REVENUE MANUAL INTRODUCTION (cont)

This manual provides information on the Town’s major revenues that are received primarily from outside sources. Major revenue sources are those that exceed $100,000 annually. These revenues make up 89% of all revenue in the adopted budget. The table below lists the sources of these revenues, along with their budgeted dollar amounts and the funds where the revenue resides. Interfund transfers are not included in this manual or in the calculation of percentage of total revenues.

2023 Adopted Budget Amount Included in Manual

Percent of Total Revenue in Category Fund Revenues General Property Tax 2,700,000 2,700,000 100.0% Sales and Use Tax 71,949,430 71,949,430 100.0% Other Taxes 13,208,365 13,205,111 100.0% License and Permits 4,690,790 4,628,750 98.7% Intergovernmental 9,834,320 9,495,650 96.6% Charges for Services 19,211,484 16,784,171 87.4% Fines and Forfeitures 118,800 - 0.0% Miscellaneous 19,514,934 6,751,734 34.6% Total Revenues 141,228,123 125,514,846 88.9%

General

General, Parks and Recreation, Public Improvements General, Public Improvements, Excise Tax General

General, Conservation Trust, Cultural, Recreation, Public Improvements, Hess Ranch Metro District General, Cultural, Recreation, Stormwater

General General, Conservation Trust, Parks and Recreation, Cultural, Recreation, Capital Reserve, Public Improvements, Impact Fee, Hess Ranch Metro District, Stormwater, Fleet Services, Technology Mgmt, Facility Services, Medical Benefits

*The total for Charges for Services was reduced by the amount of internal fund charges: $13,326,540

The information provided in this manual for each revenue source includes:

• Distribution – the fund or funds where the revenue is recorded

• Source – where the revenue comes from

• Collection – the basis for and the logistics of the collection of the revenue