This report examines the revenue structure and service levels for Texas' three largest cities: Houston, San Antonio and Dallas. The intent is to understand the differences in the cities’ revenue structures — and whether any one of the three is unusually constrained — while at the same time seeking to understand how their revenue is used to provide services, especially in four key areas: police, fire, parks and solid waste. Although most of the research for this report was conducted before the COVID-19 crisis, some information on the impact of the related economic downturn has been incorporated.