{
  "checkedOn": "2026-10-27",
  "revenueSource": {
    "title": "Lincoln Institute of Land Policy, Fiscally Standardized Cities, 2023 update",
    "url": "https://www.lincolninst.edu/data/fiscally-standardized-cities/",
    "workbookUrl": "https://www.lincolninst.edu/app/uploads/2026/01/FiSC-Full-Dataset-2023-Update.xlsx",
    "workbookSha256": "3d43bb9cd7cfbd5cfbceb3fa91c3d27b130aef2a141de7971bfeb66024d2947e",
    "retrievedOn": "2026-10-27",
    "sheet": "Data",
    "methodologyUrl": "https://www.lincolninst.edu/publications/working-papers/methodology-used-create-fiscally-standardized-cities-database-0/",
    "classificationUrl": "https://www2.census.gov/govs/pubs/classification/tax-revenue-classification-manual.pdf",
    "glossaryUrl": "https://www.census.gov/programs-surveys/gov-finances/about/glossary.html"
  },
  "revenueMethods": {
    "scope": "Local governments serving each city: municipal government plus FiSC-allocated shares of counties, school districts and special districts. State and federal taxes are excluded; transfers from those governments are included in general revenue and shown separately.",
    "units": "Nominal 2023 US dollars per city resident. Estimated totals are dollars, rounded to the nearest dollar.",
    "conversion": "Nominal per capita = workbook value / workbook cpi. Estimated total = workbook value × city_population / cpi. All selected 2023 rows have cpi = 1.",
    "sourceUnitsNote": "The workbook About sheet says real $2022, but its CPI factor equals 1 in 2023 and 1.041165 in 2022. This extract follows the workbook's explicit conversion formula and reports nominal 2023 values rather than repeating the inconsistent base-year label.",
    "estimatedTotalWarning": "Totals are reconstructed from the source's rounded per-capita estimates. They are not audited dollar-exact receipts. Components can differ slightly from reported totals because the source rounds each field.",
    "governmentLayersNote": "Null means the workbook does not report that separate layer; services may be included in a consolidated or dependent government. It does not mean residents receive no services from that type of government.",
    "revenueScope": "Own-source general revenue = taxes + service charges + miscellaneous general revenue. It excludes utility-enterprise and liquor-store revenue. General revenue adds intergovernmental aid. General revenue is not the same as a city's General Fund.",
    "incidenceWarning": "Per-resident public revenue is not an average resident's tax bill. Collections include payments by businesses, visitors and nonresidents, and FiSC allocations are estimates.",
    "classificationWarning": "General sales/gross receipts includes broad business gross-receipts taxes as well as retail sales taxes. Income, license and other classifications follow Census/FiSC definitions; similarly named local taxes may be classified differently. Do not infer tax rates from these revenue amounts.",
    "selection": "Nine illustrative cities requested for a broad regional comparison, including Southern and central-US examples. This is not a statistically matched peer group. Service responsibilities, geography, tax bases, costs and visitor activity still differ after FiSC standardization.",
    "taxComponentKeys": [
      "property",
      "generalSalesGrossReceipts",
      "individualIncome",
      "corporateIncome",
      "selectiveSales",
      "licenses",
      "otherTaxes"
    ],
    "rawFieldMap": {
      "generalRevenue": "rev_general",
      "intergovernmentalRevenue": "intergovt_rev",
      "federalAid": "igr_federal",
      "stateAid": "igr_state",
      "ownSourceRevenue": "own_source_rev",
      "taxes": "taxes",
      "property": "tax_property",
      "generalSalesGrossReceipts": "tax_sales_general",
      "income": "tax_income",
      "individualIncome": "tax_income_indiv",
      "corporateIncome": "tax_income_corp",
      "selectiveSales": "tax_sales_selectiv",
      "licenses": "tax_licenses",
      "transferTaxes": "tax_transfer",
      "miscellaneousTaxes": "tax_misc",
      "serviceCharges": "charges",
      "miscellaneous": "misc_general_rev",
      "otherTaxes": "tax_transfer + tax_misc"
    }
  },
  "rates": [
    {
      "id": "portland",
      "name": "Portland",
      "state": "OR",
      "salesRate": 0,
      "salesDetail": "No general state or local retail sales tax. Specific taxes still apply to purchases such as fuel and lodging.",
