2018-029 Economic Development Sales TaxDate: March 9, 2018 Report No. 2018-029
INFORMAL STAFF REPORT
TO MAYOR AND CITY COUNCIL
SUBJECT:
Economic Development Local Sales and Use Tax
EXECUTIVE SUMMARY:
This Informal Staff Report was prepared in response to a Council request for information on local
sales and use taxes for Economic Development. In 1994, the City made the decision to increase
the sales tax rate in order to lower the property tax rate. The Denton local economic development
sales tax election failed in 1996. In 2004, the City of Denton chose to dedicate the City’s 0.5 cent
local sales and use tax to support the Denton Transportation Authority (DCTA) along with the
Cities of Highland Village and Lewisville.
The tax rates are included in the table below. Denton’s sales tax rate is 1.5%. The City’s 0.5%
local sales and use tax is dedicated to support DCTA. The sales tax rate for all local sales taxes
cannot exceed 2%. It is for these reasons, that Denton does not have the capacity in our sales tax
rate to dedicate to Economic Development and create an Economic Development Corporation
(EDC) like many other cities in Texas. Rather than providing cash grants to incentivize projects
locating or expanding in Denton, the City has abated or rebated a portion of the ad valorem or sales
taxes generated back to the grantee over a period of time through tax abatements and Chapter 380
Agreements.
Sales Tax Rates
State of Texas 6.25%
Local DCTA and City of Denton 2.00%
City of Denton 1.5%
Denton County Transportation Authority (DCTA) 0.5%
Total 8.25%
BACKGROUND AND HISTORY:
The Texas Legislature passed the Economic Development Corporation Act of 1979 allowing
municipalities to establish Economic Development Corporations. The local economic
development sales tax option was added to the act in 1989, which granted cities the ability to adopt
dedicated sales and use taxes to fund EDCs.
There are two economic development sales tax options Type A and Type B, formerly known as
Section 4A and 4B until 2009. The act was amended to add Section 4A in 1989 and Section 4B
in 1991. The Act was renamed the Development Corporation Act and recodified under the Local
Government Code in 2009.1 The eligible uses for the two types of sales tax are summarized below:
Type A focuses on industry, manufacturing, distribution, military facilities and business
development or training that create or retain primary employment.
Date: March 9, 2018 Report No. 2018-029
Type B is broader and includes Type A uses and includes quality of life amenities such as
park, athletic and entertainment facilities. Type B tax can be used for land, building,
equipment and targeted infrastructure that create or retain primary employment.
Both types require municipalities to hold a sales tax election and the sales tax rate for all local
sales taxes cannot exceed 2%. Denton does not have a sales tax revenue source dedicated to
economic development. The Denton local economic development sales tax election failed in 1996.
The City of Denton’s ½ cent local sales and use tax is dedicated to support transportation. The
Cities of Denton, Highland Village and Lewisville dedicated their local sales taxes to the Denton
Transportation Authority in 2004 to support DCTA’s Long Range Service Plan, which provides
commuter rail, bus service, commuter express, and vanpool service to Denton County residents.
The plan is also funded through state and federal grants; service contracts; rider fares; long term
financing; and a Regional Toll Funding Initiative (RTIFI).2 The A-train commuter rail connects
Denton County to the Dallas Area Rapid Transit System (DART).
Once a Type A or B levy is adopted, cities are required to establish an Economic Development
Corporation to administer the sales tax revenue and expenditures. The governing body of the City
appoints a board of directors to the EDC and is required to provide the Economic Development
sales tax collections from the State Comptroller of Public Accounts to the EDC. The City Council
of the municipality has final approval of the EDC projects and expenditures.
According to the most recent Biannual Economic Development Corporation Report, there are 219
Type A corporations and 509 Type B corporations for a total of 728 EDCs in Texas.3 Some cities
have both Type A and Type B corporations. Cities in the Metroplex area, which have Type A
and/or B corporations are included in the table which follows. Exhibit 1 provides the complete
list of municipalities in the State of Texas that were included in the Biannual Economic
Development Corporation Report.
City Corporation Population Counties Type
Fort Worth FW Sports Authority 741,206
Denton, Parker,
Tarrant, Wise B
Mesquite
Mesquite Quality of Life
Corp. 139,824 Dallas, Kaufman B
McKinney McKinney EDC 131,117 Collin A and B
Frisco Frisco EDC 116,989 Collin, Denton A and B
Lewisville Lewisville DC 95,290 Dallas, Denton B
Allen Allen EDC 84,246 Collin A and B
Flower Mound Flower Mound CDC 64,669 Denton, Tarrant B
North Richland
Hills
North Richland Hills Park &
Recreation Facilities Corp. 63,343 Tarrant B
Source: Texas Comptroller of Public Accounts Biennial Economic Development Corporation Report 2014-2015, published
November 2016
Date: March 9, 2018 Report No. 2018-029
According to the State Comptroller, there are other sales tax options for municipalities to include:
Municipal Development Corporations, Municipal Development Districts, Fire Control and
Emergency Medical Services Districts and street maintenance.
ATTACHMENT(S):
Exhibit 1: Type A and B Corporations in Texas
STAFF CONTACT:
Erica Sullivan, Economic Development Analyst
Economic Development Department
940-349-7731
1 Texas Municipal League Economic Development Handbook, 2017
2 Denton County Transportation Authority Comprehensive Annual Financial Report FY September 30,2017
3 Texas Comptroller of Public Accounts Biennial Economic Development Corporation Report 2014-2015,
November 2016.
