Where does municipal finance data come from?

Municipal finance data comes from the Georgia Department of Community Affairs (DCA) Report of Local Government Finance (RLGF), filed annually by every Georgia city and county under O.C.G.A. § 36-81-8.1. Audits are also filed with the GA DOAA (Department of Audits and Accounts).

What are the main revenue sources for a municipality?

Most Georgia cities rely on property taxes (ad valorem), local option sales tax (LOST, 1%), special purpose local option sales tax (SPLOST, 1%), franchise fees on utilities, insurance premium taxes, occupation tax (business license), hotel/motel taxes, charges for services, and state-shared revenues. Georgia has no state-level revenue sharing to municipalities beyond specific grants.

What is a General Fund and why does it matter?

The General Fund is the municipality's primary operating fund. It covers core services like police, fire, public works, and administration. A healthy General Fund balance (typically 25-50% of annual expenditures) indicates the town can handle unexpected expenses without raising taxes or cutting services.

How current is this financial data?

GA DCA RLGF data typically lags 12-18 months behind the current fiscal year (which ends December 31 or June 30 depending on the city). The most recent year with complete data is usually one to two fiscal years prior.

MyTownView

Macon, GA

Macon, GA Municipal Budget — Revenue & Spending Breakdown

Macon Municipal Budget

IL Comptroller

Showing latest fiscal year with year-over-year changes. Full budget history available with a paid plan. See products & pricing →

Finances — FY 2025

IL Comptroller

Total Revenuei

$1.3B

Total Expenditurei

$721.4M

Property Tax Revenuei

$995K

0.1%of revenue

Revenue vs Expenditurei

$1.3B

$721.4M

Revenue

Expenditure

+$570.7M surplus

Revenue Sources i

Total Other Sources

22.6%$292.5M

Total Part I - Tax Revenues

19.8%$256.0M

Total Section 1B - General Sales and Use Taxes

10.4%$134.3M

Total Section 1A - General Property Taxes

5.9%$75.8M

Real Property Taxes - Current Year

4.3%$55.0M

Local Option Sales Tax (LOST)

3.5%$44.8M

Special Purpose Local Option Sales Tax (SPLOST)

3.5%$44.8M

Other Local Option Sales Tax (O-LOST)

3.5%$44.8M

Total Section 1C - Selective Sales Taxes

3.2%$41.0M

Total Part III

2.8%$36.5M

Total Intergov from Federal

2%$25.5M

Total Enterprise Revenue

1.6%$21.0M

Total Service Charges - Section B

1.5%$19.3M

Total Service Charges - Section A

1.3%$17.2M

Insurance Premiums Tax

1.2%$15.0M

Franchise Taxes - Electric

1%$12.9M

Enterprise - Recycling

1%$12.6M

Public Welfare Grants from Federal

0.9%$12.3M

Total Intergov from State

0.8%$10.5M

LMIG Grants from State

0.8%$10.3M

Personal Property Tax - TAVT Local Share

0.8%$10.0M

Investment Income

0.7%$9.4M

Hotel/Motel Excise Tax

0.5%$6.6M

Enterprise - Cemetery

0.5%$6.4M

Registration Fees

0.5%$6.2M

Real Property Taxes - Prior Year

0.5%$6.1M

Other Intergov from Federal

0.4%$5.3M

Total Section 1D - Licenses and Permits

0.4%$4.9M

CDBG from Federal

0.3%$4.3M

Fire Protection Fees

0.3%$4.2M

Total Intergov from Local

0.3%$4.0M

Crime & Corrections Grants from Federal

0.3%$3.6M

Ambulance Fees

0.2%$3.1M

Court Costs, Fees, Charges

0.2%$3.1M

Penalties & Interest on Delinquent Taxes

0.2%$3.0M

PILOT from Local

0.2%$3.0M

Court Fines

0.2%$2.2M

General Business Licenses

0.2%$2.2M

Sale of General Fixed Assets

0.2%$2.1M

Proceeds from Bonds

0.2%$2.1M

Alcoholic Beverage Excise - Beer & Wine

0.1%$1.9M

Regulatory Building Permits / Inspections

0.1%$1.7M

Franchise Taxes - Natural Gas

0.1%$1.5M

Franchise Taxes - Cable Television

0.1%$1.4M

Enterprise - Public Market

0.1%$1.3M

Rents and Royalties

0.1%$1.1M

Alcoholic Beverage License Fees

0.1%$1.1M

Other Intergov from Local

0.1%$1.0M

Personal Property Tax - Boats/Aircraft

0.1%$995K

Other Fines

0.1%$768K

Other Financing Sources - Misc

0.1%$721K

Enterprise - Golf Course

0.1%$687K

Culture & Recreation Fees

0.1%$684K

Franchise Taxes - Sanitation

0%$562K

Intangible - Real Estate Transfer Tax

0%$396K

Personal Property Tax - Title Ad Valorem (TAVT)

