economy Economic Development

Tax Collection and Allocation

Certify Election Results

If voters approve the tax, the governing body must adopt a resolution or ordinance declaring the election results in meeting minutes. The city secretary must send the certified copy of the resolution or ordinance with the election results to the Revenue Accounting, Tax Allocation Section of the Comptroller's office. The information sent to the Comptroller must include the following:

• the date the election was held;
• the proposition voted on;
• number of votes cast for adoption;
• number of votes cast against adoption;
• number of votes by which the proposition was approved; and
• a statement that the proposition did pass.

The Comptroller's office must receive this information from the city secretary through U.S. certified or registered mail. The Comptroller's office will notify the city secretary when it is ready to handle the administration of the tax.

Mailing Address

Please mail the above required information to this address:

Comptroller of Public Accounts
Economic Development & Analysis Division
P O Box 13528
Austin, Texas 78711-3528

Effective Dates for Tax Collections

The tax becomes effective one calendar quarter after the Comptroller's office receives notification of voter approval. For example:

1. Voters approve the tax in May.
2. The Comptroller's office receives notification in June.
3. The tax becomes effective on Oct. 1, after the calendar quarter of July-August-September has elapsed.
4. The Comptroller's office will notify area merchants to begin collecting the new tax rate on Oct. 1.
5. The city will begin receiving revenue from the tax in December.

Allocation by Comptroller's Office

The first total city tax payment that includes the economic development sales tax is accompanied by a letter from the Comptroller's office with instructions how to calculate the portion due the city and the amount due the development corporation.

After a city receives the sales and use tax revenues from the Comptroller's office, the city must deliver the revenue to the development corporation.

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Need Help?

For additional information, contact the Data Analysis and Transparency Division via email or at 844-519-5672.