Sales tax rebates for Kempner and Lometa were strong in November, but the city of Lampasas saw its first significant decline of the year, as it posted the largest percentage drop among entities in the Central Texas area.

The $101,551 check received by Lampasas fell almost $8,300 short of the payment the city garnered in November 2007, for an 8 percent decrease. It maintains a slim 3 percent margin over last year in cumulative payments to date at $1.14 million.

November rebate checks are based on sales taxes collected for September sales and reported to the state comptroller in October by businesses that file monthly, as well as thirdquarter sales by quarterly filers. Across the state, the average city sales tax allocation was up 4 percent this period.

Kempner continued to shatter its sales tax benchmarks. For November, it posted a gain of 91 percent with a rebate of $14,262. Through 11 months of 2008, Kempner shows total receipts of $111,692 -- a 116 percent jump over the 2007 total of $51,818 for the comparable period.

Lometa also posted a hefty increase this month at 46 percent. Its year-to-date collections stand at $42,074, up 7 percent from last year's $39,193.

Lampasas County recorded a 7 percent sales tax decline in November with a check for $48,971. With one month of the year remaining, the county's half-percent sales levy has amounted to $525,891, or a 12 percent gain over 2007.

Burnet County cities were the only neighboring entities to join Lampasas in the negative column this period. Both Burnet and Marble Falls saw sales tax declines in November. Burnet's was steeper at 6 percent, while Marble Falls had a 2 percent drop. In 2008 payments to date, Marble Falls has accumulated $5.8 million for a slight edge over the $5.77 million it garnered last year. Burnet maintains a 5 percent gain over last year with total sales tax revenues of $1.47 million.

Copperas Cove, which has yet to post a decline this year, recorded a 3 percent gain for the month. With a November rebate of $328,242, it holds year-todate sales taxes of $3.25 million -- up 9 percent over 2007.

Gatesville likewise had a 3 percent increase this period, but its 2008 revenues are running just 5 percent ahead of last year. Its sales tax total through 11 months stands at $1.46 million.

Goldthwaite collected $24,803 in November to give the Mills County seat a 5 percent gain this month and a 6 percent advantage over last year. Its sales tax receipts thus far in 2008 come to $248,180.

Hamilton County cities posted solid gains for November, as did San Saba. Evant went up 20 percent and the city of Hamilton showed a 12 percent increase, while San Saba recorded a 17 percent rise for the period.

Cumulative tax rebates this year stand at $411,438 for Hamilton, a gain of 15 percent; Evant is up 16 percent over 2007 at $19,114.

San Saba has received $300,994 through November, which represents a 9 percent increase over last year's sales receipts for the comparable months.

"Sales tax collections grew in the first two months of fiscal 2009, however at slower rates than generally seen over the past three years," commented Texas Comptroller Susan Combs.

"Collections have continued to increase overall, but remittances from the key retail trade sector have begun to decline slightly as consumers grow increasingly cautious and confidence erodes."

GRAPHIC BY BONNIE LEESE Kempner, which hasn't seen a sales tax decline since May 2007, once again posted the largest percentage gain among Central Texas entities. The city of Lampasas recorded the steepest drop this month at 8 percent.