Community Improvement Districts (CID) allow the governing body to levy additional taxes to fund improvements in the district. The taxes are derived from retail sales or special assessments on real property. CIDs can be used for commercial, industrial or mixed-use projects. CID tax revenue can be used to pay for a wide range of capital costs and certain on-going operating costs. CIDs may impose a retail sales tax of up to 2% or special assessment taxes on real property for up to 22 years. For additional information, read the CID policy. Contact the Office of Economic Development for further questions.