Metropolitan Area Projects Plan (MAPS) is a multi-year, municipal capital improvement program, consisting of a number of projects, originally conceived in the 1990s in Oklahoma City by its then mayor Ron Norick. 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.
In some ways, a MAPS program is similar to a local option sales tax. However, taxes collected by a MAPS program do not go to a city's general fund, but are instead deposited into a trust dedicated to the specific projects identified in the taxes' enabling ordinance. Additionally, MAPS programs are only indirectly controlled by a city's elected governance body; a citizens oversight committee provides direct oversight, which is also established by the enabling ordinance.