      "incomeHeadline": "Oregon: 4.75–9.9%; local high-income taxes: up to 4%",
      "incomeDetail": "2026 marginal rates: Oregon tops out at 9.9%. Metro SHS adds 1% above $128,000 single / $205,000 joint. Within Multnomah County, Preschool for All adds 1.5% above $125,000 / $200,000, plus 1.5% above $250,000 / $400,000. These taxable-income thresholds and jurisdictions differ; the rates do not apply to every dollar. Portland’s Arts Tax is $50 for most filing statuses, $100 married jointly, with exemptions.",
      "propertyDetail": "The bill depends on the parcel's assessed value and overlapping districts. Measure 50 generally limits growth in maximum assessed value to 3%, with exceptions. Measure 5 limits eligible taxes against real market value. Neither is a universal 3% cap on the tax bill.",
      "businessDetail": "Portland taxes adjusted net business income at 2.6%; Multnomah County at 2%; Metro SHS at 1%, subject to separate thresholds and exemptions. These are profit-based taxes, not percentages of every business's sales. Other state and local business taxes also apply.",
      "sources": [
        {
          "label": "Oregon Department of Revenue · Sales tax in Oregon",
          "url": "https://www.oregon.gov/dor/programs/businesses/Pages/Sales-Tax.aspx"
        },
        {
          "label": "Oregon Department of Revenue · 2026 withholding formulas, pp. 7–8",
          "url": "https://www.oregon.gov/dor/forms/FormsPubs/withholding-tax-formulas_206-436_2026.pdf"
        },
        {
          "label": "Portland Revenue · SHS and Preschool for All rates and thresholds",
          "url": "https://www.portland.gov/revenue/personal-tax"
        },
        {
          "label": "Portland City Code · Arts Tax, sections 6.10.030 and 6.10.110",
          "url": "https://www.portland.gov/code/6/10"
        },
        {
          "label": "Oregon Department of Revenue · Property assessment and taxation",
          "url": "https://www.oregon.gov/dor/programs/property/pages/personal-property.aspx"
        },
        {
          "label": "Multnomah County · How property taxes are calculated",
          "url": "https://multco.us/info/how-your-property-taxes-are-calculated"
        },
        {
          "label": "Portland Revenue · Business taxes, rates and exemptions",
          "url": "https://www.portland.gov/revenue/business-tax"
        }
      ]
    },
    {
      "id": "seattle",
      "name": "Seattle",
      "state": "WA",
      "salesRate": 10.55,
      "salesDetail": "6.5% state plus 4.05% local and regional, effective October–December 2026. This is the general rate on taxable retail purchases; exemptions and special taxes differ.",
      "incomeHeadline": "0% state wage tax in 2026",
      "incomeDetail": "Washington has no individual wage income tax in 2026, but separately taxes certain long-term capital gains at 7% and 9.9%. An enacted 9.9% personal income tax begins in 2028, with a $1 million deduction per individual or married couple; it is not part of the 2026 comparison.",
      "propertyDetail": "Regular taxing-district levy growth is generally limited to 1% annually, with additions such as new construction and voter-approved increases. The limit applies to a district's revenue, not to the growth of each home's tax bill.",
      "sources": [
        {
          "label": "Washington DOR · Seattle sales tax, Q4 2026",
          "url": "https://dor.wa.gov/taxes-rates/sales-use-tax-rates/local-sales-use-tax/local-sales-use-tax-rate-table?field_county_target_id=All&field_location_code_value=&field_location_name_value=Seattle&field_rate_updated_this_quarter_value=All&items_per_page=100&order=field_location_name&sort=desc"
        },
        {
          "label": "Washington DOR · Current income tax and 2028 start date",
          "url": "https://dor.wa.gov/taxes-rates/income-tax/frequently-asked-questions-about-income-tax"
        },
        {
          "label": "Washington DOR · 2026 legislation and $1 million deduction",
          "url": "https://dor.wa.gov/sites/default/files/2026-04/2026_Legislative_Report.pdf"
        },
        {
          "label": "Washington DOR · Capital gains tax tiers",
          "url": "https://dor.wa.gov/forms-publications/publications-subject/special-notices/new-tiered-rates-washingtons-capital-gains-tax"
        },
        {
          "label": "Washington DOR · How the 1% levy limit works",