City Corporation Population Counties Type
Abilene DC of Abilene 117,063 Jones, Taylor A
Albany DC of Albany 2,034 Shackelford A
Allen Allen EDC 84,246 Collin A
Alton City of Alton DC 12,341 Hidalgo A
Amarillo Amarillo EDC 190,695 Potter, Randall A
Andrews Andrews EDC 11,088 Andrews A
Anna Anna EDC 8,249 Collin A
Anson IDC of Anson 2,430 Jones A
Aspermont Aspermont IDC 919 Stonewall A
Atlanta Atlanta EDC 5,675 Cass A
Baird DC of Baird 1,496 Callahan A
Balch Springs Balch Springs Industrial & EDC 23,728 Dallas A
Beasley Beasley EDC 641 Fort Bend A
Bellevue Bellevue Type A EDC 362 Clay A
Bells Bells 4A EDC 1,392 Grayson A
Belton Belton EDC 18,216 Bell A
Big Spring Big Spring EDC 27,282 Howard A
Blue Ridge City of Blue Ridge IDB 822 Collin A
Booker Booker EDC 1,516 Lipscomb, Ochiltree A
Borger Borger EDC 13,251 Hutchinson A
Bowie Bowie EDC 5,218 Montague A
Brady Brady EDC 5,528 McCulloch A
Bremond Bremond EDC-4A 929 Robertson A
Bridgeport Bridgeport EDC 5,976 Wise A
Bronte Bronte EDC 999 Coke A
Brownfield Brownfield IDC 9,657 Terry A
Brownsville Greater Brownsville Incentives Corp.175,023 Cameron A
Brownwood Brownwood EDC 19,288 Brown A
Burleson Burleson 4A EDC 36,690 Johnson, Tarrant A
Calvert Calvert EDC 1,192 Robertson A
Canadian Canadian-Hemphill County EDC 2,649 Hemphill A
Carthage Carthage EDC 6,779 Panola A
Cedar Hill Cedar Hill EDC 45,028 Dallas, Ellis A
Cedar Park City of Cedar Park EDC 48,937 Travis, Williamson A
Celina Celina EDC 6,028 Collin, Denton A
Center Center EDC 5,193 Shelby A
Childress Childress EDC 6,105 Childress A
Cisco Cisco EDC 3,899 Eastland A
Coleman Coleman EDC 4,709 Coleman A
Collinsville Collinsville IDC 1,624 Grayson A
Comanche Comanche Texas EDC 4,335 Comanche A
Commerce Commerce EDC 8,078 Hunt A
Copperas Cove Copperas Cove EDC 32,032 Bell, Coryell, Lampasas A
Corpus Christi Corpus Christi 305,215
Aransas, Kleberg, Nueces, San
Patricio A
Crockett Crockett Economic & IDC 6,950 Houston A
Crowell Crowell IDC 948 Foard A
Crystal City Crystal City 4A EDC 7,138 Zavala A
De Kalb DeKalb Industrial Foundation 1,699 Bowie A
De Leon DeLeon IDC 2,246 Comanche A
Decatur Decatur Corp. for Economic Development 6,042 Wise A
Denison Denison Business and Industrial Corp.22,682 Grayson A
Denver City Denver City EDC 4,479 Gaines, Yoakum A
DeSoto DeSoto EDC 49,047 Dallas A
Donna Donna EDC 15,798 Hidalgo A
Early Early EDC 2,762 Brown A
Eastland Eastland EDC 3,960 Eastland A
Edcouch City of Edcouch 3,161 Hidalgo A
Edgewood Edgewood EDC 1,441 Van Zandt A
Edinburg Edinburg EDC 77,100 Hidalgo A
El Campo CDC of El Campo 11,602 Wharton A
Elsa Elsa IDC 5,660 Hidalgo A
Escobares Escobares Industrial Foundation 1,188 Starr A
Fairfield Fairfield IDC 2,951 Freestone A
Exhibit 1: List of Type A Corporations
Fairview Fairview EDC 7,248 Collin A
Farmersville Farmersville EDC 3,301 Collin A
Ferris Ferris 4A Corp.2,436 Dallas, Ellis A
Floresville Floresville 4A Corp.6,448 Wilson A
Fort Stockton Fort Stockton EDC 8,283 Pecos A
Franklin Franklin CDC-4A 1,564 Robertson A
Frisco Frisco EDC 116,989 Collin, Denton A
Fulshear City of Fulshear DC 1,134 Fort Bend A
Georgetown Georgetown EDC 47,400 Williamson A
Gilmer Gilmer EDC 4,905 Upshur A
Gladewater Gladewater EDC 6,441 Gregg, Upshur A
Goree Goree Section 4A EDC 203 Knox A
Gorman Gorman DC 1,083 Eastland A
Grandview Grandview 4A EDC 1,561 Johnson A
Greenville Greenville 4A EDC 25,557 Hunt A
Groveton Groveton EDC 1,057 Trinity A
Hale Center Hale Center EDC 2,252 Hale A
Hallettsville Hallettsville 4A Manufacturing DC 2,550 Lavaca A
Hamlin Hamlin EDC 2,124 Fisher, Jones A
Harlingen Harlingen EDC 64,849 Cameron A
Haskell DC of Haskell 3,322 Haskell A
Haslet Haslet 4A EDC 1,517 Denton, Tarrant A
Hearne Hearne 4A EDC 4,459 Robertson A
Heath Heath EDC 6,921 Kaufman, Rockwall A
Hempstead Hempstead EDC 5,770 Waller A
Henderson Henderson EDC 13,712 Rusk A
Hereford Hereford EDC 15,370 Deaf Smith A
Hidalgo Hidalgo EDC 11,198 Hidalgo A
Hillsboro Hillsboro EDC 8,456 Hill A
Hitchcock Hitchcock IDC 6,961 Galveston A
Hooks Hooks Special Industrial Corp.2,769 Bowie A
Hutto Hutto EDC 14,698 Williamson A
Iowa Park Iowa Park EDC 6,355 Wichita A
Jarrell Jarrell EDC 984 Williamson A
Jasper Jasper EDC 7,590 Jasper A
Joaquin Joaquin Public Safety DC 824 Shelby A
Joshua City of Joshua EDC 5,910 Johnson A
Justin Justin EDC 4A 3,246 Denton A
Kaufman Kaufman EDC 6,703 Kaufman A
Keene Keene EDC 6,106 Johnson A
Kilgore Kilgore EDC 12,975 Gregg, Rusk A
Knollwood Knollwood EDC 226 Grayson A
Knox City Knox City EDC 1,130 Knox A
Kosse Kosse EDC 464 Limestone A
Kountze Kountze EDC 2,123 Hardin A
Krugerville City of Krugerville EDC 1,662 Denton A
