On November 16, 1989, the Abilene City Council approved Resolution No. 65-1898 authorizing the creation of the Development Corporation of Abilene, Inc. (DCOA) pursuant to the Development Corporation Act of 1979 (Texas Civil Statutes Article 5190.6), making Abilene the first city in Texas to do so.


The DCOA is a Type A corporation which the Development Corporation Act provides resources to promote the creation of new and expanded industry and manufacturing activity within the municipality and its vicinity using a ½ cent sales tax. This money is fully controlled at the local level and is not dependent on state or county approval.



  • Land, buildings, equipment, facilities, improvements, and expenditures that are for the creation and retention of primary jobs, and suitable for the development, retention, or expansion of the following types of projects: manufacturing, industrial, research and development, recycling, small warehouses, distribution centers, regional or national corporate headquarters, closed or realigned military bases, and primary job training facilities by higher education institutions


  • Job training classes and career centers (no primary job requirement)


  • Business airport facilities and port-related facilities


  • Clean-up of contaminated project sites (with a special election and specific ballot language)


  • Infrastructure assistance to retail or commercial projects


  • Business-related sewer utilities and site improvements

  • Projects designed to attract new military missions, prevent the closure of existing missions, and redevelop a closed or realigned military base

  • Light rail, commuter rail, or motor buses

  • Type B projects with voter approval

In addition to local incentives, the DCOA may provide supportive assistance in identifying and applying for both State and Federal incentives to ensure each project receives its maximum potential of assistance.


To learn more about economic development sales tax in Texas, please refer to this downloadable PDF document: "The Texas Economic Development Sales Tax A Primer for Local Official - 2019 Update".