          "url": "https://dor.wa.gov/forms-publications/publications-subject/tax-topics/property-tax-how-1-property-tax-levy-limit-works"
        }
      ]
    },
    {
      "id": "denver",
      "name": "Denver",
      "state": "CO",
      "salesRate": 9.15,
      "salesDetail": "2.9% state, 5.15% city and 1.1% regional taxes combine to 9.15%. Prepared food, vehicle rentals, aviation fuel and marijuana have special rules or rates.",
      "incomeHeadline": "4.4% state + $5.75/month local",
      "incomeDetail": "Colorado applies a flat 4.4% to state taxable income, based on federal taxable income with state adjustments and credits. Denver separately charges employees $5.75 for a month in which services within the city earn at least $500; this is a flat occupational tax, not a percentage of income.",
      "propertyDetail": "A statutory assessment percentage converts market value into the base to which local mill levies apply; residential school and other local-government assessments differ. An assessment percentage is not a property-tax rate, and the assessment year differs from the year the bill is paid.",
      "sources": [
        {
          "label": "Denver Treasury · General sales/use tax and special-rate exceptions",
          "url": "https://www.denvergov.org/files/assets/public/v/1/finance/documents/treasury/tax-guides/tax-update-2025/taxguidetopic90_reductionforpreviouslypaidsalesorusetaxes.pdf"
        },
        {
          "label": "Denver · Combined sales tax components",
          "url": "https://denvergov.org/Government/Agencies-Departments-Offices/Agencies-Departments-Offices-Directory/Motor-Vehicle/Register-a-Vehicle/Fees-Sales-Tax?lang_update=638767867336547917"
        },
        {
          "label": "Colorado Legislative Council · Individual income tax",
          "url": "https://content.leg.colorado.gov/agencies/legislative-council-staff/individual-income-tax%C2%A0"
        },
        {
          "label": "Denver Treasury · Occupational privilege tax, Topic 61",
          "url": "https://www.denvergov.org/files/assets/public/finance/documents/treasury/tax-guides/taxguidetopic61_occupationalprivilegetaxes.pdf"
        },
        {
          "label": "Boulder County Assessor · Colorado assessment rules for 2025 and 2026",
          "url": "https://bouldercounty.gov/property-and-land/assessor/assessment/tax-calculation/"
        }
      ]
    },
    {
      "id": "minneapolis",
      "name": "Minneapolis",
      "state": "MN",
      "salesRate": 9.025,
      "salesDetail": "6.875% state plus 2.15% city, county and regional taxes, including metro housing and transportation taxes. This October–December 2026 general rate excludes special restaurant, liquor, entertainment and lodging taxes.",
      "incomeHeadline": "5.35–9.85% state",
      "incomeDetail": "Minnesota's graduated rates apply to state taxable income, with 9.85% applying only above $203,150 for single filers or $337,930 for married joint filers in 2026. These are marginal rates, not the percentage of an entire household's earnings paid in tax.",
      "propertyDetail": "Taxable market value and the property's classification determine net tax capacity, to which local tax rates apply. Homestead rules, school referendums, credits and overlapping districts affect the bill, so a class percentage alone does not measure the tax burden.",
      "sources": [
        {
          "label": "Minnesota DOR · Q4 2026 sales tax guide, Minneapolis",
          "url": "https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf"
        },
        {
          "label": "Minnesota DOR · 2026 personal income tax brackets",
          "url": "https://www.revenue.state.mn.us/minnesota-income-tax-rates-and-brackets"
        },
        {
          "label": "Minnesota DOR · Property classification and tax capacity",
          "url": "https://www.revenue.state.mn.us/sites/default/files/2026-01/module-3-classification-property.pdf"
        },
        {
          "label": "Minnesota DOR · Property tax calculation workbook, payable 2026",
          "url": "https://www.revenue.state.mn.us/sites/default/files/2026-02/property-tax-calculation-workbook-payable-2026-new_1.pdf"
        }
      ]
    },
    {
      "id": "austin",
      "name": "Austin",
      "state": "TX",
      "salesRate": 8.25,
