Revenue Manual

The Orange County Revenue Manual provides a reference for the major sources of County revenues. The manual format is organized to provide revenue description, legal authorization, method of collection, authorized use, rate and collection frequency, exemptions, restrictions, five-year revenue history, and discussion sections.

The discussion narratives which follow each revenue page provide more detailed background and context of the revenue source. The information in the discussion section expounds on revenue capacity and permissible uses. This provides the reader with a broader perspective on enabling legislation and how each revenue source is used to meet service delivery requirements.

The manual is organized by Taxes, Licenses and Permits, Intergovernmental Revenues, Charges for Services, and Investment Earnings. The five-year historical trends offer analyses and inferences drawn from legislative, economic, and financial market conditions. The Department of Finance and Administrative Services will make regular updates to this manual.

A special thanks to the Budget Division, County Departments, and the UNC School of Government Internship Program for their invaluable contributions to this document.