Amarillo is an inexpensive place to live and operate a business. It's more affordable, in almost every regard, than most U.S. cities, and that has long been the case. People who move to Amarillo often discover they pay less in taxes, less for housing, and for everyday goods and services than they expected.
Companies find it costs less to operate here.
It means you get to keep more of what you earn. You don't get taxed to death here. The City of Amarillo has a long history of sound fiscal management, and residents enjoy the lowest municipal tax rate in the state for cities with a population of 20,000 or more. Amarillo's in the center of the South-Central region of the U.S. and has an excellent transportation infrastructure, so goods move freely to and from the area. There aren't the high distribution costs that you find in some other areas of the country.