Municipal Revenue Sources For General Fund Expenditures: A Review Of Texas Cities
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The purpose of this study is to determine what the sources of revenue for Texas Municipal government general funds are and, whether there are any trends evident in recent years? An understanding of government revenue sources and their relative importance over time is important to effective city management. The recession of the 1980s, the declining tax bases of the large metropolitan city, sporadic tax revolts of citizens and a declining role of the Federal government in the last fifteen years has created fiscal uncertainty in city management. This fiscal uncertainty challenges the city administrator to maintain the mission of city government in the face of uncertain revenues. The amount of information available to the government administrator about revenue trends in Texas cities is sparse. This project is designed to gather revenue data from a wide cross section of the state and make it available to Texas city government administrators.