When you get into big-ticket - I mean really big ticket - items, the rules are different. I don't know all the details, but my recollection is that certain kinds of constrcution equipment and other material is taxed differently than what you and I buy at Target, and is collected differently as well.

When the city built Bass Pro out of MAPS for Kids funds, the money used was from that 'specially taxed' revenue which had not been earmarked for anything directly involved with OCMAPS.

I'm sure I don't have the terminology right, but you get the idea.