Krum Krum Park DC 4,157 Denton A
La Feria La Feria IDC 7,302 Cameron A
La Marque La Marque IDC 14,509 Galveston A
Lake Dallas Lake Dallas CDC 7,105 Denton A
Lakeport Lakeport EDC 974 Gregg A
Lamesa Lamesa EDC 9,422 Dawson A
Lancaster Lancaster EDC 36,361 Dallas A
Levelland Levelland EDC 13,542 Hockley A
Lindale Lindale EDC 4,818 Smith A
Linden Linden EDC 1,988 Cass A
Little Elm Little Elm EDC 25,898 Denton A
Littlefield Littlefield EDC 6,372 Lamb A
Longview Longview EDC 80,455 Gregg, Harrison A
Los Indios Los Indios EDC 1,083 Cameron A
Lubbock Lubbock EDA 229,573 Lubbock A
Lyford Lyford EDC - Type A 2,611 Willacy A
Magnolia City of Magnolia EDC 1,393 Montgomery A
Mansfield Mansfield EDC 56,368 Ellis, Johnson, Tarrant A
Marshall Marshall EDC 23,523 Harrison A
Matador Matador EDC 607 Motley A
Maud City of Maud 1,056 Bowie A
Maypearl City of Maypearl IDC 934 Ellis A
McKinney McKinney EDC 131,117 Collin A
Melissa Melissa IDC 4,695 Collin A
Memphis Memphis EDC 2,290 Hall A
Menard Menard IDC 1,471 Menard A
Mercedes DC of Mercedes 15,570 Hidalgo A
Miami Miami EDC 597 Roberts A
Midland Midland DC 111,147 Martin, Midland A
Midlothian Midlothian EDC 18,037 Ellis A
Monahans Monahans EDC 6,953 Ward, Winkler A
Mount Pleasant Mount Pleasant IDC 15,564 Titus A
Muleshoe Muleshoe EDC 5,158 Bailey A
Munday DC of Munday 1,300 Knox A
Nash Nash IDC 2,960 Bowie A
New Boston New Boston Special IDC 4,550 Bowie A
Newton Newton EDC-4A 2,478 Newton A
Nocona Greater Nocona Area EDC 3,033 Montague A
Northlake Northlake EDC 1,724 Denton A
Odessa Odessa DC 99,940 Ector, Midland A
Olney Olney IDC 3,285 Young A
Orchard City of Orchard IDC 352 Fort Bend A
Ore City City of Ore City 4A Corp.1,144 Upshur A
Overton Overton EDC 2,554 Rusk, Smith A
Paducah City of Paducah EDC 4A 1,186 Cottle A
Panhandle Panhandle EDC 2,452 Carson A
Paris Paris EDC 25,171 Lamar A
Peñitas Peñitas EDC 4,403 Hidalgo A
Perryton CDC of Perryton 8,802 Ochiltree A
Plains City of Plains Type A EDC 1,481 Yoakum A
Port Arthur Port Arthur EDC 53,818 Jefferson, Orange A
Pottsboro City of Pottsboro Type A EDC 2,160 Grayson A
Primera Primera EDC 4,070 Cameron A
Princeton Princeton 4A Corp.6,807 Collin A
Progreso City of Progreso 5,507 Hidalgo A
Prosper Prosper EDC 9,423 Collin, Denton A
Ranger Ranger EDC 2,468 Eastland A
Red Oak Red Oak IDC 10,769 Ellis A
Roanoke Roanoke Community and EDC 5,962 Denton, Tarrant A
Roaring Springs Roaring Springs EDC 234 Motley A
Robert Lee Robert Lee EDC 4A 1,049 Coke A
Rockwall Rockwall EDC 37,490 Rockwall A
Roscoe Roscoe IDC 1,322 Nolan A
Rotan Rotan EDC 1,508 Fisher A
Saint Jo Saint Jo EDC 1,043 Montague A
Sanger Sanger Texas IDC 6,916 Denton A
Seagraves Seagraves EDC 2,417 Gaines A
Seguin Seguin EDC 25,175 Guadalupe A
Shamrock Shamrock EDC 1,910 Wheeler A
Sherman Sherman EDC 38,521 Grayson A
Silsbee Silsbee EDC 6,611 Hardin A
Simonton City of Simonton DC 814 Fort Bend A
Sinton Sinton 4A DC 5,665 San Patricio A
Slaton Slaton EDC 6,121 Lubbock A
Snyder DC of Snyder 11,202 Scurry A
Somerset Somerset 4A EDC 1,631 Bexar A
Sour Lake Sour Lake EDC 1,813 Hardin A
South Padre South Padre Island EDC 2,816 Cameron A
Southmayd Southmayd IDC 992 Grayson A
Stamford DC of Stamford 3,124 Haskell, Jones A
Sugar Land Sugar Land DC 78,817 Fort Bend A
Sulphur Springs Sulphur Springs - Hopkins County EDC 15,449 Hopkins A
Sunnyvale Sunnyvale 4A DC 5,130 Dallas A
Sweetwater Sweetwater Enterprise for ED 10,906 Nolan A
Taft Taft Quality Improvement Corp.3,048 San Patricio A
Tatum Tatum EDC 1,385 Panola, Rusk A
Taylor Taylor EDC 15,191 Williamson A
Terrell Terrell EDC 15,816 Kaufman A
Texas City Texas City EDC 45,099 Chambers, Galveston A
The Colony The Colony EDC 36,328 Denton A
Tioga Tioga IDC 803 Grayson A
Tolar Tolar EDC 681 Hood A
Tom Bean Tom Bean CDC 1,045 Grayson A
Trenton Trenton Economic Development 4A 635 Fannin A
Tye Tye IDC 1,242 Taylor A
Van Alstyne Van Alstyne EDC 3,046 Collin, Grayson A
Vernon Business DC of Vernon 11,002 Wilbarger A
Von Ormy Von Ormy EDC 1,085 Bexar A
Waller City of Waller EDC 2,326 Harris, Waller A
Wellington Wellington EDC 2,189 Collingsworth A
Weslaco EDC of Weslaco 35,670 Hidalgo A
Whitesboro Whitesboro IDC 3,793 Grayson A
Whitewright Whitewright EDC 1,604 Fannin, Grayson A
Wichita Falls Wichita Falls EDC 104,553 Wichita A
Willis Willis EDC 5,662 Montgomery A
Wills Point Wills Point EDC 3,524 Van Zandt A
Wilmer City of Wilmer EDC 3,682 Dallas A
Wortham Wortham EDC-A 1,073 Freestone A
Wylie Wylie EDC 41,427 Collin, Dallas, Rockwall A
Source:Texas Comptroller of Public Accounts Biennial Economic Development Corporation Report 2014-2015, November 2016.
