Since the unfortunate closing of Astroworld in 2005, Houston, the fourth largest city in the country, has been without Roller Coasters. The closest thing to a thrill ride is at the Kemah Boardwalk southeast of Houston, however the rides at this park are dismal at best. Roller coasters provide excitement, laughter, joy, and elation - emotions that people can get without the use of alcohol, for example, or illegal drugs. With proper engineering and oversight, roller coasters can be a safe and enjoyable experience. With the right tax strategy and an effective marketing campaign, a roller coaster park can provide a great source of needed revenue for this city and it can increase tourist traffic to the region.