REVENUES BY FUND AND DEPARTMENT
UNICORPORATED (FUND 272) AND AFFILIATED SPECIAL REVENUE FUNDS
Nondesignated revenues are those the county collects solely in the unincorporated area and are
not affiliated with a specific service. Except for the Bank Shares Tax, state law does not allow the
county to collect these revenues in incorporated areas.
Revenue Allocation Methods for Keep DeKalb Beautiful and Code Compliance
1
Revenue
FY 18
Total
Fund
Allocation Methodology
Transfer General Fund
115,000
272
One-time revenue from rent from DFACS
assigned to Beautification; no impact
Magistrate Court
924,944
272
Same as percent of expenditures
Foreclosure Fees
15,600
205
Percent assessed value of vacant property
Vacant Property Fee
21,600
205
Percent assessed value of vacant property
Subtotal
$1,077,144
1. In FY 2018, the Division of Keep DeKalb Beautiful and Code Compliance were within the same department,
Beautification, and thus the revenues are presented together here.
Revenue Allocation Methods for Business Licenses
Revenue
FY 18
Total
Fund
Allocation Methodology
Beverage Licenses
664,696
272
Location of licensee
Business Licenses –
General
8,060,815
272
Location of licensee
Business Licenses – Adult
125,000
272
Percent alcohol business license revenue
Miscellaneous Revenue
75
272
Percent general business license revenue
Returned Check
(174,242)
272
Percent general business license revenue
Subtotal
$8,676,344
Revenue Allocation Methods for Current Planning
Revenue
FY 18
Total
Fund
Allocation Methodology
Zoning Fees
52,276
272
Location of property
Variance Permits
37,845
272
Location of property
Miscellaneous Revenue
365
272
Average of percentages of zoning and variance
permit revenue
Subtotal
$90,486
Revenue Allocation Methods for Traffic Court
Revenue
FY 18
Total
Fund
Allocation Methodology
State Court Traffic
6,971,875
272
Per capita
State Court Costs
1,376,074
272
Per capita
Miscellaneous Revenue
132
272
Per capita
Subtotal
$8,348,081
Revenue Allocation Methods for Nondesignated Revenues
Revenue
FY 18 Total
Fund
Allocation Methodology
Beverage Taxes
3,088,362
272
Percent of alcohol licenses
Bank Shares Taxes
903,863
272
No impact
Cable Franchise Tax
5,425,127
272
Per capita
Hotel/Motel Fund
1
1,734,473
275
Location of hotels and motels
Miscellaneous
29,481
272
Per capita – classified as nondepartmental
Subtotal
$11,181,306
1. The county’s one full-service hotel is weighted five times more than the other establishments. Weighting was
based on the differential in business license revenue. The distribution of Hotel/Motel taxes is as follows: 37.5% is
transferred to support the Porter Sanford Performing Arts Center and other tourism, 18.75% for capital
improvement projects, and 43.75% to support the Convention and Visitors Bureau. If revenues decline, the
percentage distribution remains unchanged.
DEVELOPMENT (FUND 201)
Revenue Allocation Methods for Development
FY 18 Total
Fund
Allocation Methodology
1
270,703
201
Percent of building inspection revenue
25,809
201
Location of permit
5,031
201
Percent of building inspection revenue
378,814
201
Percent of building inspection revenue
45,573
201
Percent of building inspection revenue
6,703,208
201
Location of inspection fee
6,996
201
Percent of building inspection revenue
8,162
201
Percent of building inspection revenue
399,803
201
Percent of building inspection revenue
$7,844,099
DESIGNATED SERVICES (FUND 271) AND AFFILIATED SPECIAL REVENUE FUNDS
Revenue Allocation Methods for Recreation, Parks, and Cultural Affairs
Revenue
FY 18 Total
Fund
Allocation Methodology
1
Real Property Taxes
13,394,509
271
Property taxes assessed – Tax Commissioner
Prop. Taxes – Prior Year
563,597
271
Percent assessed value (AV) of real property
Personal Property Taxes
924,830
271
Percent AV of commercial property
Public Utility Taxes
473,532
271
Percent AV of utility property
Mobile Home Taxes
647
271
Percent AV of mobile home property
Motor Vehicle Taxes
2
429,143
271
Per capita unincorporated area
Intangible Recording Tax
261,663
271
Percent AV of real property
Energy Excise Tax
2,830
271
Percent AV of industrial property
HOST
1,399,742
271
No impact
Department Programs
360,624
271
Percent participation by recreation center
Recreation Programs
902,410
207
3
Revenue from specific recreation center
Nonresident Dept. Prog.
18,062
271
Percent participation by recreation center
Concessions
28,306
271
Revenue specific to Browns Mill Rec. Ctr.
Swimming Pool
4
367,465
271
Revenue by pool
Golf Course Fees
20,048
271
Revenue by golf course
Tennis Center Fees
43,245
271
Revenue by tennis center
Rental – Other/Tennis Ctr.
