The Waller County Commissioners Court Workshop held on August 6, 2025, focused on the implementation of a use tax provision aimed at enhancing local revenue from home builders. The discussion centered around how builders can remit sales tax directly to Waller County instead of the point of sale, which could be in neighboring counties like Harris or Fort Bend.

Commissioners discussed the mechanics of the use tax, explaining that builders purchasing materials, such as lumber, would fill out a specific form to ensure that the tax is directed to Waller County. This approach is intended to capture tax revenue that might otherwise be lost to other jurisdictions. The tax assessor's office would manage these payments, ensuring compliance and proper collection.

A significant point raised was the need to incorporate this use tax provision into development agreements with builders. By doing so, the county could require builders to utilize the form and remit taxes to Waller County, thereby increasing local revenue. This strategy aims to address concerns from long-time residents about new developments benefiting from infrastructure improvements without contributing to local tax revenues.

The conversation also touched on the potential challenges of implementing this system, particularly regarding the complexity of the process for builders. Commissioners expressed the importance of ensuring that the procedure remains straightforward to avoid pushback from the construction industry.

Overall, the meeting highlighted a proactive approach by Waller County officials to enhance local tax revenue through strategic agreements with home builders, ensuring that new developments contribute to the community's financial health. Further steps will involve collaboration with legal counsel to establish a clear process for the implementation of the use tax.