Capital Revenue and Expenditure Category Descriptions

Revenues

General Fund Taxes:
Revenue derived from ad valorem taxes.

Road and Bridge Taxes:
Revenue derived from transportation ad valorem taxes.

Gas Taxes:
Revenue derived from motor fuel sales within the County and proceeds must be used for road projects only.

Library District Taxes:
Revenue derived from library special taxing ad valorem taxes and may be used for any library function.

Tipping Fees:
Charges for the use of the County landfill.

Operating Fees:
Charges for water and wastewater sales.

System Expansion:
Water and wastewater connection fees.

Renewal and Replacement Fees:
Charges for water and wastewater sales, as set aside for renewal and replacement.

Impact Fees:
A one time assessment made against all new development that contributes to the burden of public facilities and services.

Grants:
Grants or entitlements for goods and services provided by governmental agencies or other entities.

Loan:
Funds obtained from the issuing of debt.

Other:
Assessments, boating improvement funds, buy-back agreements and other miscellaneous funding sources.

Expenditures

Planning and Design:
Engineering, architectural, appraisal, and other services procured as independent professional assistance.

Land:
Land acquisition, easements, and right of way costs.

Construction:
All costs associated with building structures, parks, roads, and other such improvements.

Equipment:
County transit buses, fire apparatus and other heavy machinery and equipment.

Debt Service:
Accounts for principal and interest payment of debt.

Other:
Expenditures that do not fall in above categories. For example: other contractual services, large building maintenance projects and transfers to other funds.