      "salesDetail": "6.25% state plus 1% City of Austin and 1% CapMetro transit tax. The combined 2% local portion reaches Texas's general local sales-tax limit; taxable items and exemptions still matter.",
      "incomeHeadline": "0% state personal income tax",
      "incomeDetail": "Texas does not levy a personal income tax, and its constitution prohibits the Legislature from imposing one. This does not eliminate property, sales or business taxes that fund state and local services.",
      "propertyDetail": "Local governments tax property using appraised values, exemptions and their own rates. A qualifying residence homestead's appraised value generally grows no more than 10% annually plus new improvements; this is not a 10% cap on its tax bill.",
      "sources": [
        {
          "label": "Texas Comptroller · Austin's combined sales tax example",
          "url": "https://comptroller.texas.gov/taxes/sales/faq/collection.php"
        },
        {
          "label": "City of Austin · FY2026–27 tax rates",
          "url": "https://www.austintexas.gov/budget-excellence/tax-rates"
        },
        {
          "label": "CapMetro · Voter-approved 1% transit sales tax",
          "url": "https://www.capmetro.org/centraltexas"
        },
        {
          "label": "Texas Comptroller · State and local sales tax limits",
          "url": "https://comptroller.texas.gov/taxes/sales/"
        },
        {
          "label": "Texas Constitution · Article VIII, section 24-a",
          "url": "https://tcss.legis.texas.gov/resources/CN/htm/CN.8.htm"
        },
        {
          "label": "Texas Comptroller · Property valuation and homestead limits",
          "url": "https://comptroller.texas.gov/taxes/property-tax/valuing-property.php"
        }
      ]
    },
    {
      "id": "san-francisco",
      "name": "San Francisco",
      "state": "CA",
      "salesRate": 8.625,
      "salesDetail": "The combined state and local general sales/use tax rate is 8.625% as of October 1, 2026. This is the rate on taxable retail purchases, not the share of a household's income paid in tax or the share retained by city government.",
      "incomeHeadline": "1–12.3% state + 1% above $1m",
      "incomeDetail": "California's 2026 top base bracket is 12.3% above $768,213 single or $1,536,426 married joint, with a separate 1% Behavioral Health Services Tax on taxable income above $1 million. The resulting maximum marginal rate is 13.3%; San Francisco business gross-receipts taxes are separate from personal income tax.",
      "propertyDetail": "Proposition 13 generally limits the base property-tax rate to 1% of assessed value, plus voter-approved debt. Base-year assessed value generally grows by no more than 2% annually, with reassessment and other exceptions including ownership changes and new construction.",
      "sources": [
        {
          "label": "California CDTFA · City and county sales tax rates, October 2026",
          "url": "https://cdtfa.ca.gov/taxes-and-fees/rates.aspx"
        },
        {
          "label": "California FTB · October 2026 tax news and 2026 rate schedules",
          "url": "https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"
        },
        {
          "label": "California FTB · Form 540, line 62 Behavioral Health Services Tax",
          "url": "https://www.ftb.ca.gov/forms/2025/2025-540-booklet.html"
        },
        {
          "label": "IRS · California municipal income and gross-receipts tax distinction",
          "url": "https://www.irs.gov/pub/irs-wd/0634001.pdf"
        },
        {
          "label": "California Board of Equalization · Property tax overview",
          "url": "https://www.boe.ca.gov/proptaxes/pdf/pub29.pdf"
        }
      ]
    },
    {
      "id": "nashville",
      "name": "Nashville",
      "state": "TN",
      "salesRate": 9.75,
      "salesDetail": "7% state plus 2.75% local in Davidson County, including a 0.5% transit surcharge effective February 1, 2025. Groceries have a lower state rate, and single-article and other special rules can change the amount charged.",
      "incomeHeadline": "0% state wage tax",
      "incomeDetail": "Tennessee does not tax wages, and its constitution restricts state and local taxes on earned personal income and payroll. The former Hall tax on certain interest and dividends was fully repealed beginning in 2021.",
