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

Perry, GA

Perry, GA Municipal Budget — Revenue & Spending Breakdown

Perry 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

$209.6M

+15.5%YoY

Total Expenditurei

$249.4M

+10.7%YoY

Property Tax Revenuei

$255K

0.1%of revenue

Revenue vs Expenditurei

$209.6M

$249.4M

Revenue

Expenditure

$39.9M deficit

Revenue Sources — vs prior yeari

Total Other Sources

+11.1%18%$37.7M

Total Enterprise Revenue

+12.2%10.9%$22.9M

Total Part I - Tax Revenues

+8.3%10.2%$21.5M

Total Part III

+15%7.7%$16.2M

Total Section 1A - General Property Taxes

+7.7%6.8%$14.2M

Real Property Taxes - Current Year

+8.2%5.4%$11.4M

Total Service Charges - Section B

+16.5%4.2%$8.9M

Total Service Charges - Section A

+13.2%3.5%$7.3M

Enterprise - Electric

+10.5%3.2%$6.6M

Total Section 1C - Selective Sales Taxes

+8.9%3%$6.3M

Enterprise - Gas

+9.8%2.7%$5.6M

Enterprise - Airport

+26.7%2.5%$5.2M

Enterprise - Water Sales

+5.1%2%$4.2M

Other General Fund Svc Charges

+10.1%1.9%$4.0M

Corrections Fees

+4%1.8%$3.8M

Total Intergov from Local

+408.8%1.7%$3.5M

Registration Fees

+29.5%1.5%$3.2M

Total Intergov from State

+84.8%1.2%$2.5M

SPLOST Distributions from Local

1.1%$2.3M

Insurance Premiums Tax

+7.5%0.9%$2.0M

Franchise Taxes - Electric

+14.3%0.8%$1.6M

Hotel/Motel Excise Tax

+11.6%0.8%$1.6M

Personal Property Taxes - Current Year

+5.5%0.6%$1.3M

Enterprise - Telecom

+4%0.6%$1.3M

Other Financing Sources - Misc

+4.5%0.6%$1.2M

Other Intergov from Local

+72.1%0.5%$1.1M

Proceeds from Bonds

+416.6%0.5%$1.1M

Contributions from Private Sources

+766.6%0.5%$1.1M

Personal Property Tax - TAVT Local Share

+8.6%0.5%$994K

Other Intergov from State

+3772.6%0.5%$993K

Total Section 1D - Licenses and Permits

+12.7%0.4%$916K

CDBG from State

+21.1%0.4%$778K

Regulatory Building Permits / Inspections

+12.9%0.4%$767K

LMIG Grants from State

+4.3%0.3%$693K

Other Intergov from Federal

+46.3%0.3%$625K

Total Intergov from Federal

+46.3%0.3%$625K

Court Fines

-37.5%0.3%$608K

Investment Income

-31.3%0.2%$418K

Personal Property Tax - Boats/Aircraft

+12.5%0.1%$255K

Alcoholic Beverage Excise - Beer & Wine

-5.2%0.1%$251K

Business and Occupation Taxes

+14%0.1%$231K

Culture & Recreation Fees

+5.5%0.1%$227K

Franchise Taxes - Natural Gas

+16.8%0.1%$223K

Court Costs, Fees, Charges

-19%0.1%$164K

Alcoholic Beverage License Fees

+11.7%0.1%$149K

Sale of General Fixed Assets

-19.1%0.1%$140K

Intangible - Real Estate Transfer Tax

+32.2%0.1%$136K

Real Property Taxes - Current Year (Public Utilities)

-10.8%0.1%$118K

Recording Fees

+5.2%0.1%$113K

Penalties & Interest on Delinquent Taxes

+18.3%0%$96K

Franchise Taxes - Telephone

-41.1%0%$88K

Personal Property Tax - Title Ad Valorem (TAVT)