City Corporation Population Counties Type
Alamo Alamo EDC 18,353 Hidalgo B
Alba City of Alba EDC 504 Raines, Wood B
Albany Albany DC 2,034 Shackelford B
Aledo Aledo EDC 2,716 Parker B
Allen Allen CDC 84,246 Collin B
Alto Alto EDC - Type B 1,225 Cherokee B
Alton City of Alton CDC 12,341 Hidalgo B
Alvarado Alvarado EDC 3,785 Johnson B
Alvord City of Alvord 1,334 Wise B
Andrews Andrews Reliever Route Corp.11,088 Andrews B
Angleton Angleton Better Living Corp.18,862 Brazoria B
Anna Anna CDC 8,249 Collin B
Anson Anson DC 2,430 Jones B
Archer City Archer City Growth & DC 1,834 Archer B
Arcola Arcola 4B Corp.1,642 Fort Bend B
Argyle Argyle EDC 3,282 Denton B
Aspermont Aspermont EDC 919 Stonewall B
Athens Athens EDC 12,710 Henderson B
Atlanta Atlanta CDC 5,675 Cass B
Aubrey Aubrey EDC 2,595 Denton B
Avinger Avinger EDC 444 Cass B
Baird CDC of Baird 1,496 Callahan B
Balch Springs Balch Springs Community & EDC 23,728 Dallas B
Balmorhea Balmorhea DC 479 Reeves B
Bandera City of Bandera EDC 857 Bandera B
Bangs Bangs EDC 1,603 Brown B
Bartlett Bartlett Municipal Development District 1,623 Bell, Williamson B
Bartonville Bartonville CDC 1,469 Denton B
Bastrop Bastrop EDC 7,218 Bastrop B
Bay City Bay City CDC 17,614 Matagorda B
Beasley CDC City of Beasley 641 Fort Bend B
Bedford Bedford Street Improvement EDC 46,979 Tarrant B
Bee Cave Bee Cave DC 3,925 Travis B
Beeville Beeville Economic Improvement Corp.12,863 Bee B
Bellevue Bellevue Type B EDC 362 Clay B
Bellmead Bellmead EDC 9,901 McLennan B
Bells Bells 4B EDC 1,392 Grayson B
Bellville Bellville EDC 4,097 Austin B
Benbrook Benbrook EDC 21,234 Tarrant B
Benjamin Benjamin EDC 258 Knox B
Bertram Bertram EDC 1,353 Burnet B
Big Lake Big Lake EDC 2,936 Reagan B
Big Sandy Big Sandy CDC 1,343 Upshur B
Bishop Bishop EDC 3,134 Nueces B
Blue Ridge City of Blue Ridge Economic Development Board 822 Collin B
Bonham Bonham EDC 10,127 Fannin B
Bovina Bovina EDC 1,868 Parmer B
Bowie Bowie 4B Sales Tax Corp.5,218 Montague B
Breckenridge Breckenridge EDC 5,780 Stephens B
Bremond Bremond Infrastructure/Improvement Corp.-4B 929 Robertson B
Brenham Brenham CDC 15,716 Washington B
Bronte Bronte EDC 999 Coke B
Brookshire Brookshire EDC 4,702 Waller B
Brownsboro Brownsboro DC 1,039 Henderson B
Brownsville Brownsville Community Improvement Corp.175,023 Cameron B
Buda City of Buda 4B EDC 7,295 Hays B
Buffalo Buffalo CDC 1,856 Leon B
Buffalo Gap Buffalo Gap EDC 464 Taylor B
List of Type B Corporations
Bullard Bullard EDC 2,463 Cherokee, Smith B
Burkburnett Burkburnett DC 10,811 Wichita B
Burleson Burleson Community Services DC 36,690 Johnson, Tarrant B
Burnet Burnet EDC 5,987 Burnet B
Caddo Mills Caddo Mills EDC 1,338 Hunt B
Calvert Calvert EDC 1,192 Robertson B
Cameron Cameron EDC 5,552 Milam B
Caney City Caney City EDC 217 Henderson B
Canton Canton EDC 3,581 Van Zandt B
Canyon Canyon EDC 13,303 Randall B
Carmine Carmine EDC 250 Fayette B
Carthage Carthage Improvement Corp.6,779 Panola B
Cedar Hill Cedar Hill CDC 45,028 Dallas, Ellis B
Cedar Park City of Cedar Park CDC 48,937 Travis, Williamson B
Celina Celina DC 6,028 Collin, Denton B
Center City of Center EDC 5,193 Shelby B
Centerville Centerville EDC 892 Leon B
Chandler Chandler 1/2 Cent Sales Tax Corp.2,734 Henderson B
Chico Chico EDC 1,002 Wise B
Cibolo Cibolo EDC 15,349 Bexar, Guadalupe B
Cisco Cisco DC 3,899 Eastland B
Clarendon Clarendon EDC 2,026 Donley B
Clarksville Clarksville EDC 3,285 Red River B
Claude Claude Commerce EDC 1,196 Armstrong B
Clear Lake B
Clear Lake Shores EDC 1,063 Galveston B
Shores B
Cleburne Cleburne 4B EDC 29,337 Johnson B
Cleveland Cleveland EDC 7,675 Liberty, Montgomery B
Clifton Clifton EDC 3,442 Bosque B
Clute City of Clute 4B EDC 11,211 Brazoria B
Clyde Clyde EDC 3,713 Callahan B
Coahoma Coahoma DC 817 Howard B
Coffee City Coffee City TX. EDC 278 Henderson B
Coleman Coleman Community Coalition Type B EDC 4,709 Coleman B
Colleyville Colleyville EDC 22,807 Tarrant B
Collinsville Collinsville EDC 1,624 Grayson B
Columbus Columbus Community & IDC 3,655 Colorado B
Conroe Conroe IDC 56,207 Montgomery B
Converse City of Converse EDC 18,198 Bexar B
Coppell Coppell Recreation DC 38,659 Dallas, Denton B
Corinth Corinth EDC 19,935 Denton B
Corral City Corral City EDC 27 Denton B
Cotulla Cotulla EDC 3,603 La Salle B
Crandall Crandall EDC 2,858 Kaufman B
Crawford Crawford EDC 717 McLennan B