31,050
271
Revenue by tennis center
Rental – Other/Pavilions
48,682
271
Percent of pavilions in parks
Fees – Porter Sanford
62,652
271
Various revenues from Porter Sanford
Other Miscellaneous
6,791
271
Percent participation by recreation center
Returned Check
(2,316)
271
Percent participation by recreation center
Rental Car Tax Fund
5
522,178
280
Location of car rental businesses
Investment Income
20,999
271
Percent change of revenue – all other sources
Subtotal
$19,880,689
1. Includes unincorporated area and Stonecrest. In 2018, Tucker assumed responsibility for parks and recreation
services in April of 2018. The county refunded Tucker $1,763,630 for excess parks property taxes paid by
residents. Reductions to real, personal and motor vehicle taxes were made proportionally to Tucker’s portion of
the respective tax categories of assessed value.The county did not collect motor vehicles taxes from Stonecrest
in FY 2018 (per Budget Office data).
2. Fund 207 is a special revenue fund dedicated to recreation services. No permanent personnel are paid through
this fund. Within this fund, revenues are specified by specific cost centers (i.e., recreation centers). For three
revenue line-items, revenues are distributed based on the type of participant at each recreation center: youth
sports/number of youth participants, senior citizen program/number of senior participants, and athletic special
events/number of total participants.
3. Includes pool admission fees, rentals, and lessons.
4. Revenue from Rental Car Tax Funds supports the Porter Sanford Performing Arts Center. $522,178 reflects total
revenue collected for FY 2018, but the amount of money actually transferred to Fund 271 (Parks and Recreation)
equaled $487,000.
Revenue Allocation Methods for Roads and Bridges and Transportation
FY 18 Total
Fund
Allocation Methodology
1
9,739,838
271
Property taxes assessed – Tax Commissioner
367,352
271
Percent assessed value (AV) real property
723,506
271
Percent AV of commercial property in
308,648
271
Percent AV of utility property
422
271
Percent AV of mobile home property
299,257
271
Per capita unincorporated area
170,552
271
Percent AV of real property
1,845
271
Percent AV of industrial property
912,352
271
No impact
20,862
271
Percent center-lane miles
3,283
271
Percent center-lane miles
952,220
271
Percent of stormwater fees paid
25
271
Per capita
2,070
271
Specific data from department
14,662
271
Percent change of revenue – all other sources
4,664,031
211
Fees from Tax Commissioner
2
312,106
212
Charges to specific areas
$18,493,031
1. In FY 2018, the service area for Roads and Bridges and Transportation included the unincorporated area and the
cities of Tucker and Stonecrest. Therefore, all percentages include values for these three areas.
2. The streetlight revenue provided the by Tax Commissioner for this area did not sum to the total collections
presented by the Budget Office. Therefore, using the Tax Commissioner’s data, the proportion of revenue from
each area was multiplied by the total collection amount given by the Budget Office.
POLICE (FUND 274)
Revenue Allocation Methods for Police
Revenue
FY 18 Total
Fund
Allocation Methodology
1
Real Property Taxes
53,666,627
274
Property taxes assessed – Tax Commissioner
Prop. Taxes – Prior Year
2,020,523
274
Percent assessed value (AV) real property
Personal Property Taxes
3,969,675
274
Percent AV of commercial property
Public Utility Taxes
1,672,725
274
Percent AV of utility property
Mobile Home Taxes
2,435
274
Percent AV of mobile home property
Motor Vehicle Taxes
2
6,711,726
274
Per capita unincorporated area
Intangible Recording Tax
1,366,302
274
Percent AV of real property
Energy Excise Tax
12,091
274
Percent AV of industrial property
HOST
4,877,403
274
No impact
Insurance Premium
29,294,832
274
Per capita
Business Licenses
364,190
274
Number of businesses with alcohol licenses
Charges – Printed Material
375,502
274
Per capita
Charges – Finger Printing
24,810
274
Per capita
Reimburse Overtime
39,256
274
Per capita
Returned Check
(20)
274
Per capita
Miscellaneous – Other
31,132
274
Per capita
Transfer General Fund
2
175,906
274
No impact – related expenditures removed
Investment Income
75,228
274
Percent change of revenue – all other sources
Subtotal
3
$104,680,343
1. The “basic” service area in FY 2018 included the unincorporated area, Tucker, Stonecrest, Clarkston, Lithonia,
and Pine Lake. However, the total FY 2018 property tax payments from property owners in the three latter cities
only totaled $113,000. Because their property tax contribution was relatively so minor (and the millage rates were
far less than those paid by property owners in the unincorporated area, Tucker, and Stonecrest), property values
in Clarkston, Lithonia, and Pine Lake are excluded from the revenue calculation.
2. Revenue and related expenditures were for animal control services.
3. The subtotal excludes revenue from the Law Enforcement Confiscated Monies Fund. Revenues from this fund are
shared between Public Safety and DeKalb County courts. Further discussion about this fund will be discussed
with police services in Chapter 4.