Texas Enterprise Zone Act
Texas · GV · §§ 2303.001 to 2303.517 · 41 sections
Overview
The act establishes an enterprise zone program under which a municipality or county may designate a qualifying area within its jurisdiction as an enterprise zone for a set period, and may nominate businesses operating there for certification as qualified businesses or for state designation as enterprise projects. Designated businesses become eligible for a package of state and local benefits — refunds of state and local sales and use taxes tied to an allocation of eligible jobs and subject to a maximum, tax abatement and tax increment financing, development bond and industrial development corporation financing, reduction or elimination of local fees and taxes, favorable disposition of public property, and exemption from or suspension of certain state and local regulatory requirements. Administration is divided between the nominating local governing body, which must adopt an ordinance or order identifying local incentives, designate a liaison, and supply required information, and the state, which reviews applications, coordinates with other governmental entities, reports periodically on the program and on refunds granted, and monitors whether designated businesses meet the commitments on which their designation was based.
Editorial summary generated from the text of this act. It is not part of the statute — read the sections below for the operative language.
In the courts
Sections of this act have been cited in 1 court decision.
Most-cited authority: 343 S.W.3d 850 - Ex Parte City of Irving
Sections covered
- Tex. Gov't Code § 2303.001SHORT TITLE
- Tex. Gov't Code § 2303.002PURPOSES
- Tex. Gov't Code § 2303.003DEFINITIONS
- Tex. Gov't Code § 2303.004JURISDICTION OF MUNICIPALITY
- Tex. Gov't Code § 2303.051GENERAL POWERS AND DUTIES
- Tex. Gov't Code § 2303.052BANK REPORT REGARDING PROGRAM
- Tex. Gov't Code § 2303.053ASSISTANCE
- Tex. Gov't Code § 2303.054COORDINATION WITH OTHER GOVERNMENTAL ENTITIES
- Tex. Gov't Code § 2303.101QUALIFICATION FOR ENTERPRISE ZONE DESIGNATION
- Tex. Gov't Code § 2303.109PERIOD OF DESIGNATION
- Tex. Gov't Code § 2303.201ADMINISTRATION BY GOVERNING BODY
- Tex. Gov't Code § 2303.204LIAISON
- Tex. Gov't Code § 2303.205ANNUAL REPORT
- Tex. Gov't Code § 2303.401DEFINITIONS
- Tex. Gov't Code § 2303.402QUALIFIED BUSINESS
- Tex. Gov't Code § 2303.403PROHIBITION ON QUALIFIED BUSINESS CERTIFICATION; LIMIT ON ENTERPRISE PROJECT DESIGNATIONS
- Tex. Gov't Code § 2303.404REQUEST FOR APPLICATION FOR ENTERPRISE PROJECT DESIGNATION
- Tex. Gov't Code § 2303.405APPLICATION FOR ENTERPRISE PROJECT DESIGNATION
- Tex. Gov't Code § 2303.4051ORDINANCE OR ORDER FOR IDENTIFICATION OF LOCAL INCENTIVES
- Tex. Gov't Code § 2303.4052REQUIRED INFORMATION FROM NOMINATING BODY
- Tex. Gov't Code § 2303.406ENTERPRISE PROJECT DESIGNATION
- Tex. Gov't Code § 2303.407ALLOCATION OF JOBS ELIGIBLE FOR TAX REFUND
- Tex. Gov't Code § 2303.4071MAXIMUM TAX REFUND
- Tex. Gov't Code § 2303.4072ENTERPRISE PROJECT CLAIM FOR STATE BENEFIT
- Tex. Gov't Code § 2303.408DURATION OF CERTAIN DESIGNATIONS
- Tex. Gov't Code § 2303.501EXEMPTIONS FROM STATE REGULATION; SUSPENSION OF LOCAL REGULATION
- Tex. Gov't Code § 2303.502REVIEW OF STATE AGENCY RULES; REPORT
- Tex. Gov't Code § 2303.503STATE PREFERENCES
- Tex. Gov't Code § 2303.504STATE TAX REFUNDS; REPORT
- Tex. Gov't Code § 2303.505LOCAL SALES AND USE TAX REFUNDS
- Tex. Gov't Code § 2303.5055REFUND, REBATE, OR PAYMENT OF TAX PROCEEDS TO QUALIFIED HOTEL PROJECT1 cite
- Tex. Gov't Code § 2303.506REDUCTION OR ELIMINATION OF LOCAL FEES OR TAXES
- Tex. Gov't Code § 2303.507TAX INCREMENT FINANCING AND ABATEMENT; LIMITATIONS ON APPRAISED AND TAXABLE VALUE
- Tex. Gov't Code § 2303.509DEVELOPMENT BONDS
- Tex. Gov't Code § 2303.510INDUSTRIAL DEVELOPMENT CORPORATION
- Tex. Gov't Code § 2303.511OTHER LOCAL INCENTIVES
- Tex. Gov't Code § 2303.513DISPOSITION OF PUBLIC PROPERTY IN ENTERPRISE ZONE
- Tex. Gov't Code § 2303.514WAIVER OF PERFORMANCE BOND
- Tex. Gov't Code § 2303.515LIABILITY OF CONTRACTOR OR ARCHITECT
- Tex. Gov't Code § 2303.516MONITORING QUALIFIED BUSINESS OR ENTERPRISE PROJECT COMMITMENTS
- Tex. Gov't Code § 2303.517REPORT
Enacted in other states
Alabama, Arkansas, Illinois, Louisiana, New Mexico, Oklahoma, South Carolina
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