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<br />Municipal Development Corporation (one-eighth, <br />one-fourth, three-eighths or one-half of 1 percent)- <br />Chapter 377, Local Government Code, also known as <br />the "Better Jobs Act," allows a city to create a municipal <br />development corporation to undertake projects to <br />provide job training, early childhood education, after- <br />school programs, scholarships, literacy promotion and <br />other projects. Voters in the city may authorize adoption <br />of a sales tax to fund activities of the corporation. <br />(Chapter 379A, Local Government Code) <br /> <br /> <br />Municipal Development Districts ** (one-eighth, one- <br />fourth, three-eighths or one-half of 1 percent) - Chapter <br />377, Local Government Code, authorizes cities to hold <br />an election in all or part of a city, including the extra <br />territorial jurisdiction, to create a municipal development <br />district and adopt a sales tax to fund the district. The <br />district could undertake a variety of projects including <br />a convention center, civic center, auditorium and other <br />projects eligible under Tex. Rev. Civ. St. art. 5190.6 See. <br />4B(a). (Chapter 377, Local Government Code) <br /> <br />Metropolitan and Rapid Transit Authoritiesl <br />Municipal Transit Departments ** (one-quarter, <br />one-half and three-fourths of 1 percent or 1 percent) <br />- In certain instances, authorities may be created to <br />levy a sales tax upon voter approval for providing <br />transportation services in participating cities. These <br />are not offered statewide to all cities and are generally <br />found in metropolitan areas. Cities may opt to join <br />and, in some cases, withdraw from an authority with <br />voter approval. The tax rate is generally authorized to <br />be implemented in increments of one-quarter of one <br />percent under section 453.401, Transportation Code. <br />(Chapters 451,452, and 453, Transportation Code/ <br />Chapter 322, Tax Code) <br /> <br />** This tax is actually imposed by a board, municipality, <br />district or authority for the benefit of the district <br />or authority, and is included in this list because <br />the district or authority is essentially created by or <br />through an action of and for the benefit of the city. <br /> <br />Receive tax help via e-mail cftlocal.govt@cpa.state.tx.us <br />For more informationy visit our Web site www.window.state.tx.us/Iga/ <br /> <br />