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49-552: In 2001, Texas House Bill 3323 created Chapter 460 of the Texas Transportation Code, which authorized the creation of Coordinated County Transportation Authorities (CCTAs) by county commissions, subject to a vote by the county population. In accordance with the code, on November 5, 2002, the voters in Denton County approved the creation of DCTA, with 73% in favor. DCTA is the first, and so far only, CCTA in

98-563: A 1 ⁄ 2 ¢ sales tax to finance the system on September 13, 2003: The following cities also participated in the September 2003 election but declined to join: No other cities have joined DCTA since its inception, and none of the original cities have elected to withdraw. Texas Transportation Code Chapter 460 governs the DCTA board. DCTA is governed by a five-member board appointed by respective entities: one member appointed by each of

147-514: A frontage road for PGBT, which in turn is named after a mid-19th century settlement that was later annexed by Carrollton. North Carrollton Transit Center, located about 0.5 miles (0.80 km) east of the current station, opened on October 31, 1988. It was one of the first DART stations with an indoor waiting facility, along with South Irving Transit Center . The facility was serviced by several bus routes, most notably an express route between it and Downtown Dallas . When Trinity Mills opened,

196-409: A "use tax" identical to the sales tax. Use tax is levied upon the "storage, use, or other consumption in this state of tangible personal property". Consumers are responsible for declaring these purchases in the same filing as their annual state income tax, but it is rare for them to do so. An exception is out-of-state purchase of automobiles. Then, use tax is collected by the state as part of registering

245-544: A 10 percent federal sales tax on indoor tanning services, effective July 1, 2010. Unlike previous federal excise taxes, this tax is collected directly from the consumer by the seller and based on the sale price rather than a quantity. However, the new tax is selective rather than general, applying only to a specific service. Canada uses a value-added federal Goods and Services Tax with a rate of 5 percent, effective since January 1, 2008. Alberta, Yukon, Northwest Territories, and Nunavut have no territorial sales taxes, so only

294-452: A 12.5 acre site adjacent to Trinity Mills for the purposes of future development. In 2020, Carrollton announced the creation of Trinity Mills Station, a transit-oriented development zone in a 25-acre site adjacent to the DART station. This Texas train station-related article is a stub . You can help Misplaced Pages by expanding it . This tram-, streetcar-, or light rail-related article is

343-518: A city must be able to import consumers to buy goods locally. If local sales taxes are too high, consumers will travel to other areas to purchase goods. In the United States, every state with a sales tax law has a use tax component in that law applying to purchases from out-of-state mail order, catalog and e-commerce vendors, a category also known as "remote sales". As e-commerce sales have grown in recent years, noncompliance with use tax has had

392-572: A commission to study the possibility of internet taxation, but the commission did not make any formal recommendations. In a report issued in 2003, the Congressional Budget Office warned of the economic burden of a "multiplicity of tax systems, particularly for smaller firms". In an effort to reduce the burden of compliance with the tax laws of multiple jurisdictions, the Streamlined Sales Tax Project

441-512: A first-come, first-serve basis and are subject to capacity constraints. DCTA also operates a paratransit service for the city of Frisco in neighboring Collin County , which provides trips (scheduled a day in advance) within Frisco and some parts of Plano . The service is available to Frisco residents who are elderly, disabled, or traveling to medical care. DCTA ridership fluctuates greatly with

490-470: A growing impact on state revenues. The Congressional Budget Office estimated that uncollected use taxes on remote sales in 2003 could be as high as $ 20.4 billion. Uncollected use tax on remote sales was projected to run as high as $ 54.8 billion for 2011. Enforcement of the tax on remote sales, however, is difficult. Unless the vendor has a physical location, or nexus , within a state, the vendor cannot be required to collect tax for that state. This limitation

539-529: A preview run of the Green Line, which ran between Downtown Carrollton and Trinity Mills, during the first annual Festival at the Switchyard. A month and a half later, on December 6, 2010, the Green Line's second expansion, including Trinity Mills, opened. A-Train service began June 20, 2011 with a ceremonial ride from Downtown Denton Transit Center to Trinity Mills. In 2003, Carrollton purchased

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588-449: A regional commuter bus service connecting Denton and downtown Fort Worth, and a train service connecting Denton and Lewisville with neighboring Carrollton (linking to DART light-rail service). Additionally, DCTA offers paratransit service throughout its service area. DCTA Connect is a fixed-route bus service operating within the city of Denton. The current system consists of three routes, all of which use Downtown Denton Transit Center as

637-567: A sales tax could be mitigated, e.g., by excluding rent, or by exempting "necessary" items, such as food, clothing and medicines. Investopedia defines a regressive tax as "[a] tax that takes a larger percentage from low-income people than from high-income people. A regressive tax is generally a tax that is applied uniformly. This means that it hits lower-income individuals harder". Higher sales taxes have been shown to have many different effects on local economies. With higher taxes, more consumers are starting to reconsider where they shop, according to