-4.2%0%$83K

Bond Forfeitures

-80.6%0%$75K

Franchise Taxes - Sanitation

-21%0%$62K

Financial Institutions Taxes

+21.4%0%$52K

Alcoholic Beverage Excise - Distilled Spirits

-11.6%0%$41K

Insurance Recovery

+26.3%0%$34K

Local Option Sales Tax (LOST)

+0.3%0%$21K

Total Section 1B - General Sales and Use Taxes

+0.3%0%$21K

PILOT from Local

-49.9%0%$7K

Personal Property Tax - Railroad Equipment

+16.9%0%$4K

Other Taxes

+67.3%0%$3K

Cemetery Charges

-23.3%0%$960

Personal Property Tax - Mobile Home

-97.4%0%$435

Excise Tax on Energy Used in Manufacturing

+58.9%0%$253

Expenditure Categories — vs prior yeari

Total Departmental Aggregated - Current Ops

+3.1%37.2%$92.7M

Total Part V - Current Operations

+7.9%17.9%$44.7M

Total Non-Departmental - Current Ops

+82%8.3%$20.7M

Total Part V - Property Capital

+79.7%4.2%$10.4M

Water

+105.6%3.5%$8.7M

Police Protection

+3.2%3.2%$8.0M

Debt Service - 5yr General Obligation Principal

+0.7%3.1%$7.8M

Fire Protection

-31.7%2.3%$5.7M

Wastewater

-8.6%1.8%$4.4M

Roads, Streets, and Bridges

+27%1.7%$4.3M

Debt Service - 15yr GO Principal

+26.3%1.6%$4.0M

Natural Gas

+33.7%1.6%$3.9M

Debt Service - 40yr GO Principal

+3%1.6%$3.9M

Housing & Development - Current Ops

+4.6%1.5%$3.7M

Storm Drainage

+165.7%1%$2.4M

Solid Waste Collection

-9.5%0.9%$2.1M

Culture & Recreation - Current Ops

+13.4%0.8%$2.1M

Protective Inspection

+0.3%0.7%$1.7M

Yard Trimmings Collection and Management

+19.4%0.7%$1.6M

Recreation

+8.5%0.6%$1.6M

Total Part V - Machinery Capital

-66.8%0.6%$1.4M

Public Works Administration

+23.6%0.5%$1.4M

Administration - Gen. Govmt Buildings & Plant

-48.3%0.5%$1.3M

Economic Development and Resources

-2.5%0.4%$1.1M

Parks

+7.3%0.4%$924K

Admin Support - Executive

+23.1%0.3%$859K

Administration - Financial

+0.6%0.3%$828K

Urban Redevelopment and Housing

+16.1%0.3%$790K

Maintenance Shop

+6.1%0.3%$761K

Debt Service - 5yr General Obligation Interest

+77%0.3%$743K

Debt Service - Other Principal

+49.2%0.3%$699K

Administration - Customer Service

+11.2%0.2%$585K

Municipal Court

+1.5%0.2%$559K

Administration - Data Processing/MIS

+21.7%0.2%$549K

Administration - Human Resources

+11.1%0.2%$442K

Administration - Law

+6.3%0.1%$332K

Administration - Public Information

+47.2%0.1%$313K

Animal Control

+16.2%0.1%$263K

Planning and Zoning

+19.8%0.1%$233K

Admin Support - Legislative

-2.9%0.1%$183K

EMS / Ambulance Service

0.1%$166K

Cemetery

-41.7%0%$103K

Public Safety Administration

0%$82K

Administration - Risk Management

+19.5%0%$71K

Administration - Internal Audit

+19.5%0%$68K

Debt Service - 40yr GO Interest

+78.6%0%$23K

Closure and Post-closure Care

-31.7%0%$7K

Prisoner Custody

-10.8%0%$5K

Debt Service - Other Interest

+295%0%$5K

Other Protections

0%$1K

Debt Service - 15yr GO Interest

-39.6%0%$839

Health & Welfare - Current Ops

-93.5%0%$200

Welfare

-93.5%0%$200

Admin Support - Elections

-97.2%0%$180