A field town and this city can share one deposit. You still write the city that is on the paper.
You have a week that mixes field money with a bill from inside Wichita Falls. The facts below have the rate. The week below is which city you write down.
Wichita Falls is in Wichita County. The census counted 102,316 people. Combined sales tax on the Comptroller city file is 8.25%. City tax is 2%. No transit authority is listed. No special-purpose district is listed. State tax 6.25% plus the named local pieces equals the combined 8.25%. County sales tax on the county file, not added on top of the combined city rate: Wichita none. Business personal property rendition is due April 15 to the appraisal district for the county of the property (Wichita 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. Oilfield and plant work uses the construction guide.
You are sorting a deposit that put a crude settlement from Electra or Burkburnett in the same pile as a refinery bill or a shop sale inside Wichita Falls. The Handbook of Texas says the poker-game account of how John Scott got the tract is tradition, and that the land came through Texas land certificates his heirs later asked M. W. Seeley to plat on the Wichita River, a plat that included a small waterfall later washed away. You use that history for one decision only. The land story gives you nothing to book as revenue, and a crude ticket that names Electra or Burkburnett stays with that town even when the oil later moved through a plant in this city.
When you mark the pages, write the city printed on each one. A settlement whose place line says Electra stays with Electra. A settlement whose place line says Burkburnett stays with Burkburnett. A vendor bill for work at a refinery inside Wichita Falls, or a sale rung on the square Seeley drew, stays on this row when you were paid here. If the money was paid in the field town, you leave that page off this row even when the truck started in Wichita Falls. The field and the city can share one week in your bank account and still call for two city lines on the return.
The building is a second mark, separate from the sale. A building in this city goes to the Wichita County appraisal district for rendition. Clay County, just to the east, where early oil showed up, is another district, and you write the county of the building you actually have. Choosing that county leaves the sales-tax city line alone. This row combines to 8.25 percent from a 2 percent city tax, and you leave any transit name off the return because this file has none. Bring one field settlement and one city bill, with personal names covered and the place line left readable. The first thing you get back is which city was written down and which county the building sits in. You receive that mark while the return is still open, in time to correct the city line before you file.
Field work is the construction guide.
Other trades are on the industry list.
Book a time and send one field invoice and ten counter slips.
Sources: Handbook of Texas, Wichita Falls (https://www.tshaonline.org/handbook/entries/wichita-falls-tx).