Street Maintenance Sales Tax

What is a street maintenance sales tax?

The Texas Tax Code Chapter 327 authorizes all cities to establish a special sales tax for the repair and maintenance of existing city streets. Establishment, or continuation, of the tax must be approved by a city's voters. Currently, a one-half percent sales tax is collected from all sales transactions occurring within the City of West Lake Hills that are subject to sales tax.

What is its purpose?

The funds collected provide cost-effective rehabilitation and preventive maintenance of public streets within the city limits of West Lake Hills. The goal is to improve mobility and maintain roadways to prevent deterioration and costly rebuilds.

How long has West Lake Hills been collecting a sales tax for street maintenance?

West Lake Hills voters initially approved the street maintenance sales tax in November 2021. Voters must reauthorize the street maintenance sales tax in four (4) years, or it will expire.

How may the money be spent?

Texas Tax Code limits the use of the funds collected to the maintenance or repair of municipal streets and sidewalks in existence on the day of the election to adopt or reauthorize the tax. Funds collected may not be used to build new roads. Maintenance programs funded by the street maintenance sales tax include:

Asphalt Reclamation:  Removal and pulverizing of existing asphalt, mixing pulverized material with cement and lime to increase the strength of the asphalt and underlying sub-base, pouring and shaping mixture in a new base, and placing and compacting 6-10 inches of new asphalt.

Crack Seal:  Filling cracks in the road surface with rubberized crack sealant to prevent moisture penetrating the sub-grade and causing pavement failure.

Concrete Panel Replacement:  Identification and replacement of failed sections of concrete road panels on major thoroughfare and collector streets.

Miscellaneous Concrete and Accessible Ramps:  Removal and replacement of curb, gutter, sidewalks, and driveway approaches in advance of the asphalt reclamation process. This program also includes replacement of adjacent sidewalks to ensure proper grade and installation of compliant ramps as per the Americans with Disabilities Act (ADA).

Sidewalk Replacement:  Permanent repair of locations throughout the city that have been temporarily patched with asphalt to eliminate tripping hazards.

 When will the street maintenance sales tax expire?

Unless reauthorized by voters in a subsequent "reauthorization elections", the tax will expire December 31, 2025. Reauthorization of the sales tax may be for an additional four (4), eight (8), or ten (10) year period.

How do I find out if my street is on the schedule for preventive maintenance or repair?

View the proposed maintenance list of scheduled locations.

View the 2023 Pavement Evaluation Report prepared by RAS (Roadway Asset Services).

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