GRAPHIC BY KIM BRENNAN For the last reporting period of the year, statistics from the state comptroller show only four cities in the area posted sales tax gains in December; two of those are in Lampasas County. December sales tax allocations to Lampasas and Lometa brought good tidings for those cities, as they were among the few in the Central Texas area to show growth this month.

Copperas Cove and Evant were the only cities in the neighboring counties to post a sales tax gain this period.

And Lampasas and Lometa joined Evant as the only ones to end 2009 with an increase over 2008 as measured by local sales tax receipts.

Lometa had the highest percentage gain among cities tracked by the Dispatch Record. Its check for $3,884 represents a 19 percent jump for December and gives Lometa a year-end sales tax total of $53,348 -- up 18 percent from the $45,330 it collected last year.

December payments are based on sales that occurred in October.

In 2009, Lometa posted the highest percentage gain in seven of the 12 months.

The city of Lampasas finished the year 1 percent ahead of 2008, with a 12-month total of $1.25 million. Its December sales tax rebate amounted to $96,856 for a 4 percent increase this period.

For Kempner, 2009 sales tax results were mixed. It started the year with a January payment that skyrocketed 53 percent, but large declines in March, September and November put the city behind 2008 revenues by year’s end.

Kempner closed out the year with a 6 percent drop in December and a 2009 total of $120,079 -- off last year’s receipts by about $2,300 or just under 2 percent.

Lampasas County, which levies a half-percent sales tax, managed to stay on pace with 2008, closing out the year 0.2 percent ahead with $571,530 in receipts. The payment this period of $43,847 was down 1 percent from that of December 2008.

Sales tax allocations this month to Texas cities were down an average of 15 percent compared to December a year ago. None of the entities in the surrounding counties posted declines that steep, however.

Marble Falls recorded a 10 percent drop in December, while its neighbor Burnet saw sales tax receipts fall 7 percent this month. Both cities finished the year with 4 percent decreases from their 2008 totals. Marble Falls ended 2009 with a 12-month total of $6.08 million; Burnet, at $1.52 million.

In Coryell County, Copperas Cove and Gatesville closed the year with small declines from 2008. Gatesville’s cumulative payments were down 3 percent at $1.53 million, while Copperas Cove had a 2009 total of $3.47 million -- off 1 percent from last year’s cumulative amount.

While Evant had a very positive year in terms of sales tax revenues -- up 14 percent in December, up 10 percent for all of 2009 -- the city of Hamilton was not quite as fortunate. Its year-end statistics mirror those of Gatesville: down 5 percent for the month and down 3 percent from 2008 levels.

In Goldthwaite, the December check of $22,945 was $311 short when compared to that of the previous December for a 1 percent decline. The Mills County seat ended the year with a similar 1 percent drop in total sales taxes from 2008, when $271,436 was collected.

The year-end decline was much more narrow for San Saba. It finished 2009 with a sales tax total of $326,296, just $104 less than the city garnered throughout 2008. It showed a 6 percent decrease, however, for December.

The final sales tax allocations of 2009 to Texas cities, counties, special purpose districts and transit systems reflect a statewide average drop of 5 percent from 2008, according to statistics maintained by the state comptroller’s office.