Do you need a permit to replace a roof in Port Arthur, TX?

City of Port Arthur, Texas

city

444 4th Street, Port Arthur, TX 77640

The Inspections and Permitting page states "Contractors can pull permits provided they are registered with the city." and "Homeowners may pull permits for residential repairs to their property with proof of homestead." The City's Building Permits general information sheet (updated September 19, 2024) states "A building permit is required for remodeling/renovation." and, under Bond/Insurance, "We currently accept Bonds for small projects such as foundation and roofing work." Those pages do not name re-roofing as a permit item.

The City of Port Arthur's Inspections and Permitting page states "The Building Inspections Division is currently operating under the 2021 International Residential Code, the 2021 International Building Code, the 2021 International Plumbing Code, the 2021 International Mechanical Code, and the 2020 National Electrical Code." The page does not give the adopting ordinance number or date.

8.25% combined everywhere in the city (6.25% state + 1.5% City of Port Arthur + 0.5% Jefferson County; or 6.25% state + 1.5% City of Port Arthur + 0.5% Orange County, depending on location), per the Comptroller's local sales tax rate file. Comptroller Publication 94-116, Real Property Repair and Remodeling, states that "Labor to repair, remodel, or restore residential real property is not taxable" and that under a lump-sum contract "you pay tax on all your supplies, materials, equipment, and taxable services when you buy them. You don't charge your customer tax." On a lump-sum residential re-roof the rate therefore falls on the roofer's material purchases, not on the homeowner's contract price.