Glossary
G L O S S A R Y
General Revenue = Total Revenue – Total Insurance Trust Revenue – Liquor Store Revenue – Total Utility Revenue.
General revenue comprises all revenue except that classified as liquor store, utility, or insurance trust revenue. Within general revenue there are four main categories: taxes, intergovernmental revenue, current charges and miscellaneous general revenue.
Net Domestic Migration = The difference between domestic in-migration to an area and domestic out-migration from the same area during a time period. Domestic in- and out-migration consist of moves where both the origin and the destination are within the United States (excluding Puerto Rico). The net domestic migration rate expresses net domestic migration during a time period as a proportion of an area’s population at the midpoint of the time period. Rates are expressed per 1,000 population.
Total Charges and Miscellaneous Revenue = Total Charges + Total Miscellaneous General Revenue
Total Education Charges = Total Elementary and Secondary Education + Total Higher Education + Total Other Education
Total Elementary and Secondary Education = School Lunch (A09) + School Tuition (A10) + Other Elementary-Secondary Education (A12)
Total Employee Contributions = From Local Government Employees (X01) + From State Government Employees (X02) + From Federal Government Employees (X03) + Contributions From Other Governments (X05)
Total Federal-Only Charges = National Defense and International Relations (A06) + Postal Service (A14)
Total Federal-Only Insurance Trust Systems = Social Security and Medicare (Y20) + Veterans’ Life Insurance (Y31) + Railroad Retirement (Y41)
Total Higher Education = Auxiliary Enterprises (A16) + Other Higher Education (A18)
Total Highway Charges = Regular Highways (A44) + Toll Highways (A45)
Total Income Taxes = Individual Income Tax (T40) + Corporation Net Income Tax (T41)
Total Insurance Trust Revenue = Total Federal-Only Insurance Trust Systems + Total Public Employee Retirement Systems + Total Unemployment
Compensation Systems + Total Workers’ Compensation Systems + Total Other State Government Insurance Trust Systems
Total Intergovernmental Revenue = Total Federal Intergovernmental Revenue + Total State Intergovernmental Revenue + Total Local Intergovernmental Revenue
Total License Taxes = Alcoholic Beverages License Tax (T20) + Amusements License Tax (T21) + Corporations in General License Tax (T22) + Hunting and Fishing License Tax (T23) + Motor Vehicles License Tax (T24) + Motor Vehicle Operators License Tax (T25) + Public Utilities License Tax (T27) + Occupation and Businesses Not Elsewhere Classified License Tax (T28) + Other License Taxes (T29)
Total Miscellaneous General Revenue = Special Assessments (U01)+ Total Sale of Property + Interest Earnings (U20) + Dividends on Investments (U21) + Fines and Forfeits (U30) + Total Rents and Royalties + Donations From Private Sources (U50) + Net Lottery Revenue (U95) + Miscellaneous General Revenue, Not Elsewhere Classified (U99)
Total Natural Resource Charges = Agriculture (A54) + Forestry (A56) + Other Natural Resources (A59)
Total Other Charges = Air Transportation (Airports) (A01) + Miscellaneous Commercial Activities (A03) + Total Education Charges + Public Hospitals (A36)+ Total Highway Charges + Housing and Community Development Charges (A50) + Total Natural Resource Charges + Parking Facilities (A60) + Parks and Recreation (A61) + Total Sanitation Charges + Water Transport and Terminals (A87) + All Other General Current Charges (A89)
Total Other State Government Insurance Trust Systems = Contributions (Y51) + Earnings on Investment (Y52)
Total Public Employee Retirement Systems = Total Employee Contributions + Earnings on Investments (X08)
Total Rents and Royalties = Rents (U40) + Royalties (U41)
Total Revenue Own Sources = Total Revenue – Total Intergovernmental Revenue
Total Sale of Property = Housing and Community Development (U10) + Other Sale of Property (U11)
Total Sales and Gross Receipts Taxes = Federal Customs Duties (T08) + General Sales and Gross Receipts Taxes (T09) + Total Selective Sales and Gross Receipts Taxes
Total Sanitation Charges = Sewerage (A80) + Solid Waste Management (A81)
Total Selective Sales and Gross Receipts Taxes = Alcoholic Beverages Tax (T10) + Amusements Tax (T11) + Insurance Premiums Tax (T12) + Motor Fuels Tax (T13) + Pari-mutuels Tax (T14) + Public Utilities Tax (T15) + Tobacco Products Tax (T16) + Other Selective Sales and Gross Receipts Taxes (T19)
Total Taxes = Property Taxes (T01) + Total Sales and Gross Receipts Taxes + Total License Taxes + Total Income Taxes + Death and Gift Tax (T50) + Documentation and Stock Transfer Tax (T51) + Severance Tax (T53) + Taxes Not Elsewhere Classified (T99)
Total Unemployment Compensation Systems = Contributions (Y01) + Interest Credited By U.S. Government (Y02) + Federal Advances and Contributions (Y04)
Total Utility Revenue = Water Supply (A91) + Electric Power (A92) + Gas Supply (A93) + Public Mass Transit Systems (A94)
Total Workers’ Compensation Systems = Contributions (Y11) + Earnings on Investments (Y12)