Cross Plains Cross Plains EDC 982 Callahan B
Crowley Crowley EDC 12,838 Johnson, Tarrant B
Crystal City Crystal City EDC 7,138 Zavala B
Cuero Cuero DC 6,841 De Witt B
Cuney Cuney EDC 140 Cherokee B
Dalhart Dalhart EDC 7,930 Dallam, Hartley B
Dalworthington Gardens Parks and Recreation Facility DC 2,259 Tarrant B
Dayton Dayton CDC 7,242 Liberty B
DeSoto DeSoto Park DC 49,047 Dallas B
Dickinson Dickinson EDC 18,680 Galveston B
Domino Domino EDC 93 Cass B
Donna DC of Donna 15,798 Hidalgo B
Douglassville Douglassville DC 229 Cass B
Driscoll Driscoll Improvement DC 739 Nueces B
Dublin Dublin EDC 3,654 Erath B
Dumas Dumas EDC 14,691 Moore B
Duncanville Duncanville Community & EDC 38,524 Dallas B
East Tawakoni East Tawakoni EDC 883 Rains B
Edcouch Edcouch 4B EDC 3,161 Hidalgo B
Eden Eden EDC 2,766 Concho B
Electra Business DC of Electra 2,791 Wichita B
Elgin Elgin EDC 8,135 Bastrop, Travis B
Elsa Elsa EDC 4B 5,660 Hidalgo B
Emory City of Emory DC 1,239 Rains B
Encinal Encinal EDC 559 La Salle B
Ennis Ennis EDC 18,513 Ellis B
Escobares Escobares EDC 1,188 Starr B
Euless Euless DC 51,277 Tarrant B
Everman Everman EDC 6,108 Tarrant B
Fairview Town of Fairview CDC 7,248 Collin B
Farmersville Farmersville CDC 3,301 Collin B
Fate Fate EDC 6,357 Rockwall B
Fayetteville Fayetteville EDC 258 Fayette B
Ferris Ferris EDC 2,436 Dallas, Ellis B
Floresville Floresville EDC 6,448 Wilson B
Flower Mound Flower Mound CDC 64,669 Denton, Tarrant B
Floydada Floydada EDC 3,038 Floyd B
Forest Hill Forest Hill CDC 12,355 Tarrant B
Forney Forney EDC 14,661 Kaufman B
Fort Stockton Fort Stockton EDC 8,283 Pecos B
Fort Worth FW Sports Authority 741,206
Denton, Parker, Tarrant,
Wise B
Franklin Franklin CDC-4B 1,564 Robertson B
Frankston Frankston EDC 1,229 Anderson, Henderson B
Freeport Freeport EDC 12,049 Brazoria B
Friona Friona EDC 4,123 Parmer B
Frisco Frisco CDC 116,989 Collin, Denton B
Fritch Fritch at Lake Meridith EDC 2,117 Hutchinson, Moore B
Fulshear Fulshear DC 1,134 Fort Bend B
Gainesville Gainesville EDC 16,002 Cooke B
Galveston Galveston IDC 47,743 Galveston B
Ganado Ganado CDC 2,003 Jackson B
Georgetown Georgetown Transportation Enhancement Corp.47,400 Williamson B
Giddings Giddings EDC 4,881 Lee B
Glen Rose Glen Rose EDC 2,444 Somervell B
Godley City of Godley 4B EDC 1,009 Johnson B
Goldthwaite Goldthwaite EDC 1,878 Mills B
Gonzales Gonzales EDC 7,237 Gonzales B
Gordon DC of Gordon 478 Palo Pinto B
Goree Goree Section 4B DC 203 Knox B
Gorman Gorman EDC 1,083 Eastland B
Graham Graham Economic Improvement Corp.8,903 Young B
Grand Saline Grand Saline EDC 3,136 Van Zandt B
Grandfalls Grandfalls Community and EDC 4-B 360 Ward B
Grandview Grandview 4B EDC 1,561 Johnson B
Grapeland City of Grapeland Type B EDC 1,489 Houston B
Grapevine Grapevine 4B EDC 46,334 Dallas, Denton, Tarrant B
Gregory Gregory 4B Contingency 2,376 San Patricio B
Groesbeck Groesbeck EDC 4,328 Limestone B
Groom Groom EDC 574 Carson B
Groves Groves EDC 16,144 Jefferson B
Groveton Groveton EDC 1,057 Trinity B
Gruver CDC of Gruver 1,194 Hansford B
Gun Barrel City Gun Barrel City EDC 5,672 Henderson B
Gunter Gunter DC 1,498 Grayson B
Gustine EDC of Gustine 476 Comanche B
Hallettsville Hallettsville 4B Business DC 2,550 Lavaca B
Haltom City Haltom City EDC 42,409 Tarrant B
Hamilton City of Hamilton EDC 3,095 Hamilton B
Harlingen Harlingen Community Improvement Board 64,849 Cameron B
Hart Hart EDC 1,114 Castro B
Haslet Haslet Community & Economic Development 1,517 Denton, Tarrant B
Hawkins Hawkins CDC 1,278 Wood B
Hawley Hawley EDC-4B 634 Jones B
Hearne Hearne Infrastructure/Improvement Corp.-4B 4,459 Robertson B
Heath Heath Municipal Benefits Corp.6,921 Kaufman, Rockwall B
Helotes City of Helotes EDC 7,341 Bexar B
Hempstead Hempstead EDC 5,770 Waller B
Henrietta Henrietta Growth Corp.3,141 Clay B
Hickory Creek Hickory Creek EDC 3,247 Denton B
Hico Hico EDC 1,379 Erath, Hamilton B
Higgins Higgins EDC 397 Lipscomb B
Highland Village Highland Village CDC 15,056 Denton B
Hill Country Village Hill Country Village EDC 985 Bexar B
Hollywood Park Hollywood Park EDC 3,062 Bexar B
Hondo The City of Hondo 8,803 Medina B
Horizon City Horizon City EDC - Type B 16,735 El Paso B
Howe Howe Community Facilities DC 2,600 Grayson B
Hubbard Hubbard DC 1,423 Hill B
Hudson Hudson EDC 4,731 Angelina B
Hughes Springs Hughes Springs EDC 1,760 Cass, Morris B
Huntington City of Huntington 2,118 Angelina B
