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AS OF JUNE 24, 2021 <br />35 <br /> <br />Legend <br />Included in the Interim Final Rule Definition of General Revenue <br /> Excluded from the Interim Final Rule Definition of General Revenue <br /> <br />Revenue <br />General Revenue <br />Intergovernmental <br />Revenue <br />From the <br />Federal <br />Government <br />From the <br />State <br />Government <br />From Local <br />Governments <br />General Revenue from <br />Own Sources <br />Current <br />Charges <br />Examples. Revenues From: <br />-Airports <br />-Education Institutions (K-12 or <br />Higher Ed) <br />-Highways or Tolls <br />-Public Hospitals <br />-Public Housing <br />-Natural Resources <br />-Parking Facilities <br />-Parks and Recreation <br />-Ports <br />-Sewer or Solid Waste Systems <br />Tax <br />Revenue <br />Examples. Revenues From: <br />-Alcoholic Beverage License or Sales Taxes <br />-Amusements License or Sales Taxes <br />-Corporate Income Taxes <br />-Corporate License Taxes <br />-Death and Gift Taxes <br />-Documentary and Stock Transfer Taxes <br />-General Sales and Gross Receipts Taxes <br />-Individual Income Taxes <br />-Insurance Premium Sales Taxes <br />-Hunting and Fishing License Taxes <br />-Motor Fuels Sales Taxes <br />-Motor Vehicle License Taxes <br />-Motor Vehicle Operations License Taxes <br />-Occupation and Business License Taxes <br />-Pari-mutuels Sales Taxes <br />-Property Taxes <br />-Public Utilities License or Sales Taxes <br />-Severance Taxes <br />-Tobacco Products Sales Taxes <br />Miscellanous <br />General Revenue <br />Examples. Revenues From: <br />-Dividends or Interest <br />Earnings <br />-Donations from Private <br />Sources <br />-Fines and Forfeits <br />-Lottery <br />-Rents <br />-Royalties <br />-Sale of Property <br />-Special Assessments <br />Utility Revenue <br />Specifically includes revenues from electric power systems, <br />gas power systems, public mass transit systems, and water <br />supply systems. <br />Social Insurance Trust <br />Revenue <br />Examples. Revenues From: <br />Public Employee Retirement Systems <br />Unemployment Compensation Systems <br />Workers' Compensation Systems <br />Other State or Local Social Insurance Programs <br />Liquor Store <br />Revenue Tribal Enterprise Revenue* <br />*While Tribal Enterprise Revenue is not <br />within the scope of the Census Bureau’s <br />Annual Survey of State and Local <br />Government Finances, Tribal governments <br />may include enterprise revenue in calculating <br />revenue loss under the Interim Final Rule. <br />Legend <br />Included in the Interim Final Rule Definition of General Revenue <br /> Excluded from the Interim Final Rule Definition of General Revenue <br /> <br />Revenue is Net of Refunds and Other Correcting Transactions, and Excludes: <br />-Intragovernmental transfers <br />-Proceeds from issuance of debt <br />-Proceeds from the sale of investments <br />-Proceeds from agency or private trust transactions <br />Appendix: Interim Final Rule Definition of General Revenue Within the Census Bureau Classification Structure of Revenue <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br />Source: U.S. Bureau of the Census Government Finance and Employment Classification Manual, 2006; Annual Survey of State and Local Government Finances