Industrial Development Corporation Type B Sales Tax

Crockett ParkAbout the Industrial Development Corporation (IDC)

The Industrial Development Corporation (IDC) of the City of Galveston is the entity that oversees the the Type B sales tax revenue funds for the City of Galveston. A one-half cent sales tax collection funds the corporation. The IDC's 7-member board oversees how the sales tax revenues are spent on behalf of the City. 

The City of Galveston first adopted the Type B (formerly 4B) corporation in 1993 for a term of 15 years.  It was extended in 2009 for a twenty-year term and is set to expire on April 1, 2029.

The funds are allocated equally into four designated silos, and are specifically earmarked for the following types of projects:

  1. Parks and Park facilities 
  2. Beach
  3. Infrastructure
  4. Economic Development

Since 1993, the Type B sales tax has generated over $110 million in revenue, enabling the IDC to fund a number of projects aimed at cultivating community and economic development for the City of Galveston. All projects approved by the IDC board are scheduled for a public hearing, then sent to City Council for final approval.  

Major projects funded by the Type B sales tax revenues

In the fiscal year 2022, Type B sales tax revenues generated more than $7.2 million or $1.8 million for each of the four silos. A sampling of projects funded by sales tax revenues through the Industrial Development Board are listed below. 


  • Lasker Park Community Pool construction and annual allocation for operations
  • Fort Crockett Little League baseball complex
  • Sandhill Crane soccer complex
  • Jones Park Design improvements
  • Shield Park Environmental study
  • Parks maintenance packages: McGuire-Dent Rec Facility improvements, Wright-Cuney park, Menard Park, Lindale Park, Schreiber Park and Hooper Field improvements

Babes Beach plantings


  • Beach Renourishment Projects - Local Match: Babe's Beach, Seawall Urban Park, Stewart Beach, West End (8-13 Mile Rd)
  • Dellanera Beach Breakwater Project
  • Post-Storm Beach Remediation Projects
  • Annual Beach Surveys
  • Regional Sediment Management Updates
  • Beach Restoration Federal Permits


  • Corridor Improvements: 27th Street, 25th Street, 45th Street corridors
  • Downtown Streetscape/Pedestrian Improvements: 23rd Street corridor
  • Harborside Drive Design
  • Port Projects - Vehicle Storage Paving
  • Sidewalk and Curb Crew Special Program


  • West Market Street Improvements
  • Port Projects - Cruise Terminal #2 Improvements, Vehicle Processing Center
  • Airport projects - Local match for grant funding
  • Pelican Island Replacement Bridge - Local match

Understanding Type B Corporations

The Texas Development Corporation Act of 1979 gives cities the ability to finance economic and community development efforts through the creation of an economic development corporation. 

Texas Local Government Code chapters 501, 504 and 505 define the scope of economic development corporations. These corporations are identified as either "Type A" or "Type B" depending upon the authority and uses of the sales tax revenues approved by voters.

Board of Directors - Industrial Development Corporation

The IDC Board of Directors is made up of a seven (7) members -  Four (4) members are City Council members and one (1) member is appointed from each of the following groups - the Galveston Regional Chamber of Commerce (1), the Galveston Economic Development Partnership (1) and the Park Board of Trustees of the City of Galveston (1).

Currently serving as board members are:

  • Dr. Craig Brown, Mayor
  • David Collins, Councilmember - District 3
  • John Listowski, Councilmember - District 5
  • Marie Robb, Councilmember- District 6
  • Marty Fluke, Park Board of Trustees of the City of Galveston
  • Keith Bassett, Galveston Regional Chamber of Commerce
  • William Coltzer, Galveston Economic Development Partnership


These meetings are typically scheduled on the first Tuesday of the month at 9:00 am in Room 204 at City Hall. For more information, please call 409-797-3510.

Agendas & Minutes

Agendas are available prior to the meetings. Minutes are available following approval.

Most Recent Agenda (PDF) | View All Agendas and Minutes

May 2023 Special Election