Vocab

Excise tax- Taxes on non-essentials like alcohol and tobacco

Estate tax- Tax that must be paid on an inheritance before it can be transferred

Intergovernmental Revenue- Money that comes from another level of government

Warm up: What plan of city government would have a mayor

elected by the people as the chief administrator for a city? Mayor-Council plan

Agencies, Officials, Controversies and Revenue

1. David has just been hired to be the city manager for a city. There will be a mayor as well, but she will serve primarily as a ceremonial representative. David is the one who will be primarily responsible for overseeing city gov’t. David’s city operates on which model of gov’t?

A. Mayor-council planB. Council-manager planC. Manager-mayor planD. City-township plan

How do State and local gov’t raise revenue?

North Carolina is required to have a balanced budget. This requires revenue and responsible spending.

Taxes State income tax

Tax paid on a % of persons income Corporate income tax

Corporations pay a % of yearly profits

Property taxes People who own homes or land

Inheritance tax On what one inherits when a

person dies Estate tax

Must be paid before it can be transferred to the heir

Taxes Continued

Sales tax % of sales price

Excise tax Taxes on “non-

essential” goods…cigarettes/alcohol

Permits and licenses (drivers, fishing, etc.)

User Fees Charged to people who

use public facilities (toll road, park)

Disposal Fees Removal of waste

Impact Fees Paid for by developers

Fines Punishment for a crime

Other means of revenue

State and Municipal Bonds State and local gov’ts

sell bonds in exchange for cash

Intergovernmental Revenue Money that comes from

another level of government (Federal grants)

Used to pay for things like Medicaid & disaster relief

How are Agencies and Services Funded?

State

FederalLocal

State

Jails & Youth Detention Centers

Public Utilities Electric and water Co.

Federal

Public Housing Housing for low

income families

Local

Ambulance ServicesLibraries

State & Local

Community College Post secondary school

to further educationCourt FacilitiesTax Assessment

Assesses the value of property

AirportsDepartment of Parks

and Recreation Maintain local & state

parks

State & Federal

Cooperative Extension Service Help improve lives of

citizens through education & research

Board of Elections Carries out process of

elections Mental Health Services Public Health Services Soil and Water Conservation Social Services

Help disadvantaged citizens improve

Standard of Living

Funded by all 3

Public SchoolsMuseumsPublic Transportation

Subways, busesEmergency

Management Agencies Fire & police

Closing/Reflection

1. WHAT ARE THE THREE LEVELS OF GOVERNMENT THAT AGENCIES OPERATE THROUGH?

2. SUMMARIZE WHAT KINDS OF SERVICES DO LOCAL, STATE, AND FEDERAL AGENCIES PROVIDE?

3. SUMMARIZE THE DIFFERENT KINDS OF TAXES THAT MAY BE USED AS A SOURCE OF REVENUE.

4. WHAT OTHER SOURCES OF REVENUE MAY BE USED OTHER THAN TAXES?

Closing

NC receives money from the federal gov’t for education. What is the term that describes that type of money?

Intergovernmental Revenue