The purpose of the Special Taxing District is to maintain the facilities within the district (Starting from 26th Street at the North side of the baseball field and going south to the bay, east to the boat ramp, and west to the canal, including the marina, recreation hall, outbuildings and park) that may be used by any resident of Bayshore Gardens Park and Recreation District. In the Legislative Act H.B. 997 passed in the 2002 Legislature, Section 3, the term “resident” shall mean one who resides within Bayshore Gardens Park and Recreation District. A tenant is entitled to use District amenities, by virtue of residency. There is a Junior Olympic size swimming pool, a ball field, boat ramp, marina and a park with pavillions. Additionally, there are many clubs for the residents to join, Bunco, Crime Watch, Garden, Neighborhood Association, Woodchoppers and Yacht Club. There are annual events held for the residents.