The Development Corporation Act of 1979 and as amended in 1989 added a Section 4A authorizing cities to levy, with voter approval, an economic development sales tax to promote industrial and manufacturing enterprises.  Pursuant to the Act following the 1993 election, the City Council established Sugar Land Development Corporation, a non-profit development corporation to administer the economic sales taxes collected.

The purpose of the Corporation is to promote, assist, and enhance economic development activities in the City.  The Corporation is managed by a Board of Directors, which is authorized to exercise the powers authorized by the Act and pursuant to the Corporation Bylaws. 

The statute governing the Corporation provides that the board of directors be appointed by the governing body of the municipality. Pursuant to the Bylaws City of Sugar Land City Council serves as the board of directors; terms run concurrent with the member term of office.