Ector County's seat, and the row also touches Midland County. Oil and stock do not share a pen.
The city history calls Odessa the shipping point for the surrounding livestock country and a center of Permian Basin oil and gas, on the Texas and Pacific. The tax row lists Ector County and Midland County, plus two hospital districts that must not be added onto every ticket. Odessa College and the University of Texas of the Permian Basin are in that account.
Odessa is in Midland County and Ector County. The census counted 114,428 people. Combined sales tax on the Comptroller city file is 8.25%. 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. At 0.75%: Ector Co Hosp Dist. State tax 6.25% plus every named local piece is 8.5%, 0.25% above the combined 8.25%. Do not stack every name onto one ticket. County sales tax on the county file, not added on top of the combined city rate: Midland 0.5%; Ector none. Business personal property rendition is due April 15 to the appraisal district for the county of the property (Midland County or Ector 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 supply counter for crews and ranchers uses the retail guide.
Ector is the seat, and the handbook calls the town both a livestock shipping point and a Permian oil and gas stop, on the Texas and Pacific, with U.S. 80, U.S. 385, and Interstate 20. Warm dry weather and a long run of sunshine show up as a retiree draw. Odessa College, guided at the start by Murry Fly, and the University of Texas of the Permian Basin are the schools. A livestock settlement and a college charge are not the same slip, and neither one is a fitting you sold a crew.
Animals you shipped for someone else are their settlement unless a fee stayed with you. A fitting sold at the counter is merchandise. A textbook at Odessa College is a third slip if you touch the school. Most counters do not. Sunshine is not a product line.
The tax row also names the county next door. A hospital district from each side is listed in the facts and must not be piled onto one ticket. Ector dirt and the other county dirt are different rendition addresses. If the paperwork says the neighbor city rather than Ector, that is the neighbor row.
The supply counter is the retail guide.
Other trades are on the industry list.
Book a time and send one crew ticket and one livestock settlement. The two marks come back before you file. No Odessa desk is offered.
Sources: Handbook of Texas, Odessa (https://www.tshaonline.org/handbook/entries/odessa-tx).