Special Election - Type B Sales Tax Extension

Upcoming Election Date - Saturday, May 6, 2023

Voters will be asked to decide on the Type B sales tax extension during the special election on Saturday, May 6, 2023. 

Early Voting Dates, Locations & Hours of Operation

Early voting will begin on Monday, April 24, 2023 and end on Tuesday, May 2, 2023. Hours for early voting will be operated as follows:

Additional election information and polling locations outside of Galveston can be found at galvestonvotes.org

Election Day Dates, Locations & Hours of Operation

On Election Day, Saturday, May 6, 2023, listed below are the voting locations and hours of operation in the City of Galveston:

Additional election information and polling locations outside of Galveston can be found at galvestonvotes.org 

Frequently Asked Questions

Q: What is the Type B Sales Tax and Industrial Development Corporation?

A:  A portion of the Sales Tax Revenue allocated to the City is deposited into a special fund for the Industrial Development Corporation (IDC). This special allocation is known as the Type B Sales Tax and the IDC board oversees how that portion of Sales Tax Revenues are spent on behalf of the City. 

Currently, the City of Galveston applies an 8.25 percent sales tax on all purchases of goods and services that are categorized as "taxable".  The breakdown of the 8.25 percent sales tax is as follows:  

• the State of Texas levies a 6.25 percent sales tax rate
• the local sales tax rate is 2 percent (of which .5 percent is assigned to the IDC and 1.5 percent is assigned to the City of Galveston) 

Q: How is the Type B revenue allocated?

A: The revenue is currently allocated equally into four (4) funding silos - infrastructure, beach, parks and economic development.  The proposed ordinance would not change how the funds are allocated. The four (4) funds will stay the same.

Q: Will the sales tax election raise the City sales tax?

A: No. The City's portion of the sales tax will remain at 2 percent.

Q: What are the dates this extension will run?

A: The current timeline for the extension expires April 1, 2029, but if approved by the voters in May 2023, the Type B sales tax extension will become effective as soon as Council ratifies the election and the proposed ordinance will not have an expiration date.

Q: Who decides how the money is spent?

A: State law requires the establishment of a non-profit corporation to hold the dedicated sales tax that is overseen by a Board of Directors. The Industrial Development Corporation (IDC) is the entity that oversees the Type B sales tax funds for the City of Galveston. This board has seven (7) members, is appointed by the Council, and serves under the authority of the City Council. Projects that are approved by the IDC board, are then scheduled for a public hearing, allowing our residents to weigh in on the projects. The final step is to receive approval from City Council.