Do you need a permit to replace a roof in San Marcos, TX?

City of San Marcos, Texas

city

630 E. Hopkins Street, San Marcos, TX 78666

The City of San Marcos Codes & Ordinances page states "As of April 1, 2023, the following codes are in effect" and lists the International Residential One/Two Family Code 2021 among them, with the 2021 International Building Code and the 2020 National Electric Code. The page points to Ordinance No. 2023-09, which amended Chapter 14 (Buildings and Building Regulations) and Chapter 38 of the San Marcos City Code to adopt the 2021 International Codes with amendments; it was passed on first reading on January 17, 2023 and adopted on second reading on February 7, 2023.

8.25% combined everywhere in the city (6.25% state + 1.5% City of San Marcos + 0.5% Caldwell County; or 6.25% state + 1.5% City of San Marcos + 0.5% Guadalupe County; or 6.25% state + 1.5% City of San Marcos + 0.5% Hays 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.