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

Gainesville, GA

MSAGainesville#2/24 Population

Gainesville, GA Municipal Budget — Revenue & Spending Breakdown

Gainesville 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

$758.4M

+13.2%YoY

Total Expenditurei

$1.3B

+6.7%YoY

Property Tax Revenuei

$194K

0%of revenue

Revenue vs Expenditurei

$758.4M

$1.3B

Revenue

Expenditure

$521.3M deficit

Revenue Sources — vs prior yeari

Total Other Sources

+15.5%16.5%$124.9M

Total Enterprise Revenue

+8.7%14.1%$106.7M

Total Part I - Tax Revenues

+8.8%9.2%$70.1M

Enterprise - Electric

+9.9%7.3%$55.4M

Total Part III

+25.2%7.2%$54.9M

Total Service Charges - Section B

+26.4%6.9%$52.0M

Enterprise - Gas

+7.7%5.9%$44.5M

Total Section 1A - General Property Taxes

+9.3%4.9%$37.0M

Real Property Taxes - Current Year

+9.9%4.5%$33.9M

Contributions from Private Sources

+62.2%3.6%$27.5M

Total Intergov from Local

+11.1%2.1%$16.0M

Total Section 1C - Selective Sales Taxes

+6.9%2%$15.4M

Total Section 1B - General Sales and Use Taxes

+21.2%2%$15.4M

Investment Income

+26.3%1.9%$14.2M

Local Option Sales Tax (LOST)

+1.5%1.6%$12.2M

SPLOST Distributions from Local

+7.1%1.6%$12.1M

Franchise Taxes - Electric

+16.7%0.6%$4.6M

Total Intergov from Federal

+27.5%0.6%$4.6M

Insurance Premiums Tax

+7.6%0.5%$4.0M

Rents and Royalties

+18.6%0.5%$3.8M

Other Intergov from Federal

+34.6%0.5%$3.8M

Other Intergov from Local

+27.5%0.5%$3.6M

Enterprise - Water Sales

+3.3%0.5%$3.5M

Special Purpose Local Option Sales Tax (SPLOST)

+357.1%0.4%$3.2M

Registration Fees

+6.1%0.4%$2.9M

Total Service Charges - Section A

+6.1%0.4%$2.9M

Personal Property Tax - TAVT Local Share

+0.3%0.3%$2.5M

Culture & Recreation Fees

+3%0.3%$2.3M

Hotel/Motel Excise Tax

+2.9%0.3%$2.3M

Total Section 1D - Licenses and Permits

-33.2%0.3%$2.3M

Enterprise - Golf Course

+8.8%0.3%$2.1M

Total Intergov from State

-16.9%0.3%$2.0M

Regulatory Building Permits / Inspections

-40.2%0.2%$1.7M

Business and Occupation Taxes

+1.7%0.2%$1.5M

Enterprise - Cemetery

+4.2%0.2%$1.2M

LMIG Grants from State

+20.5%0.2%$1.2M

Alcoholic Beverage Excise - Beer & Wine

-1.7%0.1%$1.0M

Franchise Taxes - Natural Gas

-2.9%0.1%$817K

Court Fines

-4.1%0.1%$806K

Other General Fund Svc Charges

-7.9%0.1%$799K

Public Welfare Grants from Federal

-3.3%0.1%$738K

Other Investment Income

0.1%$731K

Other Intergov from State

-54.5%0.1%$572K

Alcoholic Beverage License Fees

+0.3%0.1%$548K

Other Fines

-12.4%0.1%$536K

Proceeds from Bonds

-86.6%0.1%$532K

PILOT from Local

+8.8%0%$359K

Alcoholic Beverage Excise 3% Mixed Drinks B

+6.9%0%$323K

Other Financing Sources - Misc

-66.6%0%$264K

Sale of General Fixed Assets

-2.2%0%$256K

Franchise Taxes - Cable Television

-12.6%0%$220K

Public Welfare Grants from State

+40.8%0%$213K

Penalties & Interest on Delinquent Taxes

+22.3%0%$209K

Excise Tax on Energy Used in Manufacturing

+19.5%0%$201K

Personal Property Tax - Boats/Aircraft

+12.7%0%$194K

Bond Forfeitures

-8%0%$180K

Alcoholic Beverage Excise - Distilled Spirits

+4.1%0%$167K

Parking Fines

-6.3%0%$159K

Personal Property Tax - Title Ad Valorem (TAVT)

-2.7%0%$151K

Real Property Taxes - Prior Year

+35.3%0%$122K

Intangible - Real Estate Transfer Tax

+25.6%0%$107K

Franchise Taxes - Telephone

-28.9%0%$100K

PILOT from Federal

+217.8%0%$64K

Penalties and Interest on Delinquent Licenses

+60.1%0%$18K

Regulatory Fees - Other

+1%0%$10K

Non-Business Licenses and Permits

-45.2%0%$8K

Non-Business Licenses - Other

+16.9%0%$2K

Other Taxes

-19.3%0%$1K

Expenditure Categories — vs prior yeari

Total Departmental Aggregated - Current Ops

+5.2%60.8%$778.6M

Total Non-Departmental - Current Ops

+17.6%14.1%$180.9M

Debt Service - 5yr General Obligation Principal

+12.9%5.8%$74.6M

Total Part V - Current Operations

+16%5%$63.5M

Total Part V - Property Capital

-21.8%2.4%$31.0M

Recreation

+6.3%2%$25.0M

Housing & Development - Current Ops

+20.5%1.5%$19.1M

Economic Development and Resources

+19.3%1.4%$18.0M

Police Protection

+15.2%1.2%$15.8M

Culture & Recreation - Current Ops

+25.4%0.7%$9.2M

Roads, Streets, and Bridges

+19.7%0.6%$8.3M

Admin Support - Executive

-64%0.5%$6.2M

Total Part V - Machinery Capital

-9.6%0.4%$5.6M

Community Services

-12.1%0.4%$5.3M

Health & Welfare - Current Ops

+13.9%0.4%$4.7M

Debt Service - 40yr GO Principal

+5%0.3%$4.0M

Administration - General Engineering

-3%0.3%$3.5M

Administration - Data Processing/MIS

+0.8%0.2%$2.8M

Debt Service - 5yr General Obligation Interest

+80.3%0.2%$2.5M

Fire Protection

+47.2%0.2%$2.3M

Debt Service - Other Principal

+6.1%0.2%$2.2M

Public Works Administration

+170.8%0.2%$2.2M

Planning and Zoning

-6.2%0.2%$2.2M

Administration - Gen. Govmt Buildings & Plant

+56%0.1%$1.9M

Administration - Financial

+6.9%0.1%$1.9M

Debt Service - 50yr GO Principal

+24.2%0.1%$1.6M

Administration - Human Resources

-6.8%0.1%$1.5M

Municipal Court

+57.9%0.1%$1.1M

Cemetery

+25.7%0.1%$1.1M

Total Part V - Intangibles

-9%0.1%$985K

Admin Support - Legislative

+47.6%0%$505K

Protective Inspection

+6.1%0%$502K

Urban Redevelopment and Housing

+158.5%0%$469K

Administration - Public Information

+20.7%0%$424K

Storm Drainage

-82.2%0%$102K

Economic Opportunity and Programs

+66.7%0%$100K

Welfare

+122.9%0%$66K

Debt Service - Other Interest

+19.3%0%$34K

Public Safety Administration

-20.9%0%$19K

Debt Service - 40yr GO Interest

-70.6%0%$4K