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<br />ASKINS & ARMSTRONG, P. C, <br />ATTORNEYS AT LAW <br /> <br />702 W. FAIRMONT PARKWAY <br />P.O. BOX 1218 <br />LA PORTE, TEXAS 77572-1218 <br /> <br />KNOX W. ASKINS <br />JOHN D. ARMSTRONG <br /> <br />CLARK T. ASKINS <br /> <br />TELEPHONE 281 471-1886 <br />TELECOPIER 281 471-2047 <br />KWASKINS@AOL.COM <br />JOHN-A@SWBElL.NET <br />eTA SKIN S@SWBELl.NET <br /> <br />December 6, 2004 <br /> <br />Ms. Cynthia Alexander <br />Assistant City Manager <br />City of La Porte <br />City Hall <br />La Porte, Texas <br /> <br />Re: Section 4B Sales Tax <br /> <br />Dear Ms. Alexander: <br /> <br />You have requested my opinion on whether Section 4B sales tax <br />revenue may be expended on a City marina, and also on "Main Street <br />projects". <br /> <br />Article 5190.6, of the Development Corporation Act of 1979, was <br />extensively amended in the 2003 Session of the Texas Legislature, <br />which restricted the uses of section 4B sales tax revenue. I <br />enclose copies of the portions of the Act, which defines a <br />"Project". <br /> <br />I have bracketed three paragraphs which define the main possible <br />uses of Section 4B sales tax proceeds. A marina might be deemed to <br />be included, if it was within the definition of "parks and park <br />facilities". <br /> <br />The use of Section 4B sales tax for "Main Street projects" would <br />have to fit in with these definitions. If the projects are for <br />retailing, that would be problematic. I enclose copy of a <br />Newsletter from TML, which describes how the 2003 Legislature has <br />greatly restricted the use of 4B sales tax, particularly for <br />commercial, retail, and service businesses. <br /> <br />Please review, and let's discuss further. <br /> <br />!/ <br />You~;:_ ver. y. 7~~Y. i/ ' <br />~. ;f /I[ 1, ') . <./----.... <br />. . V /1,..' 1/ <br />, .' -t./ <br />I, <br />'~/' <br /> <br />Knox W. Askins <br />City Attorney <br />City of La Porte <br /> <br />KWA: sw <br />Enclosures <br />