Common Questions Regarding Sales Tax
Sales Tax on Parking and Fees

The Texas Comptroller's office requires the collection of sales tax for vehicle parking and the fees associated with it. This means you are also required to collect sales tax on recurring fees and other charges related to the fees of storage of a vehicle or trailer. This could include late fees assessed for non-payment of vehicle/parking storage rent. (During a member’s recent audit, this was the Comptroller’s position.)

You can find more sales tax questions answered in this FAQs article by TSSA’s legal counsel in the latest issue of Self-Storage News magazine.

Legal Q&A: Stolen Goods, Property Theft and More
by Connie Heyer, TSSA Legal Counsel

In this blog post, we answer your burning questions about stolen goods, property theft, identity theft, search warrants and more.

What do you do in these types of situations? Are you liable? Legal counsel gives advice on how to protect your business when unfortunate issues arise.
TSSA Raised Over $150,000 for
Shriners Hospitals for Children—Galveston!

We're in our 20th year of fundraising for Shriners in Galveston, and we recently presented the hospital with funds totaling $151,458.49, bringing our total to date to over $1.75 million! A big, warm thank you to charitable fundraising chair Doug Hunt, and our very generous members who donated.

2021 charitable fundraising efforts have begun and we invite you to help make a difference in a child's life by donating to this worthy cause.
Please note: If you have worked with a tax consultant you’d recommend and they are not a TSSA member, please reach out. We’ll reward you with a dues reduction if they join.

Membership Tip: Property Tax Resources
From the Desk of Holly Barr,
Director of Membership & Engagement

This month, we're spotlighting property tax resources available in the Members Only section of txssa.org. You'll find information to help you understand valuation methods and how to manage your property tax protest, along with important tax deadlines.

We're Officially on Instagram!
We Want to Connect With You

We're excited to connect with you on our newest social media platform, Instagram!

If you have an Instagram account, search for our handle (@texasselfstorageassociation) and give us a follow. Don't have an account? Sign up and discover a new way to engage with your self-storage peers, get industry news and important TSSA updates.

News About the TSSA Board of Directors

The TSSA Board of Directors recently recognized two members for exceptional leadership and service on the board. Matt Janes, Director of Rosewood Property Company was recognized for his service as president of the board for the 2019-2020 term. Janes has served on the TSSA board for five years and will continue serving on the Executive Committee as immediate past president. Also recognized was Davis Deadman, one of the principals of Advantage Self Storage in Richardson, who served a three-year term ending in 2020. Thank you for your service!

In August, the board elected J.D. Blacklock, founder and owner of Blacklock Storage, as the 2020-2021 president. J.D. is in his third year of service on the board and has more than seven years of self-storage ownership and development experience. This month, the board also welcomed Raheem Amer, Senior Vice President of Operations for Devon Self Storage, who has more than six years of industry experience. His past experience includes three years at Extra Space Storage, where he supervised the Texas, Oklahoma, Missouri and part of the Colorado territory.

View the full list of TSSA’s board of directors here.
Matt Janes,
Rosewood Property Co.
Davis Deadman,
Advantage Self Storage
J.D. Blacklock
Blacklock Storage
Raheem Amer,
Devon Self Storage

New Tax Form 1099-NEC
What You Need to Know

It's tax time again, and there have been some changes to the form used to report contractor income to the IRS. Form 1099-NEC (short for non-employee compensation) will replace the 1099-MISC form.

Click the button below to learn more about the changes in reporting.
Question: There is an noxious odor coming from a unit. Can I take action? Can I enter the unit and remove the source of the smell?

Answer: Yes. According to paragraph 18 of the latest versions of the TSSA lease (check your specific version to make sure that you have the proper language), a lessor has the right to enter a space if 1) he has express authority from the tenant to enter; 2) there is an emergency (lessor believes that there is imminent danger of health hazards); 3) there are reasonable grounds that there is illegal activity occurring in the space, and the lessor has discussed this with law enforcement authorities; 4) lessor has made written request to the tenant by certified mail, return receipt requested for access to the space and tenant has failed to provide access at the time and date requested (you can request access no sooner than seven days from the date of mailing); 5) the lessor is exercising his lien under paragraph 24 of the lease. In this situation, it appears that items 2) and 4) above will help you. If the smell is extremely strong and you have a reasonable fear of a dangerous fire hazard or imminent health hazard, you have the right to enter under 2) above due to a "emergency" situation. If in your reasonable judgment the smell does not constitute an emergency, you should make a written request to the tenant by email (if they provided an email when they leased) or by mail (get a receipt or evidence of mailing) and request access to the space no sooner than seven days from the mailing of your request. You can find form SP-1, Request for Access to Tenant’s Space, in the Members Only section of txssa.org. If you have not heard back from the tenant and the tenant fails to give you the access you requested on that date, you may enter the space without any further permission. If you enter the tenant’s space in accordance with paragraph 18, the tenant must pay your lock removal charges under paragraph 4(i). You must also promptly notify the tenant by regular mail or email (you may use form SP-2, Notice that Tenant's Storage Space Has Been Opened) of any entry as required by paragraph 18 of the TSSA lease.

Please note: You must log in to your account at txssa.org to questions and answers in the Ask the Experts database.