0%$395K

Alcoholic Beverage Excise - Distilled Spirits

0%$358K

Law Enforcement Fees

0%$350K

Financial Institutions Taxes

0%$287K

Personal Property Tax - Railroad Equipment

0%$251K

Street & Sidewalk Charges

0%$225K

Other Intergov from State

0%$144K

Franchise Taxes - Telephone

0%$132K

Other General Fund Svc Charges

0%$71K

Enterprise - Stormwater

0%$50K

Bond Forfeitures

0%$26K

Cemetery Charges

0%$20K

Non-Business Licenses and Permits

0%$18K

PILOT from Federal

0%$14K

Franchise Taxes - Other

0%$7K

Expenditure Categories i

Total Part V - Current Operations

33.8%$243.7M

Total Departmental Aggregated - Current Ops

10.4%$75.3M

Fire Protection

5.9%$42.3M

Sheriff's Office

5.4%$39.2M

Total Non-Departmental - Current Ops

4.8%$34.6M

Housing & Development - Current Ops

4.1%$29.4M

Jail Operations

3.5%$25.1M

Economic Development and Resources

2.5%$18.3M

Debt Service - 40yr GO Principal

2.5%$17.8M

Administration - Gen. Govmt Buildings & Plant

2.4%$17.3M

Total Part V - Machinery Capital

2.3%$16.5M

Culture & Recreation - Current Ops

2%$14.5M

Roads, Streets, and Bridges

1.4%$9.8M

Health & Welfare - Current Ops

1.3%$9.1M

Administration - Data Processing/MIS

1.1%$8.0M

Urban Redevelopment and Housing

1%$7.5M

Debt Service - 50yr GO Principal

1%$7.4M

Administration - Law

0.9%$6.7M

Recreation

0.9%$6.2M

District Attorney

0.7%$5.0M

Welfare

0.7%$4.9M

Debt Service - Other Principal

0.7%$4.7M

Libraries

0.6%$4.3M

State Court

0.6%$4.3M

Public Defender Administration

0.6%$4.3M

Total Part V - Property Capital

0.6%$4.1M

Administration - Tax Commissioner

0.6%$4.1M

Parks

0.5%$3.9M

E-911 Operations

0.5%$3.9M

Closure and Post-closure Care

0.5%$3.4M

Administration - Financial

0.5%$3.4M

Clerk of Courts (Superior)

0.4%$3.0M

Community Services

0.4%$2.9M

Maintenance Shop

0.4%$2.6M

Judicial Admin - Superior Court

0.3%$2.5M

Admin Support - Elections

0.3%$2.5M

Storm Drainage

0.3%$2.4M

Public Safety Administration

0.3%$2.3M

Administration - Tax Assessor

0.3%$2.1M

Animal Control

0.3%$2.0M

Protective Inspection

0.2%$1.8M

Administration - General Admin Fees

0.2%$1.8M

Juvenile Court

0.2%$1.7M

Planning and Zoning

0.2%$1.5M

Admin Support - Executive

0.2%$1.4M

Other Protections

0.2%$1.4M

Administration - Human Resources

0.2%$1.4M

Probate Court

0.2%$1.3M

Administration - Risk Management

0.2%$1.3M

Health

0.2%$1.2M

Public Works Administration

0.1%$832K

Coroner / Medical Examiner

0.1%$817K

Judicial Administration

0.1%$699K

Municipal Court

0.1%$694K

Admin Support - Legislative

0.1%$639K

Administration - Public Information

0.1%$482K

Administration - Internal Audit

0%$316K

Conservation (incl. County Extension)

0%$311K

Magistrate Court

0%$277K

Administration - Records Management

0%$151K

Administration - Customer Service

0%$91K

Law Library

0%$41K

Grand Jury Administration

0%$30K