Municipal Taxes and Fees

The primary sources of municipal revenue are sales and use taxes, and property tax. Fees are charges imposed for the purpose of defraying the cost of a particular government service. Municipal Taxes and Fees addresses how taxes and fees work, how to institute a new tax or fee, and legal limitations. This publication is a revision and consolidation of two of CML’s previous publications, Municipal Taxes (2010) and Municipal User Charges and Fees (2011). 2018. Member price: $10 (print), $5 (PDF — online orders only) Nonmember price: $20 (print), $10 (PDF — online orders only)