2008-06-09 Regular Meeting and Workshop Meeting of La Porte City Council

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city in carrying out programs related to a wide variety of projects including public parks and business development. \/~rime Control and Prevention District Tax** (one- 'f(;;ghth, one-fourth, three-eighths or one-half of 1 percent) - Subject to voter approval, this sales tax can be imposed by a city located in a county with a population of more than 5,000 or by a county with a population of more than 130,000. The governing body in a municipality or commissioners court may specify ales Tax for Property Tax Relief (one-eighth, one- the number of years (5, 10, 15 or 20) the district would fourth or one-half of 1 percent) - This "additional sales be continued. Revenues from the sales tax may be tax" can be imposed by most incorporated cities {there used to finance a wide variety of crime control and are exceptions in certain counties with rapid transit prevention programs. (Chapter 363, Local Government systems), and revenues are deposited into a city's Code & See. 323.105, Tax Code) general revenue fund. Cities adopting this form of loca* sales tax must reduce the effective and rollback propert Venue Tax "Stadium Bill" {one-eighth, one-fourth, tax rates within the city. (Chapter 321 Tax Code) three-eighths or one-half of 1 percent) - This sales tax is one of several revenue options available to a city to Counties and hospital districts that impose an ad fund sports and community "venue" projects. Multiple valorem tax may also levy this form of sales tax, but at cities and counties in any combination may join to form different rates. a venue district under Chapter 335, Local Government Code, as well. Some examples of a "venue" are a stadium, convention center, park or economic development-type facility. (Chapters 334 and 335, Local Government Code) SEPTEMBER 2007 A city, county or special purpose district cannot adopt a sales tax if the combined rate of all local sales taxes would exceed 2 percent at any location within its territorial limits. Regular Sales Tax (1 Percent) - Most cities in Texas have this form of sales tax. It can be imposed by any incorporated city. Revenues are deposited into the city's general revenue fund and may be used for any lawful purpose. (Chapter 321, Tax Code) (1 percent only) Sales Tax for Economic Development (one-eighth, one-fourth, three-eighths or one-half of 1 percent)- Two options (under Tex. Rev, Civ. St. art. 5190.6-the Development Corporation Act of 1979) are available for a city to adopt this tax: Option #1 - See. 4A - This form of tax can be imposed by most incorporated cities. (There are exceptions in certain counties with mass transit systems). Revenues must be turned over to a development corporation formed to act on behalf of the city in carrying out programs related to industrial development and the promotion of new and expanded business enterprises that create or retain primary jobs. Option #2 - See. 48 - This form of tax can be imposed by any incorporated city. Revenues must be turned over to a development corporation formed to act on behalf of the Street Maintenance Sales Tax (one-eighth or one- fourth of 1 percent) - All cities are authorized to hold an election to adopt a sales tax to repair and maintain existing city streets. The tax expires after four years unless a new election is held to reauthorize the tax. The revenue from this tax can only be used to maintain and repair existing city streets. (Chapter 327, Tax Code) ~ire Control, Prevention, and Emergency Medical ~ ~ervices (EMS) Districts ** (one-eighth, one-fourth, three-eighths or one-half of 1 percent) - Cities with a population between 25,000 and 550,000 or more than 1.9 million may create an EMS district. The district may include all or any part of a city. The district may finance the operation of a fire control, prevention, and EMS program. (Chapter 344, Local Government Code and Tax Code, Section 321.106)