Capital Revenue and Expenditure Category Descriptions


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

Funds obtained from the issuing of debt.

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


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

Land acquisition, easements, and right of way costs.

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

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

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

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