[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-191920-105":53,"doc-detail-191920-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","a-municipal-budget-guide-local-budget-process-overview","A Municipal Budget Guide - Local Budget Process Overview","","A Municipal Budget Guide provides an accessible overview of the local budget process for Florida city and county fiscal administration. It explains core elements that shape revenues and expenditures, including the Truth in Millage (TRIM) Act, major municipal revenue sources, and key expenditure categories such as public safety, utilities, infrastructure, and debt service. The guide is designed to support newly elected officials and other community stakeholders in understanding budgeting constraints and service demands with factual, non-lobbying research input.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/a-municipal-budget-guide-local-budget-process-overview/191920/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/a-municipal-budget-guide-local-budget-process-overview/191920.png","ImageObject",442,249,{"name":88,"@type":89},"Himbo","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-06","2026-09-03",true,{"@type":98,"interactionType":99,"userInteractionCount":15},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the purpose of A Municipal Budget Guide?","Question",{"text":108,"@type":109},"It offers a factual, easy-to-understand overview of the local budget process to help Florida city and county fiscal officials and other stakeholders grasp how budgets are structured and why constraints matter.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What does the guide cover in Chapter 1?",{"text":113,"@type":109},"Chapter 1 explains budget overview concepts and the Truth in Millage Act, including how to read a TRIM notice.",{"name":115,"@type":106,"acceptedAnswer":116},"Which topics are included in the guide’s coverage of municipal finances?",{"text":117,"@type":109},"It covers municipal revenues and municipal expenditures in detail, then compares revenues and expenditures across fiscal years in the later chapter.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},191920,1788411705,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":15,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":125,"read_time":140},687197100911,"https://ap-avatar.wpscdn.com/avatar/a000239b6f1da00475?x-image-process=image/resize,m_fixed,w_180,h_180&k=1785132997149421697","| A Municipal  \u003Cbr>Budget Guide   |\n| --- |\n| A Joint Project of:  \u003Cbr>CFLORIDA LEAGUE OFCTTIES  \u003Cbr>and  \u003Cbr>FloridaW  \u003Cbr>TaxWato  \u003Cbr>Inc.   |\n\nDear Fellow Floridian:  \nWe are pleased to offer this local budget process overview in hopes of assisting new and existinggovernment officials with the inherent,structural realities of city and county fiscal administra-tion.  \nFlorida TaxWatch,the Tallahassee-based non-profit research institute and government watch-dog,joined the Florida League of Cities to design a document which is timely,factual and easilyunderstood.  \nFlorida TaxWatch is well known for its empirically sound research products which recommendwhere and how to improve government productivity and explain statewide impact ofeconomicand tax-related developments.  \nWithout lobbying,Florida TaxWatch hasworked diligentlyand effectivelytoreduce governmentinefficiency and promote responsible,cost-effective improvements that benefit taxpayers.  \nThe Florida League of Cities,as the official organization of the cities,towns and villages ofFlorida,strives to promote the effective improvement of local government,encourage mutualassistance in the solution of municipal problems and provide a medium to exchange ideas andexperiences in successful methods of local administration.Furthermore,the League is stronglycommitted to the advancement of municipal education and increasing agreater civic conscious-ness among the citizens of Florida.  \nRaymond C.$ittig可Executke DirectorFlorida League of Cities,Inc.  \n2 Calab  \nDominic M.CalabroPresidentFlorida TaxWatch,Inc.  \nTable of Contents  \nIntroduction………………………………………………………………………………………………………………………………………………………4  \nChapter 1-Budget Overview and the Truth in Millage Act……**…5  \nBudget Overview………………………………………………………………………………………………………………………………………………5  \nThe Truth in Millage Act……………………………………………………………………………………………………………………………7  \nTable and Figures  \n1-1 How to Read Your TRIM Notice………………………………………………………………………………………………………9  \nChapter 2-Municipal Revenues …**…10  \nAd Valorem Property Tax……………………………………………………………………………………………………………………10  \nMunicipal Utility Tax…………………………………………………………………………………………………………………………………11  \nFranchise Fees ………………………………………………………………………………………………………………………………………………12  \nUser Fees……………………………………………………………………………………………………………………………………………………………12  \nIntergovernmental Revenue…………………………………………………………………………………………………………………12  \nLocal Option Taxes ………………………………………………………………………………………………………………………………………13  \nOccupational License Tax………………………………………………………………………………………………………………14  \nFines and Forfeitures …………………………………………………………………………………………………………………………………14  \nInvestment Income…………………………………………………………………………………………………………………………14  \nContributions and Donations…………………………………………………………………………………………………………………15  \nMiscellaneous Revenue………………………………………………………………………………………………………………………………15  \nTables and Figures  \n2-1 Municipal Revenue Categories, FY 1987-88, As  \nA Percentage of Total Revenue…………………………………………………………………………………………………………16  \nChapter 3-Municipal Expenditures…**……17  \nGeneral Government……………………………………………………………………………………………………………………………17  \nLaw Enforcement…………………………………………………………………………………………………………………………………………17  \nFire Control………………………………………………………………………………………………………………………………………………………17  \nUtilities ………………………………………………………………………………………………………………………………………………………………18  \nSolid Waste………………………………………………………………………………………………………………………………………………………18  \nRoads and Streets…………………………………………………………………………………………………………………………………………18  \nStormwater and Environmental………………………………………………………………………………………………………19  \nEconomic Improvement…………………………………………………………………………………………………………………………19  \nHuman Services……………………………………………………………………………………………………………………………………………19  \nCulture and Recreation…………………………………………………………………………………………………………………………20  \nDebt Service ……………………………………………………………………………………………………………………………………………………20  \nMiscellaneous Expenses……………………………………………………………………………………………………………………………20  \nTables and Figures  \n3-1 Municipal Expenditure Categories, FY 1987-88, As  \nA Percentage of Total Expenditures……","cbCaim89JTN4UWeZ","https://ap.wps.com/l/cbCaim89JTN4UWeZ","pdf",1533664,26,"English","# Introduction\n## Budget purpose and background\n## Intended audience\n# Chapter 1 - Budget Overview and the Truth in Millage Act\n## Budget Overview\n## The Truth in Millage Act\n## How to Read Your TRIM Notice\n# Chapter 2 - Municipal Revenues\n## Ad Valorem Property Tax\n## Municipal Utility Tax\n## Franchise Fees\n## User Fees\n## Intergovernmental Revenue\n## Local Option Taxes\n## Occupational License Tax\n## Fines and Forfeitures\n## Investment Income\n## Contributions and Donations\n## Miscellaneous Revenue\n# Chapter 3 - Municipal Expenditures\n## General Government\n## Law Enforcement\n## Fire Control\n## Utilities\n## Solid Waste\n## Roads and Streets\n## Stormwater and Environmental\n## Economic Improvement\n## Human Services\n## Culture and Recreation\n## Debt Service\n## Miscellaneous Expenses\n# Chapter 4 - Revenue and Expenditure Comparisons","[{\"question\":\"What is the purpose of A Municipal Budget Guide?\",\"answer\":\"It offers a factual, easy-to-understand overview of the local budget process to help Florida city and county fiscal officials and other stakeholders grasp how budgets are structured and why constraints matter.\"},{\"question\":\"What does the guide cover in Chapter 1?\",\"answer\":\"Chapter 1 explains budget overview concepts and the Truth in Millage Act, including how to read a TRIM notice.\"},{\"question\":\"Which topics are included in the guide’s coverage of municipal finances?\",\"answer\":\"It covers municipal revenues and municipal expenditures in detail, then compares revenues and expenditures across fiscal years in the later chapter.\"}]","A Municipal Budget Guide - Local Budget Process Overview | PDF",9]