A CSMFO Educational Series
The Fundamentals of Municipal Revenue series presented the basics of key revenue sources.
- Module I provided an overview of California local government revenues and in-depth coverage of property tax.
- Module II focused on sales tax including discussion on tax rate components and allocations, and how sales tax revenues are administered. In addition, the course covered revenue trends, how remote (online) sales taxes work, as well as tools for forecasting and maximizing sales tax revenue.
- Module III covered other taxes and fees that are important revenue sources for public agencies such as documentary transfer and property transfer taxes, hotel occupancy taxes, utility users taxes, franchises, royalties, rents, and licenses.