Hurst City of Hurst 37,337 Tarrant B
Hutchins Hutchins EDC 5,338 Dallas B
Idalou City of Idalou EDC 2,250 Lubbock B
Industry Industry 4B EDC 304 Austin B
Ingleside City of Ingleside DC 9,387 Nueces, San Patricio B
Iowa Park Iowa Park CDC 6,355 Wichita B
Iraan Iraan 4B EDC 1,229 Pecos B
Italy Italy EDC 1,863 Ellis B
Itasca Itasca EDC 1,644 Hill B
Jacksboro Jacksboro EDC 4,511 Jack B
Jacksonville Jacksonville DC 14,544 Cherokee B
Jefferson Jefferson EDC 2,106 Marion B
Jewett Jewett EDC 1,167 Leon B
Joaquin Joaquin EDC 824 Shelby B
Josephine Josephine Cummunity DC 1,246 Collin, Hunt B
Joshua City of Joshua 4B EDC 5,910 Johnson B
Junction Junction Texas EDC 2,574 Kimble B
Justin Justin CDC - 4B 3,246 Denton B
Karnes City Karnes City EDC 3,042 Karnes B
Keene Keene CDC 6,106 Johnson B
Keller Keller DC 39,627 Tarrant B
Kemah Kemah CDC 1,773 Galveston B
Kemp Kemp EDC 1,154 Kaufman B
Kendleton Kendleton Economic Development 380 Fort Bend B
Kenedy Kenedy 4B Corp.3,296 Karnes B
Kennedale Kennedale EDC 6,763 Tarrant B
Kerens Kerens EDC 1,573 Navarro B
Kerrville City of Kerrville Economic Improvement Corp.22,347 Kerr B
Knollwood Knollwood IDC 226 Grayson B
Knox City Knox City CDC 1,130 Knox B
Krugerville City of Krugerville CDC 1,662 Denton B
Krum Krum EDC 4,157 Denton B
La Feria La Feria EDC 7,302 Cameron B
La Grange La Grange EDC 4,641 Fayette B
La Joya La Joya EDC 3,985 Hidalgo B
La Porte La Porte EDC 33,800 Harris B
Laguna Vista Laguna Vista CDC 3,117 Cameron B
Lake Dallas Lake Dallas CDC 7,105 Denton B
Lake Jackson Lake Jackson DC 26,849 Brazoria B
Lake Worth Lake Worth EDC 4,584 Tarrant B
Lakeside Town of Lakeside Type B EDC 1,307 Tarrant B
Lakewood Village Lakewood Village EDC 545 Denton B
Lamesa Lamesa Economic Alliance Project 9,422 Dawson B
Lampasas Lampasas EDC 6,681 Lampasas B
Lancaster Lancaster Recreational DC 36,361 Dallas B
Lavon Lavon EDC 2,219 Collin B
League City League City 4B IDC 83,560 Galveston, Harris B
Leon Valley Leon Valley Type B EDC 10,151 Bexar B
Leonard Leonard CDC 1,990 Fannin B
Levelland Levelland CDC 13,542 Hockley B
Lewisville Lewisville DC 95,290 Dallas, Denton B
Lexington Lexington EDC 1,177 Lee B
Liberty Liberty CDC 8,397 Liberty B
Liberty Hill Liberty Hill EDC 967 Williamson B
Lincoln Park Lincoln Park EDC 308 Denton B
Linden Linden 4B EDC 1,988 Cass B
Little Elm Little Elm CDC 25,898 Denton B
Littlefield Littlefield EDC Type B 6,372 Lamb B
Live Oak City of Live Oak EDC 13,131 Bexar B
Llano Llano EDC 3,232 Llano B
Lockhart Lockhart EDC 12,698 Caldwell B
Lockney Lockney EDC 1,842 Floyd B
Lone Star Lone Star Section 4B EDC 1,581 Morris B
Lorena Lorena EDC 1,691 McLennan B
Los Fresnos Los Fresnos CDC 5,542 Cameron B
Lott Lott EDC 759 Falls B
Lowry Crossing Lowry Crossing EDC 1,725 Collin B
Lufkin Lufkin EDC 35,067 Angelina B
Luling Luling EDC 5,411 Caldwell, Guadalupe B
Lumberton City of Lumberton IDC 11,943 Hardin B
Lyford Lyford EDC - Type B 2,611 Willacy B
Mabank Mabank EDC 3,035 Henderson, Kaufman B
Magnolia Magnolia CDC 1,393 Montgomery B
Malakoff City of Malakoff EDC 2,324 Henderson B
Malone Malone EDC 269 Hill B
Mansfield Mansfield Park Facilities DC 56,368 Ellis, Johnson, Tarrant B
Manvel Manvel EDC 5,179 Brazoria B
Marble Falls Marble Falls EDC 6,077 Burnet B
Marfa Marfa EDC 1,981 Presidio B
Marquez City of Marquez Type B EDC 263 Leon B
Matador Matador CDC 607 Motley B
Mathis Mathis EDC 4,942 San Patricio B
Maypearl City of Maypearl EDC 934 Ellis B
McAllen DC of McAllen 129,877 Hidalgo B
McCamey City of McCamey 4B EDC 1,887 Upton B
McGregor McGregor EDC 4,987 Coryell, McLennan B
McKinney McKinney CDC 131,117 Collin B
McLean McLean EDC 778 Gray B
Meadows Place Meadows Place EDC - Type B 4,660 Fort Bend B
Melissa Melissa Community and EDC 4,695 Collin B
Meridian Meridian EDC 1,493 Bosque B
Merkel Merkel EDC 2,590 Taylor B
Mesquite Mesquite Quality of Life Corp.139,824 Dallas, Kaufman B
Mexia Mexia EDC 7,459 Limestone B
Miami Miami Community EDC 597 Roberts B
Midland Midland Football, Soccer & Baseball Complex 111,147 Martin, Midland B
Midlothian Midlothian CDC 18,037 Ellis B
Miles City of Miles Type B EDC 829 Runnels B
Mineola Mineola Development 4,515 Wood B
Mineral Wells Mineral Wells CDC 16,800 Palo Pinto, Parker B
Mission Mission EDC 77,058 Hidalgo B
Montgomery Montgomery IDC 621 Montgomery B
Moody City of Moody EDC, Inc.1,371 McLennan B
