Corpus Christi has portions in Nueces, San Patricio, and Kleberg Counties, and the Texas Comptroller's list shows the same 8.25% total in each: the city's 1.375%, 0.5% for the Corpus Christi MTA, 0.125% for Corpus Christi Crime Control, and the state's 6.25%. Texas taxes residential and commercial cleaning alike, with narrow exceptions.
The rate on a Corpus Christi invoice doesn't change from one county portion to the next, but one of the local codes behind it does. This page lists the four pieces, shows where the Kleberg County portion differs, covers which Texas cleaning work is taxable and the state wage, and ends with what it means for your books. Payroll registration and the employee test are on my Texas page.
Four pieces, one 8.25%
- City of Corpus Christi: 1.375%, under local code 2178015 in the Nueces and San Patricio County portions and 6137603 in the Kleberg County portion
- Corpus Christi MTA, code 3178998: 0.5%
- Corpus Christi Crime Control, code 5178505: 0.125%
- Texas state sales and use tax: 6.25%
The Comptroller's city sales and use tax list shows the 8.25% total for all three county portions. Its content carries no effective date; the page metadata was last modified September 24, 2026. The 6.25% state rate comes from the Comptroller's main sales tax page.
Source: Texas Comptroller of Public Accounts, City Sales and Use Tax (page metadata modified September 24, 2026; no effective date in content)
Source: Texas Comptroller of Public Accounts, Sales and Use Tax
Which jobs are taxable
House cleaning and commercial cleaning are both taxable in Texas under the Comptroller's Publication 94-111. The household exemption reaches only a self-employed person providing traditional household services as an employee of the household, not someone working as a subcontractor for a maid service or another third party. Building maintenance bought by a contractor or home builder as part of new residential construction isn't taxable. The rest is on my Texas sales tax page.
Source: Texas Comptroller of Public Accounts, Building and Real Property Services (Publication 94-111) (revision 10/2006; page modified August 20, 2026)
Wages in Corpus Christi
Texas adopts the federal rate by reference: $7.25 an hour, effective July 24, 2009, with no change announced as of October 20, 2026 in the sources reviewed, so a change would follow federal law. This page doesn't cover any Corpus Christi city wage rule.
Source: Texas Workforce Commission, Texas Minimum Wage Law
What this means for your books
Collected sales tax goes to a liability account, and each taxable invoice keeps the job address it was charged on. If you clean in the Kleberg County portion as well as the others, a different city code on those jobs can look like something went wrong. It didn't. The rate is the same. The total is the same. Only the code changes. The address on the invoice is what tells the jobs apart, so it stays with every taxable one. Labor goes into payroll at the wage actually paid.
I'm a bookkeeper, not a CPA or an Enrolled Agent. I keep the rate and the collected tax recorded by job; whether a job is exempt and how the tax is reported are questions for your CPA.
Rules checked against the sources above as of October 20, 2026. Rates and rules change; confirm current figures with the agency or your CPA.