Emergency Services District elections fund fire departments. Generally, fire departments rely totally on volunteer labor and as the area of service increases in population, the departments increasingly add paid staff. Volunteer fire departments frequently do not have coverage 24/7. Fully funded departments do have 24/7 services.

In Texas, the sales tax is capped at 8.25%. Some areas, especially outside of municipalities, have a lower tax rate. Taxing entities can hold an election to raise their own tax rates as long as there is room to grow in that area under the 8.25% limit. ESDs and special districts such as Economic Development Zones compete with each other to fund their activities. Voters select which districts best deserve the remaining tax dollars under the state tax cap.