12/22/2008 — Master site admin
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As you visit this site you will find pieces of information that you may want to add to a Custom Profile. To do that simply click the "add" link that is associated with that information. Once you are finished gathering data simply click "View Custom Report" and that will take you directly to your report. From there you can email, print or create a PDF of that report.
County Assistance District Sales Tax for Economic Development
Chapter 387, Texas Local Government Code, authorizes counties to create County Assistance Districts (CAD) and to adopt a local sales tax up to a maximum rate of .5%. A CAD may use the sales tax revenues to perform the following functions of the district: promotion of economic development and tourism; the provision of services that benefit the public health or welfare; the construction, maintenance, or improvement of roads or highways; the maintenance or improvement of libraries, museums, parks, or other recreational facilities; and the provision of law enforcement and detention services. Counties are eligible to create CAD’s, by election, if the total combined rate of all local sales taxes within the proposed CAD does not exceed 2 percent. A CAD may impose a sales tax to fund the operations of the CAD if the tax is approved by a majority of the votes received at the creation election. Counties must define the boundaries of the CAD and call for the election to be held within those boundaries. The commissioner’s court of the county that creates the CAD is the governing body of the CAD and may contract with a public or private person to perform any act the district is authorized to perform.