In 1979 the State of Texas approved the Development Corporation Act, Article 5190.6, Vernon's Texas Civil Statutes that allowed cities in Texas the power to hold a special election on the adoption of a sales and use tax pursuant to the provisions of Section 4B of the Development Corporation Act of 1979. An election was held in Mineola in 1997 where voters approved the additional tax. The sales tax authorized by Section 4B, provides cities with a wide range of uses. It is intended to give communities an opportunity to undertake projects that improve the quality of life for the the community. Section 4B tax can be used to fund projects that are considered community development initiatives such as purchase of land, buildings, equipment and expenditures to improve facilities, parks and entertainment venues.