The City of Justin Community Development Corporation (commonly known as Type B) was established and the passage of one-fourth (1/4) of one percent sales tax is dedicated to community development by the residents of Justin. The JCDC is a non-profit, tax exempt Texas Corporation, which is a separate entity from any other board or commission of the City of Justin, and provides leadership and funding for projects that enhance and preserve Justin's excellent quality of life.
The tax provides cities with a wider range of uses for the tax revenues because it is intended to give communities an opportunity to undertake a project for quality of life improvements. The Type B tax can be used to fund projects that are typically considered to be community development initiatives. Authorized categories under a Type B include, among others, land, buildings, equipment, facilities, expenditures and improvements for professional and amateur sports facilities, park facilities and events, entertainment, convention and tourist facilities. Type B tax may also be expended for the development of water supply facilities or water conservation programs; however, in order to undertake a water supply facility or water conservation program, the facility or program has to be approved by a majority of the qualified voters of the City of Justin in an election called and held for that purpose.