Local Government Revenue and the State Income Tax Effect

This e-Book focuses on local government revenue and how a state income tax effects such local revenue. Part One describes local government revenue sources. Part Two demonstrates how Collier County, Florida, and Oakland County, Michigan use these sources and what effect, if any, a state income tax has on local government financing. Part Three uses cases to illustrate some legal limits and restrictions on the revenue sources. Each part has an introduction and conclusion, and the greatest focus is on Collier County’s budget and Florida case law. Pertinent questions include: What are main local revenue sources? How do counties use these sources? What effect, if any, does a state income tax have on local financing? What are some legal limits or restrictions on local government financing? (A Bibliography and Data Appendix are attached.)