GRAPHIC BY KIM BRENNAN Sales tax payments to area cities have see-sawed up and down this year. Kempner and Lometa posted uncharacteristically large declines in November, while Evant had the highest percentage gain for the period among neighboring cities. After three months of relatively small sales tax declines, the city of Lampasas posted a gain in November. Its rebate of $103,759 represents a 2 percent increase in local tax revenues and keeps the city ahead of 2008 revenues to date by almost $12,000.

Kempner and Lometa were not as fortunate this period. Their declines in November -- 17 percent for Lometa, 26 percent for Kempner -- were the steepest among all entities in Lampasas County and the surrounding area.

For Lometa, the November check of $4,390 was $900 lower than it collected in November 2008, but strong gains throughout earlier periods of 2009 have kept the city ahead of last year’s cumulative total by almost 18 percent.

Kempner, for the first time this year, saw its 2009 sales tax total slip under the amount collected in 2008. With one month remaining, Kempner holds year-to-date receipts of $110,075 -- about $1,600 short of last year’s total through 11 months.

Although Lampasas County recorded its third consecutive dip in sales taxes with a 3 percent decline in November, it has maintained a slight edge over 2008. Payments to date for the half-percent sales tax levied by the county amount to $527,682, up 0.3 percent or $1,791 from the previous year.

November tax allocations to local governments represent September sales reported to the state comptroller in October by those businesses that file monthly, along with third-quarter sales by those that file quarterly returns.

Cities across Texas saw an average decline of 8 percent this period compared to November 2008, the comptroller’s data shows. Several entities in the neighboring counties, however, posted gains this month.

Evant, with a 10 percent increase in its November payment, had the highest percentage gain among area cities. With cumulative 2009 receipts of $20,994, it also holds a 10 percent edge over 2008 for the comparable months.

The city of Hamilton, by contrast, recorded a 7 percent drop this month. The November check for $39,591 gives it an 11-month sales tax total of $398,882 -- 3 percent below its collections last year to this point.

Gatesville and Marble Falls reflected smaller declines for the period in their sales tax payments. Gatesville was down 2 percent, and Marble Falls’ rebate was off 3 percent, but both entities lag behind their 2008 totals by 3 percent.

In Gatesville, the cumulative total through November is $1.4 million; the 2009 total for Marble Falls stands at $5.6 million.

Copperas Cove and Burnet posted monthly sales tax allocations that were 2 percent ahead of the November 2008 figures, but their year-to-date numbers also have fallen behind those of last year.

Burnet shows an 11-month total of $1.4 million, which is down 4 percent from its 2008 sales tax receipts. And in Copperas Cove, this year’s $3.2 million total is 1 percent less than it collected through the comparable months of last year.

In Mills County, Goldthwaite received a November check for $25,279 to give it a 2 percent gain this period. The city’s accumulated sales taxes for 2009, however, fall $4,500 short of the $248,180 Goldthwaite held through 11 months of 2008 for a 1 percent decline.

And in San Saba, this month’s sales tax rebate translated into a 5 percent increase for the city. With only one period left in 2009, San Saba maintains a slight edge over last year’s cumulative revenues. The year-to-date total of $302,306 is almost $2,799 or 0.4 percent ahead of the 2008 figure through November.