686-602: A sales tax when it comes to cross state border transactions, the practicality of enforcing it is impossible. As a result, online retail stores have had a distinct advantage in that they do not have to charge a sales tax. That has led many economists to examine consumer sensitivity when it comes to sales taxes. While some researchers have concluded a high elasticity of online purchase probability with respect to sales tax at around 2.3, others have found smaller figures of around 0.5. That means that enforcing an online sales tax would have negligible effects on aggregate sales. Economists at

735-961: A shared hub. Buses operate Monday through Saturday. DCTA Connect originally had ten routes (eight in Denton and two in Lewisville), but most were discontinued in 2021 and 2022 in favor of GoZone service. DCTA operates the University of North Texas shuttle system, which consists of fourteen routes. Most routes are only available during weekdays. UNT students, faculty, and staff can ride at no cost with their ID, while other riders can use standard DCTA fare. DCTA does not currently operate shuttles for Texas Woman's University or NCTC Denton , but both institutions are serviced by Connect buses (routes 6 and 7, respectively). Like with UNT, discounted passes are available to students, faculty, and staff. Operated in partnership with Trinity Metro , North Texas Xpress

784-577: A study conducted in Minnesota and Wisconsin, where the sales tax was raised on cigarettes. Effects of higher sales tax were not shown immediately in sales, but about six months after the taxes were raised. High sales taxes can be used to relieve property taxes but only when property taxes are lowered subsequently. Studies that have shown this correlation were conducted in Georgia by cities raising sales tax and lowering property taxes. To combat sales loss,

833-554: Is a train station in Carrollton, Texas . It serves DART light rail 's Green Line and DCTA 's A-train hybrid rail line. It is the southern terminus of the latter. On A-train maps, the station is represented by a yellow circle containing the DART logo. The station is located at the intersection of Interstate 35E and the President George Bush Turnpike (PGBT). It is named for Trinity Mills Road,

882-630: Is a twice-daily weekday bus that travels between downtown Denton and the North Park and Ride in Alliance using Interstate 35W . Riders can travel further to downtown Fort Worth using Trinity Metro's North Park and Ride Xpress (Route 63X). DCTA operates the A-train, a regional commuter rail line connecting Carrollton and Denton, to meet growing transportation demands in eastern Denton County. The 21-mile rail line parallels Interstate 35E and meets

931-402: Is difficult to enforce the taxes on electronic commerce especially for digital goods that trade across different countries. The effect that a sales tax has on consumer and producer behavior is rather large. The price elasticity of demand for online products is high, meaning that consumers are price sensitive and their demand will significantly change with small changes in price. This means that

980-468: Is not counted toward a quorum. A DCTA board member must reside either within DCTA's territory, or outside it but within a city which is partly located within DCTA's territory. All members serve two-year terms. Board members must have professional experience in the field of transportation, business, government, engineering or law. In accordance with DCTA By-laws, the Board adopts the annual operating budget and

1029-818: Is permitted on Sundays and holidays, and travel from either zone to DART's Trinity Mills station is allowed late at night. GoZone has a $ 1.50 base fare, though the Denton zone adds a 50¢-per-mile surcharge for trips over four miles. GoZone service is not included in multi-ride passes. The service was established in September 2021 to increase DCTA's network coverage, and it replaced most of DCTA's bus routes by 2022. In 2024, to reduce GoZone service in Denton, DCTA introduced restrictions on GoZone service near its remaining bus routes. DCTA Access offers ADA -compliant paratransit service to people with physical, cognitive, or visual disabilities who are incapable of utilizing Connect Bus service. This service allows curb-to-curb trips to be scheduled (at least one day in advance) so long as both

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1078-496: Is responsible for setting policy. The president oversees the day-to-day operations of the DCTA and implements policies set forth by the Board. The Denton County Transportation Authority offers several services to the general public in and around Denton, Lewisville, and Highland Village. These services include fixed-route service in Denton, an on-demand service in Highland Village and Lewisville, shuttle routes serving UNT,

1127-462: The Civil War that they functioned collectively as a general sales tax. The first broad-based, general sales taxes in the United States were enacted by Kentucky and Mississippi in 1930, although Kentucky repealed its sales tax in 1936. The federal government's per-gallon tax of gasoline (beginning at one cent per gallon in 1932) and per-package tax of cigarettes ($ 1.01 per package since 2009) are

1176-669: The Dallas Area Rapid Transit Green Line at Trinity Mills Station in Carrollton . It has six stations (two in Denton, three in Lewisville, and one in Carrollton) and opened June 20, 2011. GoZone is a microtransit service operated in partnership with Via Transportation . The service allows passengers to schedule curb-to-curb on-demand trips by van. Service is divided into two zones: Denton and Lewisville/Highland Village. Travel between zones

