Handbook for Minnesota Cities Chapter 19: Sources of Revenue

Handbook Chapter

Published: December 19, 2023

Sources of Revenue
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See accompanying model document below.

This content conveys general information. Do not use it as a substitute for legal advice. Any attorney general opinions cited are available from the League’s Research 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:

Accepting Donations, LMC model resolution (doc)

See Table of Contents: Handbook for Minnesota Cities