A MAPS program features several interrelated and defined capital projects, funded by a temporary sales tax (allowing projects to be paid for in cash, without incurring debt), administered by a separate dedicated city staff funded by the sales tax, and supervised by a volunteer citizens oversight committee.
The key features of the original program were designed to provide accountability to the citizens of the community as well as provide a funding mechanism for capital projects without using a city's general revenue funds, and included: A common challenge of "pay as you go" programs such as MAPS is that, because the lead-up time while accumulating the needed funds can be lengthy, specific projects of the program "are often are scuttled when administrations change and new leaders want their own signature projects... Oklahoma City was able to avoid this pitfall ‹because the city› changes mayors, but not strategies.
"[2] Because the voters approved a multi-year temporary sales tax that was dedicated to multiple specific projects that together had significant public support, and because the infrastructure to support the program and its projects was also temporary with dedicated funding from the sales tax, a change in elected officials has not been sufficient to change the scope of the program.
"[3] In many ways the early 1980s recession in the United States began in Oklahoma City with the collapse of the Penn Square Bank.
This subsequent collapse of the state's energy business and failure of additional financial institutions, led to a significant out-migration and excess capacity in real estate.
In December 2009 the city approved a third program, "MAPS 3", which would build $777 million in further improvements paid for by a similar sales tax increase.
At the time the original MAPS tax was expiring, the Oklahoma City Public Schools system was struggling with little political capital.
After a year of public meetings organized by Mayor Mick Cornett, there developed a consensus that a future MAPS program should focus on projects that improved the Quality of Life in Oklahoma City.
Recognizing that the city's economy may fluctuate during the time of the sales tax collection, and that there may be unforeseen project contingencies, the program also has a significant Infrastructure/Contingency component.
"[18] As was recently reported in a Wichita newspaper, "From quirky festivals and dozens of restaurants to outdoor recreation and romantic riverboat rides, a revitalized downtown Oklahoma City boasts so many attractions it is quickly becoming a favorite weekend destination for Oklahomans and Kansans alike.