Morgan's Point Morgan's Point DC 339 Harris B
Morgan's Point Morgan's Point Resort Type B EDC 4,170 Bell B
Morton Frontier Projects EDC 2,006 Cochran B
Mount Vernon Mount Vernon EDC 2,662 Franklin B
Muenster Muenster IDC 1,544 Cooke B
Munday City of Munday Type B EDC 1,300 Knox B
Murchison Murchison Economic Development Corp.594 Henderson B
Murphy Murphy CDC 17,708 Collin B
Naples Naples EDC 1,378 Morris B
Nassau Bay Nassau Bay EDC 4,002 Harris B
Navasota Navasota EDC 7,049 Grimes B
Nederland Nederland EDC 17,547 Jefferson B
Needville DC of Needville 2,823 Fort Bend B
Nevada Nevada EDC 822 Collin B
New Braunfels New Braunfels Infrastructure/Improv. Corp.-4B 57,740 Comal, Guadalupe B
New Deal New Deal EDC 794 Lubbock B
Newton Newton CDC-4B 2,478 Newton B
Nocona Nocona Municipal EDC 3,033 Montague B
Nolanville Nolanville EDC 4,259 Bell B
North Richland Hills
North Richland Hills Park & Recreation Facilities
Corp.63,343 Tarrant B
Northlake Northlake CDC 1,724 Denton B
Oak Leaf City of Oak Leaf 1,298 Ellis B
Oak Point Oak Point EDC 2,786 Denton B
Oak Ridge Oak Ridge EDC 141 Cooke B
Oak Ridge North Oak Ridge North EDC 3,049 Montgomery B
Odem City of Odem 4B EDC 2,389 San Patricio B
Old River WinFree Old River Winfree EDC 1,245 Chambers, Liberty B
Olmos Park City of Olmos Park Type B EDC 2,237 Bexar B
Olton Olton EDC 2,215 Lamb B
Omaha Omaha EDC 1,021 Morris B
Orange Orange EDC 18,595 Orange B
Orchard Orchard EDC 352 Fort Bend B
Ovilla Ovilla 4B EDC 3,492 Dallas, Ellis B
Oyster Creek Oyster Creek EDC 1,111 Brazoria B
Paducah Paducah EDC 1,186 Cottle B
Palacios Palacios EDC 4,718 Matagorda B
Palestine Palestine EDC 18,712 Anderson B
Palmer Palmer EDC 2,000 Ellis B
Pampa Pampa EDC 17,994 Gray B
Pantego Pantego EDC 2,394 Tarrant B
Paradise Paradise EDC 441 Wise B
Pasadena Pasadena Second Century Corp.149,043 Harris B
Pearland Pearland EDC 91,252 Brazoria, Fort Bend, Harris B
Pecos City of Pecos Type B EDC 8,780 Reeves B
Petersburg Petersburg EDC 1,202 Hale B
Pflugerville Pflugerville CDC 46,936 Travis, Williamson B
Pharr Pharr EDC II 70,400 Hidalgo B
Pilot Point Pilot Point EDC 3,856 Denton B
Pittsburg Pittsburg EDC 4,497 Camp B
Point Point Economic and Park DC 820 Rains B
Ponder Ponder DC 1,395 Denton B
Port Aransas Port Aransas Recreational DC 3,480 Nueces B
Port Isabel Port Isabel EDC 5,006 Cameron B
Port Neches Port Neches EDC 13,040 Jefferson B
Portland Portland Community Center Complex DC 15,099 Nueces, San Patricio B
Post Cap Rock DC 5,376 Garza B
Poth Poth EDC 1,908 Wilson B
Pottsboro Pottsboro 4B Sales Tax Corp.2,160 Grayson B
Prairie View Prairie View 4B EDC 5,576 Waller B
Primera Primera EDC 4,070 Cameron B
Princeton Princeton CDC 6,807 Collin B
Progreso City of Progreso 5,507 Hidalgo B
Quanah Quanah EDC 2,641 Hardeman B
Queen City Queen City EDC 1,476 Cass B
Quinlan Quinlan EDC 1,394 Hunt B
Quitaque Quitaque EDC 411 Briscoe B
Quitman Quitman DC 1,809 Wood B
Ranger Type 4B Ranger EDC 2,468 Eastland B
Rankin City of Rankin 4B EDC 778 Upton B
Raymondville City of Raymondville EDC 11,284 Willacy B
Red Oak Red Oak EDC 10,769 Ellis B
Redwater Redwater IDC 1,057 Bowie B
Refugio Refugio EDC 2,890 Refugio B
Richland Hills Richland Hills DC 7,801 Tarrant B
Richmond DC of Richmond 11,679 Fort Bend B
Rio Grande City Rio Grande City 4B EDC 13,834 Starr B
Rio Hondo Rio Hondo CDC 2,356 Cameron B
Rio Vista Rio Vista EDC 873 Johnson B
Rising Star Rising Star EDC 835 Eastland B
River Oaks River Oaks EDC 7,427 Tarrant B
Roanoke Roanoke Community and EDC 5,962 Denton, Tarrant B
Roaring Springs Roaring Springs EDC 234 Motley B
Robert Lee Robert Lee EDC 4B 1,049 Coke B
Robstown Robstown Improvement DC 11,487 Nueces B
Rocksprings Edwards County EDC 1,182 Edwards B
Rollingwood Rollingwood CDC 1,412 Travis B
Roma Roma EDC 9,765 Starr B
Ropesville Ropesville EDC 434 Hockley B
Roscoe Roscoe CDC 1,322 Nolan B
Rosebud Rosebud EDC 1,412 Falls B
Rosenberg Rosenberg DC 30,618 Fort Bend B
Round Rock Round Rock Transportation System DC 99,887 Travis, Williamson B
Round Top Round Top EDC 90 Fayette B
Royse City Royse City CDC 9,349 Collin, Hunt, Rockwall B
Runaway Bay Runaway Bay EDC 1,286 Wise B
Rusk Rusk EDC 5,551 Cherokee B
Sachse Sachse EDC 20,329 Collin, Dallas B
Saint Jo Saint Jo Municipal EDC 4B 1,043 Montague B
San Angelo City of San Angelo DC 93,200 Tom Green B
San Benito San Benito EDC 24,250 Cameron B
San Juan San Juan EDC 33,856 Hidalgo B
