CPA New Braunfels Alternative.School tax and the sales return.

The school rate on most blocks.

Most of the city is served by New Braunfels ISD and by Comal ISD. A smaller share of blocks in Guadalupe County sits in other districts. For the blocks in New Braunfels ISD, the share we use is 63.11 percent of the city's census blocks, which is a count of blocks and not a promise about one address. For 2025, New Braunfels ISD's total stands at 1.0377 per 100 dollars of taxable value, which is the figure an owner sees when the notice names that district. Maintenance and operations is 0.6969. Interest and sinking is 0.3408.

The block share and the New Braunfels ISD rates were taken from the Texas Comptroller school district workbook on 28 September 2026, and they describe blocks, not one street address. They are not a bill for your building. They are the public rate an owner meets when the appraisal notice shows up. If your door is in a different district, the workbook row for that district is the one we use, not this one out of habit.

Two districts in one city is a pride thing and a paperwork thing. Parents know which Friday night belongs to which school. The books need the same clarity. A property in one district does not get the other district's rate because the mailing address says the city name.

Sales tax, said as slices.

State sales tax is 6.25 percent. On top of the state 6.25, local slices in Texas are allowed to total as much as 2 percent. State law caps the combined sales total at 8.25 percent, and both counties in this town already sit on that cap. Sales collected in one month leave on the 20th of the month after. In this city the local pieces are the city at 1.5 percent, local code 2046015, plus either Comal County at 0.5 percent, local code 4046006, or Guadalupe County at 0.5 percent, local code 4094007. Both named totals are 8.25 percent.

The city code 2046015 and the two county codes were checked against the Comptroller sales tax page and the locality notes on 28 September 2026. A rate remembered from a register tape is not good enough if the tape was programmed for the wrong county. We would rather reprogram the tape than explain the difference later.

Collected tax is not income. It sits as a payable until it leaves on the 20th. Recording it as income makes a good month look better than it was and makes the payable look like it vanished. The close puts it back.

Hotel tax beside the sales tax.

The state hotel occupancy tax is 6 percent of the room when the room costs 15 dollars or more a day. The city levies 7 percent of gross receipts on a room or a short term rental when the charge is two dollars or more a day. Filings are due on the 20th for the prior month. A property with no activity still files a return of zero. Comal County and Guadalupe County had no row in the fiscal 2025 local hotel file we read.

Late city hotel tax carries a 50 dollar fee on the first day, 75 dollars at 31 days, and 100 dollars at 61 days, then 15 percent of the tax plus separate charges at 91 days. Those steps are why a zero month is worth filing. The source is the city's own tax page, checked 27 September 2026. A November when the rooms fill for ten days is the month we mark on the hotel calendar before the 91 day step can write its own letter.

State law points hotel tax proceeds toward tourism, with a share for arts and heritage. That is a civic fact, not a line on your return. Your line is the tax you collected and the day you send it.

Franchise tax in May.

Franchise tax is a state tax. Franchise tax stays a state report here, and the city does not stack a second franchise rate on it. Report years 2026 and 2027 use a no tax due line of 2,650,000 dollars on the franchise report, and we apply it only after the closed year is actually in hand. Retail or wholesale is 0.375 percent. Other businesses are 0.75 percent. The report is due 15 May. The compensation deduction limit and the EZ computation live on the same Comptroller page, and we use the figure for the year being filed rather than a rounded memory.

The franchise figures in the paragraph above were read off the Comptroller franchise page on 28 September 2026, for owners in this town and not from a statewide blurb. If your revenue is near the threshold, the closed year decides it. A guess in April is how a report gets amended in July.

Rendition in April.

April 15 is the usual last day to render most business property. Comal Appraisal District will move the April rendition day to 15 May when the request is in writing. Comal Appraisal District posts the same April date and the same written extension. A late rendition can draw a penalty, and a court finding of fraud draws a heavier one. We ask for the list of furniture, equipment, and supplies while the extension is still a choice, not after the portal has closed.

Statewide rendition timing was checked on 28 September 2026 against the Comptroller property tax deadline calendar and Tax Code section 22.23, then checked again against the Comal district page. The district page controls if it states its own date. We read both before we tell you which day is yours.

Rendition, the school rate, and the sales return are three different filings. They share a spring, which is why owners feel buried. We keep them on three lines of a calendar so each one gets its own afternoon.

Mixed beverage, if you pour.

If you hold a mixed beverage permit, the gross receipts tax is 6.7 percent, paid by the permit holder, and the sales tax collected from the customer follows the combined 8.25 percent. Reports are due on the 20th. Mixed beverage tax does not grow a second local slice in this town the way sales tax grows a county slice. Cities and counties receive a rebate from the state. That rebate is not a credit on your return. Your return is what you collected and what you owe.

The 6.7 percent gross receipts figure was read on the Comptroller mixed beverage pages on 28 September 2026, beside the sales piece that still follows the county line. A bar on the square and a restaurant by the river follow the same rule. The county line still matters for the sales piece. It does not create a second mixed beverage rate.