issued or paid. Write Martin County or Midland County beside the yard. Hide surnames. Where someone typed 8.25%, strike it and leave 7.5%. Sheep at Midway, pumps in the yards, bombardiers on the base, Permian desks downtown. Still just those two documents.
The field crew invoice is the construction guide.
Other trades are on the industry list.
Book a time and send one bill you sent and one ranch folio you paid. The note on 7.5% comes back for the open filing. No Midland room is offered.
Sources: Handbook of Texas, Midland (https://www.tshaonline.org/handbook/entries/midland-tx).