San Saba San Saba EDC 3,099 San Saba B
Sanger Sanger Texas DC 6,916 Denton B
Sansom Park Sansom Park EDC 4,686 Tarrant B
Santa Anna Santa Anna EDC 1,099 Coleman B
Santa Fe City of Santa Fe 4B EDC 12,222 Galveston B
Savoy Savoy CDC 831 Fannin B
Schertz Schertz EDC 31,465 Bexar, Comal, Guadalupe B
Schulenburg Schulenburg EDC 2,852 Fayette B
Seabrook Seabrook EDC II 11,952 Chambers, Galveston, Harris B
Seagoville Seagoville EDC 14,835 Dallas, Kaufman B
Seagraves Seagraves EDC 2,417 Gaines B
Sealy Sealy EDC 6,019 Austin B
Seminole Seminole EDC 6,430 Gaines B
Seven Points Seven Points EDC 1,455 Henderson, Kaufman B
Shepherd Shepherd EDC 2,319 San Jacinto B
Silverton Silverton ED Alliance 731 Briscoe B
Simonton Simonton DC 814 Fort Bend B
Sinton Sinton 4B DC 5,665 San Patricio B
Snook Snook 4B DC 511 Burleson B
Somerset Somerset 4B EDC 1,631 Bexar B
Sonora Sonora IDC 3,027 Sutton B
South Houston City of South Houston EDC 16,983 Harris B
Southlake Southlake Parks DC 26,575 Denton, Tarrant B
Southmayd Southmayd CDC 992 Grayson B
Spearman Spearman EDC 3,368 Hansford B
Spur Spur EDC 1,318 Dickens B
Stafford Stafford EDC 17,693 Fort Bend, Harris B
Stanton Stanton EDC 2,492 Martin B
Sterling City Sterling City EDC 888 Sterling B
Stinnett Stinnett CDC 1,881 Hutchinson B
Stockdale City of Stockdale 4B EDC 1,442 Wilson B
Stratford Stratford Sales Tax Corp.2,017 Sherman B
Strawn DC of Strawn 653 Palo Pinto B
Sudan Sudan EDC 958 Lamb B
Sugar Land Sugar Land 4B Corp.78,817 Fort Bend B
Sullivan City Sullivan City EDC 4,002 Hidalgo B
Sundown Sundown EDC 1,397 Hockley B
Sunnyvale Sunnyvale 4B DC 5,130 Dallas B
Sweeny Sweeny EDC 3,684 Brazoria B
Taft Taft 4B EDC 3,048 San Patricio B
Tahoka Tahoka EDC 2,673 Lynn B
Teague EDC of Teague 3,560 Freestone B
The Colony The Colony CDC 36,328 Denton B
Thorndale Thorndale EDC 1,336 Milam, Williamson B
Throckmorton Throckmorton EDC 828 Throckmorton B
Timpson Timpson Economic Development Corp 1,155 Shelby B
Tioga Tioga EDC 803 Grayson B
Tom Bean Tom Bean EDC 1,045 Grayson B
Tomball Tomball EDC 10,753 Harris, Montgomery B
Trenton Trenton CDC 635 Fannin B
Trinidad Trinidad EDC 886 Henderson B
Trinity Trinity EDC 2,697 Trinity B
Trophy Club Trophy Club EDC 4B 8,024 Denton, Tarrant B
Troup Troup CDC 1,869 Cherokee, Smith B
Tulia Tulia EDC 4,967 Swisher B
Turkey Turkey EDC 421 Hall B
Tye Tye EDC 1,242 Taylor B
Tyler Tyler 1/2 Cent Sales Tax Corp.96,900 Smith B
Uhland City of Uhland Type B EDC 1,014 Caldwell, Hays B
Universal City Universal City IDC 18,530 Bexar B
Van Van EDC 2,632 Van Zandt B
Van Alstyne Van Alstyne CDC 4B 3,046 Collin, Grayson B
Van Horn Van Horn Texas EDC 2,063 Culberson B
Venus Venus Community Service DC 2,960 Ellis, Johnson B
Victoria Victoria Sales Tax DC 62,592 Victoria B
Von Ormy Von Ormy CDC 1,085 Bexar B
Wake Village Wake Village EDC 5,492 Bowie B
Wallis City of Wallis DC 1,252 Austin B
Watauga Watauga Parks DC 23,497 Tarrant B
Waxahachie Waxahachie CDC 29,621 Ellis B
Webberville Webberville EDC 392 Travis B
Webster Webster EDC 10,400 Harris B
Weimar Weimer EDC 2,151 Colorado B
West Columbia West Columbia EDC 3,905 Brazoria B
West Tawakoni West Tawakoni EDC 1,576 Hunt B
Westlake Westlake 4B DC 992 Denton, Tarrant B
Westworth Village Westworth Redevelopment Authority 2,472 Tarrant B
Wharton Wharton EDC 8,832 Wharton B
Wheeler Wheeler EDC 1,592 Wheeler B
White Deer White Deer EDC 1,000 Carson B
White Oak White Oak EDC 6,469 Gregg B
White Settlement White Settlement EDC 16,116 Tarrant B
Whiteface Whiteface DC 449 Cochran B
Whitesboro Whitesboro EDC 3,793 Grayson B
Whitewright Whitewright CDC 1,604 Fannin, Grayson B
Wichita Falls Wichita Falls 4B Sales Tax Corp.104,553 Wichita B
Willis Willis CDC 5,662 Montgomery B
Wilmer City of Wilmer Type B EDC 3,682 Dallas B
Windcrest City of Windcrest EDC 5,364 Bexar B
Windthorst Windthorst EDC 409 Archer, Clay B
Winnsboro Winnsboro EDC 3,434 Franklin, Wood B
Winona Winona 4B EDC 576 Smith B
Wolfe City Wolfe City EDC 1,412 Hunt B
Wolfforth Wolfforth EDC 3,670 Lubbock B
Wortham Wortham EDC-B 1,073 Freestone B
Wylie Wylie Parks & Recreation Facilities DC 41,427 Collin, Dallas, Rockwall B
Yantis Yantis EDC 388 Wood B
Yoakum Yoakum EDC 5,815 De Witt, Lavaca B
Yorktown Yorktown DC 2,092 De Witt B
Source:Texas Comptroller of Public Accounts Biennial Economic Development Corporation Report 2014-2015, November 2016.