A metropolitan district is a type of special district that provides at
least 2 services from a list of specified services. One of those specified services is providing parks or recreational facilities or programs. Current law allows a metropolitan district to levy a property tax to provide services; however, a metropolitan district can also levy a sales tax for safety protection, street improvement, transportation services, and fire protection. Both property taxes and sales taxes require voter approval. The bill allows a metropolitan district to also levy a sales tax to provide parks or recreational facilities or programs within the district in which the tax is levied.
