Assessment & Collection Fees

Assessment and collection fees include revenue received from administrative fees received for collecting taxes (recorded in the General Revenue Fund) and assessing property (recorded in the Assessment Fund). Revenue in this category is estimated to decrease by $6.1 million or 13.9% in 2022 and remain virtually unchanged in 2023 at $37.7 million. Revenue fluctuation in this category is primarily due to the timing of when tax payments are received, and the amount of taxes paid late.

Intergovernmental Revenue

The intergovernmental revenue category is used to record revenue received from local governments, the State of Missouri, and the federal government that are deposited in one of the budgeted funds (many federal grants are deposited in specific grant funds that are appropriated by the Council when they are received). Most of the revenue received is for transportation purposes, including $13.8 million (37.5% of the total) from the County Aid Road Tax (CART) and $13.7 million (37.4% of the total) for federal support of highway capital projects. Overall, intergovernmental revenues are projected to increase by $6.7 million or 24.7% in 2022 due to growth in CART revenue and federal highway funding and another $3.0 million or 8.9% in 2023.

Note: Federal American Rescue Plan Act (ARPA) funds are not included in this amount because they were received in a fund not included in the annual budget presentation (Coronavirus Aid, Relief, and Economic Security (CARES) Fund.

Charges for Services

Charges for services include revenue collected by county departments to offset some or all costs of providing services to the public. These revenues include recording fees, health fees, park and recreation fees, law enforcement service contracts and fees collected for the provision of services at the Justice Center.

Revenue in this category is estimated to decrease by $5.5 million or 10.7% in 2022. This decrease is due a reduction in the amount of recording fees, park and recreation fees, and both federal and state housing revenue (associated with the Justice Center). Revenue is projected to increase by $4.6 million or 10.1% in 2023 due to normalization of recording fees, additional police contract revenue, and an expected increase in federal housing revenue in the Justice Center. See the chart below for further detail.

All Other Sources

Other Sources

“All Other Sources” includes revenues from the licenses & permits, fines & forfeitures, investment earnings, rents & concessions, fees, and other revenue categories as described below. The total combined revenue from these sources is estimated to increase by $16.1 million or 18.7% in 2022 and decrease by $8.7 million or 8.4% in 2023.

 Licenses & permits include revenue received from the purchase of animal licenses, building licenses, building permits, etc. Revenues in this category are estimated to decrease by $1.0 million or 4.9% in 2022 due to a forecasted reduction in building permit revenue as activity normalizes post‐pandemic. Revenue in 2023 is projected to increase by $173,600 or 0.9% due to projected growth in building and mechanical permit revenue

 Revenues in the fines and forfeitures category is estimated to increase by $196,500 or 34.8% in 2022 due to growth in revenue received by the Municipal Court, Department of Judicial Administration, and the Department of Revenue. In 2023, minimal change is expected with growth of $8,800 or 1.2%.

 Revenue in the investment earnings category reflects interest earned on the county’s fund balances and recording of the unrealized gains and losses associated with the county’s investment holdings. The investment earnings category is projected to receive $1.2 million of revenue in 2023. Strong growth in interest earned will be offset by the recording of unrealized losses associated with investments necessary to comply with accounting standards.

 The rents & concessions category includes revenue from rental of facilities primarily through the Department of Parks and Recreation and Spirit of St. Louis Airport. In 2022, revenue is estimated to increase by $98,200 or 1.7% and in 2023, revenue is projected to increase by $326,800 or 5.7%. Growth in both years is due to increases in revenues from park and recreation facility rentals.

 The fees category includes franchise fees, fees collected from landfills, the Sewer Lateral Program, Water Service Line Program, and court fees and costs. Revenue in this category is estimated to increase by $93,600 or 0.7% in 2022 due to higher revenue from court fees and costs and franchise fees. In 2023, revenue is projected to decrease by $681,000 or 4.7% due to a reduction in franchise fee revenue (which were higher in 2022 due to a timing issue).

 Other revenues include all revenues that were not appropriate to classify in another category. These revenues include fuel sales, overhead charges assessed to funds other than the General Revenue Fund, sale of fixed assets, and other miscellaneous revenues. Revenues in this category are estimated to increase by $7.4 million or 16.1% 2022 and decrease due to revenue from the sale of fuel at Spirit of St. Louis Airport. In 2023, revenues are projected to decrease by $689,400 or 1.3% due to a projected reduction in fuel revenue as prices moderate.

For More Information:

See the following information in the Summary Tables section of this document or, visit the County’s Open Revenues website:

 Table 5: 2022‐2023 Revenue Estimate Summary by Fund

 Table 6: 2017‐2023 Detailed Revenue Estimate: All Budgeted Funds