1225-552: The Organisation for Economic Co-operation and Development studied the effects of various types of taxes on the economic growth of developed nations within the OECD and found that sales taxes are one of the least harmful taxes for growth. Because the rate of a sales tax does not change based on a person's income or wealth, sales taxes are generally considered regressive . However, it has been suggested that any regressive effect of

1274-427: The exemption of certain goods or services from sales and use tax, such as food, education, and medicines. A value-added tax (VAT) collected on goods and services is related to a sales tax. See Comparison with sales tax for key differences. Conventional or retail sales tax is levied on the sale of a good to its final end-user and is charged every time that item is sold retail. Sales to businesses that later resell

1323-515: The "founding municipalities" (Denton, Highland Village, and Lewisville) and two members appointed by the Denton County Commissioners Court from areas other than the founding municipalities. Each party (the cities and the county) may also appoint an alternate member to preside in the absence of a voting member; the member can attend and participate in all meetings (except closed and executive sessions) but cannot vote and

1372-405: The "privilege of selling tangible personal property at retail". Strictly speaking, only the retailer is responsible for the payment of the tax; when a retailer adds this tax to the purchase price, the consumer is merely reimbursing the retailer by contractual agreement. When consumers purchase goods from out-of-state (in which case the seller owes no tax to California) the consumer is required to pay

1421-497: The 1992 Quill v. North Dakota decision determined that only the U.S. Congress has the authority to enact interstate taxes. Electronic commerce business can also be affected by consumption taxes. It can be separated into four categories: retail, intermediaries, business-to-business and media (Goldfarb 2008). These categories were affected varying degrees. The intermediaries were affected by the retail sales tax since it provides platforms for transitions between different parties (such as

1470-535: The Amazon marketplace). Business-to-Business transactions will be placed in different circumstances by whether the case will be taxed in the US. Electronic commerce goods are usually not taxed the same especially across the stats in the US. Different states have their own sales tax regulations, for example, some states use their standard sales taxes law for the digital goods, and some of the states have specific laws for them. It

1519-546: The City of Carrollton proposed names for the three Carrollton stations on the corridor. The proposal named the station adjacent to North Carrollton Transit Center "Trinity Mills", moving the "North Carrollton" name to the terminus. This was done to ensure that "Carrollton" would appear on the train's destination signs . In 2007, DART officials broke ground on the Green Line in Carrollton. In late October 2010, DART offered

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1568-563: The GST is collected. Other provinces have either a Provincial Sales Tax (PST) or the Harmonized Sales Tax (HST), which is a single, blended combination of the GST and PST. Businesses can reduce the impact of sales tax for themselves and their customers by planning for the tax consequences of all activities. Sales tax reduction or mitigation strategies can include the following: Trinity Mills Station Trinity Mills station

1617-552: The Metropolitan Pier and Exposition Authority tax on food and beverage of 1% (which means eating out is taxed at 11.25%). For Baton Rouge , Louisiana , the tax is 9.45%, which is 4.45% state & 5% local. In Los Angeles it is 9.5%, which is 7.25% state & 2.25% county. Sales and use taxes in California are made up of various state, county and city taxes. The state tax is "imposed upon all retailers" for

1666-515: The United States government has never used a general sales tax, an excise tax on whiskey enacted in 1791 was one of its first fund raising efforts. The unpopularity of this tax with farmers on the western frontier led to the Whiskey Rebellion in 1794. Federal and state sales taxes in the United States remained selective, rather than general, through the 19th century. However, excise taxes were applied to so many specific commodities during

1715-426: The academic calendar, as a considerable portion of passengers are UNT and TWU students, faculty, and staff. Bus ridership greatly exceeds rail ridership, primarily driven by university students. For 2020, the agency reported 1.36 million bus trips alongside 221,316 rail trips. Like many transit agencies across the world, DCTA's ridership was greatly impacted by the effects of the [COVID-19 pandemic]. Ridership in 2019

1764-517: The collection of tax for specific commodities, such as cooking oil. Sales tax amounts, measured in drachmas at a rate of one percent, were recorded in a separate column of a record prepared for the auction of 16 slaves in Piraeus , Greece in 415 BC. Nearby Athens collected duties on the import and export of commodities, recorded at a rate of two percent in 399 BC. At that period of time, Athens did not rely on government agencies to collect its taxes;

1813-483: The express route was discontinued in favor of the Green Line, and all other routes were moved to Trinity Mills. The facility has since been demolished. In 2000, DART released an investment study on the "Northwest Corridor", which includes the present-day northern segments of the Green Line and Orange Line . The proposal included three stations in Carrolton, including one at North Carrollton Transit Center. In 2002,

