How a page is made
A person on this practice writes these pages from the work we do and from public Texas pages, with software helping the draft, and that person reads the page again before it stays up. Spot a wrong date or a wrong rate, call the footer number, and we will correct the page you name.
A rate or a date appears on these pages only after the public page it came from is written in our notes. A client's numbers never appear. A sample of a closed month shows the reading, and that sample is not a promise about your year.
Each figure on these pages is checked against the public page named in our notes, each sentence about the work is checked against the signature limit, and no example uses a detail a client could recognize.
A wrong line is edited on the page where you found it, so the next reader sees the corrected words in that same spot. Quote the wrong sentence when you call the number printed beneath the signoff, and we will edit that exact spot. We do not move the fix onto a sister article.
Open books are not a monthly read. The first work is to close them, or to recommend a wait, and that recommendation is spoken before anyone signs a scope.
The limit on a signature
Steven Palmieri is a Tax CFO. The same person is not a CPA. We prepare the books and the return, and we leave an audit signature, a review signature, and a compilation signature with a firm that is allowed to give them. A signed opinion on the statements stays off the return we prepare here. If a proposal asks for that signature, the first call names the part and points you toward a firm that can put the signature on it.
Payday stays on the payroll system you already run, and we do not take that login over. If an examiner wants the backup, you are the person in the chair. We can assemble copies from the month that already tied so you walk in with them.
The return, the books, and statements that carry no assurance report are the work this practice does. Texas lets a person do that work without the assurance signature. The assurance signature stays with the people allowed to give it. The public source for that boundary, read beside the return we actually prepare, is Texas Occupations Code sections 901.451, 901.453, and 901.456.
The practice behind the pages
Services on this site are provided by Steven Palmieri, Dallas, Texas. Every page ends with the practice phone under the signoff. The monthly tie is finished before the return reads it, and both of those jobs stay with the practice named above.
These pages give neither a street you could drive to nor an email you could write, and the phone under the page is the contact. Whatever a machine reads on this page is already written in the paragraphs above, including the missing street and the missing email.
Several sites come from this practice, and each title matches the work a visitor came to find. The name on the work is Steven Palmieri, and the only number these pages print is the one in the footer.
These pages carry one editorial link, and that link is stevenpalmieri.com, the practice home.
A shop in Harris County does not create a second set of books. You still reach this practice on that call, and the file stays with the people who prepare the return.
On a taxable sale inside the city limits we keep three slices separate. State tax is 6.25 percent. Local code 2101017 is the 1 percent city slice. Transit is its own slice at one percent, listed by the Comptroller as local code 3101990, and we keep that code beside the slice so it is never blended into the city slice. The three together are 8.25 percent. Harris County adds no fourth slice on a sale sourced inside the city limits.
A taxable entity files the franchise report on 15 May. The franchise report's price is absent from these pages on purpose, and it shows up only inside the written scope drawn from the closed year.
The business personal property rendition is filed with Harris Central Appraisal District, and we read that district's public calendar while the month is still being tied. If a date on that public calendar matters for the file, we read the date with you while the month is being closed. Dates we use are the dates on the district's own public calendar, and we do not keep a second calendar that quietly disagrees with it.
In the Comptroller school district workbook, the largest school district in Texas covers 64.33 percent of the city's 2020 census blocks. On the 2025 line of that same workbook the district total is 0.8783 for each 100 dollars of taxable value, already broken into 0.7116 for maintenance and operations and 0.1667 for interest and sinking. The share describes blocks, not one street address.
On the franchise report for 2026 and for 2027, tax is not due when revenue stays under 2,650,000 dollars. The report is still prepared. When the report year actually owes franchise tax, a retail or wholesale classification uses 0.375 percent and every other taxable classification uses 0.75 percent. We copy those two rates off the Comptroller franchise page for that year, and we will not swap them to lighten the year. Owing nothing does not, by itself, erase the report. The Comptroller franchise page is the source we read.
A rendition is ordinarily due on 15 April, and only a written request moves that day to 15 May. Tax Code section 22.23 and the Comptroller property tax deadline calendar are the sources.
Humid months are when air-conditioning work fills a shop's week. Those months still have to tie to the bank, and this limit does not pause while the air is heavy. A season is not a signature, and an open month stays off the return we prepare.
The numbers on these pages are public rates and public dates. Client sales, client pay, and a promised refund stay off the site. No page here promises a refund.
Where this page and another page on the site disagree about the limit, this page is the one we correct the other toward.
