GRAPHIC BY BONNIE LEESE All three Lampasas County cities showed sales tax growth this period, as reflected in their February rebates. Lometa recorded the largest percentage gain at 57 percent. After having posted the highest percentage gains in sales tax rebates among area cities for each month since January 2008, the city of Kempner finally has been dethroned.

But the honor remains in Lampasas County.

Lometa, with its 57 percent jump in sales tax revenues in February, claimed the biggest percentage increase this period among the Central Texas entities for which the Dispatch Record keeps statistics.

With a check this month for $7,766, Lometa easily outpaced the $4,944 it collected in February 2008, and for the first two months of 2009 it shows a 28 percent cumulative increase. Year-to-date sales taxes are $10,884 for the city.

February rebates to local entities are based on December sales, but also include fourth-quarter returns by businesses that file quarterly with the state comptroller's office.

Kempner's payments to date total $17,723 for a 22 percent gain over last year. Its February increase, however, amounted to just 2 percent, as the $8,983 it received this period was only $167 more than it garnered in February 2008.

After three months of declining sales tax returns, the city of Lampasas recorded a nice 8 percent boost in February. With a check for $130,201, its 2009 total has climbed to $228,000 -- almost 4 percent ahead of last year's receipts for the comparable period.

And Lampasas County posted a 7 percent gain this month. Its halfpercent sales tax amounted to $58,726 for February, with $103,782 earned through the first two months of the year. That total is up 5 percent from 2008.

Goldthwaite joins Kempner as the only other area city to start the year with back-to-back percentage increases.

After a 17 percent jump in January, the Mills County seat had a 5 percent gain in February. With cumulative payments that total $52,807, Goldthwaite's sales taxes are running 9 percent ahead of last year.

Burnet, by contrast, has had percentage losses in both January and February. Its 13 percent drop this period comes on the heels of a 7 percent sales tax decline last month. For 2009, its two-month total of $248,043 is 10 percent below the $277,110 it collected in 2008.

In Marble Falls, the February dip amounted to 4 percent. The city's year-to-date sales taxes stand at $1.1 million -- $20,000 or 2 percent more than last year's $1.08 million for the comparable period.

San Saba saw a 5 percent increase in its payment this month. The $36,890 rebate was not quite enough, however, to bring the city even with 2008 sales tax statistics. San Saba's cumulative total is $186 short of the $64,945 it held for the first two months of last year.

Hamilton's February check for $48,348 was only $26 less than it collected in 2008, but it shows a 1 percent gain on the year with a total received of $82,071.

Evant, also in Hamilton County, posted a 31 percent jump in February with its $2,829 sales tax rebate. After a small percentage decline in January, it has made up ground over 2008 and now reflects a 16 percent increase for 2009.

Sales tax figures for Coryell County cities are running quite close to last year's levels. In Gatesville, this month's payment of $162,462 was short four-tenths of a percent from February 2008, and for the year Gatesville is within 0.12 percent of the $281,068 it held last year.

Copperas Cove managed a 3 percent gain in February, after seeing a 6 percent decline in sales taxes last month. Its 2009 two-month total of $617,321 remains about 1 percent less than it accumulated thus far in 2008.

"Growth in state sales tax collections remains modest," said State Comptroller Susan Combs, "While overall growth has continued for the first five months of fiscal 2009 [which started in September], collections from important sectors such as retail trade and construction have decreased."

Across the state, sales tax revenue was up 2.5 percent this month, compared to February 2008 payments.