1862-413: The goods are not charged the tax. A purchaser who is not an end-user is usually issued a " resale certificate " by the taxing authority and required to provide the certificate (or its ID number ) to a seller at the point of purchase, along with a statement that the item is for resale. The tax is otherwise charged on each item sold to purchasers without such a certificate and who are under the jurisdiction of

1911-464: The highest at 27% although reduced rates are used in some cases, as for groceries, art, books and newspapers. In some jurisdictions of the United States, there are multiple levels of government which each impose a sales tax. For example, sales tax in Chicago (Cook County) , IL is 10.25%, consisting of 6.25% state, 1.25% city, 1.75% county and 1% regional transportation authority. Chicago also has

1960-507: The most well-known current sales taxes administered by the federal government. Twenty-two other states began imposing general sales taxes later in the 1930s, followed by six in the 1940s and five in the 1950s. Kentucky re-enacted its sales tax law in 1960. Eleven more states enacted sales tax laws during the 1960s, with Vermont as the last in 1969. Five states currently do not have general sales taxes: Alaska, Delaware, Montana, New Hampshire, and Oregon. The 2010 health care reform law imposed

2009-490: The responsibility was delegated to the highest bidder, a practice known as tax farming . The Roman emperor Augustus collected funds for his military aerarium in AD 6 with a one percent general sales tax, known as the centesima rerum venalium (hundredth of the value of everything sold). The Roman sales tax was later reduced to a half percent ( ducentesima ) by Tiberius , then abolished completely by Caligula . Although

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2058-492: The start and end of the trip are within 3 ⁄ 4 miles of a Connect Bus route. ADA paratransit in Denton County outside of DCTA Access's service area is provided by the nonprofit Special Programs for Aging Needs (SPAN). DCTA Access also offers a non-ADA demand-response service for residents of Lewisville, Highland Village, and Denton that are disabled or elderly (65 years and older). These trips can start and end anywhere within these three cities, but they are provided on

2107-472: The state of Texas. In 2006, DCTA absorbed LINK, the mass transit service operated by the City of Denton since 2002. LINK's bus routes were absorbed into DCTA's local Denton services (now called Connect). Paratransit services in the three member cities were also absorbed and renamed DCTA Access. Neither Lewisville nor Highland Village (the other current members of DCTA) operated bus lines prior to DCTA's formation. The following cities voted to join DCTA and levy

2156-484: The tax burden lies primarily with the producer. To avoid altering demand, the producer will either avoid the tax if possible by relocating their fulfillment centers to areas without a high sales tax or they will internalize the cost of the sales tax by charging consumers the same price but paying for the tax from their profits. A tax imposed on the sale of goods is depicted on the walls of Egyptians tombs, which have been dated as far back as 2000 BC. These paintings describe

2205-524: The taxing authority. Other types of sales taxes, or similar taxes: Most countries in the world have sales taxes or value-added taxes at all or several of the national, state, county, or city government levels. Countries in Western Europe , especially in Scandinavia , have some of the world's highest valued-added taxes. Norway , Denmark and Sweden have higher VATs at 25%, Hungary has

2254-639: The vehicle in California. The global trend has been for conventional sales taxes to be replaced by more broadly based value-added taxes. Value-added taxes provide an estimated 20% of worldwide tax revenue and have been adopted by more than 140 countries. The United States is now one of the few countries to retain conventional sales taxes. Sales tax on online purchasers operates in a different manner. Generally, there are four types of electronic commerce: intermediaries, retail, business-to-business and media, all of which are affected by consumer response to sales tax. However, while consumers are technically supposed to pay

2303-432: Was 2.4 million bus trips and 393,400 rail trips, for comparison. Sales tax A sales tax is a tax paid to a governing body for the sales of certain goods and services. Usually laws allow the seller to collect funds for the tax from the consumer at the point of purchase . When a tax on goods or services is paid to a governing body directly by a consumer, it is usually called a use tax . Often laws provide for

2352-630: Was defined as part of the Dormant Commerce Clause by the Supreme Court in the 1967 decision on National Bellas Hess v. Illinois . An attempt to require a Delaware e-commerce vendor to collect North Dakota tax was overturned by the court in the 1992 decision on Quill Corp. v. North Dakota . A number of observers and commentators have argued, so far unsuccessfully, for a Congressional adoption of this physical presence nexus test. The Internet Tax Freedom Act of 1998 established

2401-744: Was organized in March 2000. Cooperative efforts in this project by 44 state governments and the District of Columbia eventually produced the Streamlined Sales and Use Tax Agreement in 2010. This agreement establishes standards necessary for simplified and uniform sales tax laws. As of December 2010, 24 states had passed legislation conforming with the agreement. Whether the Streamlined Sales Tax can actually be applied to remote sales ultimately depends upon Congressional support, because

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