Abstract
Local jurisdictions are increasingly using local option taxes, usually sales taxes or gas taxes, to finance transportation projects. Local option taxes are usually authorized by state legislation and often require a referendum for adoption. This research entailed case studies of local jurisdictions in 11 states with such local option taxes. Findings that identify and characterize the principal factors that contribute to the success of a local option tax referendum are presented. These factors include an identified critical need for transportation improvements and design of a suitable tax; a thorough planning process that involves and informs the electorate and produces a realistic expenditure plan; detailed earmarking of funds; effective public and private leadership, provision of information, and promotion of the expenditure plan and the tax to finance it; distribution of tax burdens, revenues, and benefits that are perceived as fair; neutralization or cooption of special interests; neutralization of ant...
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Schedule a callMore From: Transportation Research Record: Journal of the Transportation Research Board
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