Handbook for Minnesota Cities Chapter 19: Sources of Revenue

Handbook Chapter

Published: October 12, 2020

Sources of Revenue
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See accompanying model document below.

This material contains general information; it should not be used as a substitute for legal advice. Any attorney general opinions cited in this material are available on request from the League’s Research and Information Service staff.

Learn about major sources of revenue for cities you can consider in developing and implementing a city budget. Examples include state aid programs (local government aid – or LGA, Minnesota Value Homestead Credit – or MVHC), charging for city services, license and permit fees, investment income, city enterprise funds, taxes, street and highway funding, and borrowing options. Accepting gifts and donations.

Use this model document with the discussion on “Sources of Revenue:”