      "propertyDetail": "Residential property is assessed at 25% of fair market value, then taxed at the applicable local rates. A certified-rate process after reappraisal makes revenue increases a separate decision; 25% is an assessment ratio, not the tax rate.",
      "sources": [
        {
          "label": "Tennessee DOR · Davidson County transit sales-tax increase",
          "url": "https://www.tn.gov/revenue/news/2024/12/3/important-notice--change-of-local-tax-rate--davidson-county.html"
        },
        {
          "label": "Tennessee DOR · Current local sales-tax rates",
          "url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html"
        },
        {
          "label": "Tennessee DOR · General, food and single-article sales-tax rates",
          "url": "https://revenue.support.tn.gov/hc/en-us/articles/360058139672-SUT-13-Sales-and-Use-Tax-Rates-Overview"
        },
        {
          "label": "Tennessee Constitution · Article II, section 28",
          "url": "https://publications.tnsosfiles.com/pub/2023%20TN%20Constitution.pdf"
        },
        {
          "label": "Tennessee DOR · Hall income tax repeal",
          "url": "https://www.tn.gov/revenue/taxes/hall-income-tax.html"
        },
        {
          "label": "Tennessee Comptroller · Assessment ratios and certified tax rate",
          "url": "https://www.comptroller.tn.gov/boards/state-board-of-equalization/sboe-resources/certified-tax-rate.html"
        }
      ]
    },
    {
      "id": "oklahoma-city",
      "name": "Oklahoma City",
      "state": "OK",
      "salesRate": 8.625,
      "salesDetail": "Most of the city pays 4.5% state plus 4.125% city; county additions raise the combined rate in some areas. Of the city's 4.125 percentage points, 2.25 support the General Fund, 0.75 public safety, 0.125 the zoo and 1 MAPS 4 capital projects.",
      "incomeHeadline": "0–4.5% state",
      "incomeDetail": "Oklahoma's 2026 brackets are 0%, 2.5%, 3.5% and 4.5% of state taxable income. The top rate applies only above $7,200 single or $14,400 married joint, with deductions and exemptions affecting how much income is taxable.",
      "propertyDetail": "Oklahoma City cannot use a municipal property tax for day-to-day operations; its property taxes finance voter-approved general-obligation capital bonds. State valuation limits generally cap annual growth in taxable fair cash value at 3% for homestead and agricultural property and 5% for other real property, with exceptions.",
      "sources": [
        {
          "label": "City of Oklahoma City · Sales-tax allocation and property-tax restrictions",
          "url": "https://www.okc.gov/Government/Budget-and-Finance/Taxes"
        },
        {
          "label": "Oklahoma Tax Commission · 2025 legislation, 2026 income-tax brackets",
          "url": "https://digitalprairie.ok.gov/digital/api/collection/stgovpub/id/722248/download"
        },
        {
          "label": "Wagoner County Assessor · Oklahoma's 3% and 5% valuation limits",
          "url": "https://www.wagonercounty.ok.gov/179/What-is-the-3-5-Limitation-cap"
        }
      ]
    },
    {
      "id": "louisville",
      "name": "Louisville",
      "state": "KY",
      "salesRate": 6,
      "salesDetail": "Kentucky charges 6% on taxable retail goods, digital property and specified services. There are no local sales or use taxes in Kentucky.",
      "incomeHeadline": "3.5% state + 2.2% local for resident workers",
      "incomeDetail": "Kentucky's 2026 rate is 3.5% of state taxable income; Louisville's occupational tax is 2.2% of wages earned within Jefferson County by resident workers, or 1.45% for nonresident workers. The resident local rate includes 1.25% for Metro, 0.2% for transit and 0.75% for school boards, and uses a different base from the state tax.",
      "propertyDetail": "Kentucky generally assesses real property at estimated fair cash value, with exemptions and special treatment for some property. Revenue-based rate rules and petition procedures constrain local increases; they do not provide a uniform cap on each household's bill.",
      "sources": [
        {
          "label": "Kentucky DOR · 6% sales tax and no local sales/use tax",
          "url": "https://revenue.ky.gov/Business/Sales-Use-Tax/Pages/default.aspx"
        },
        {
          "label": "Kentucky DOR · 2026 income-tax withholding formula",
          "url": "https://revenue.ky.gov/Software-Developer/Software%20Development%20Documents/2026%20Withholding%20Tax%20Tables%20-%20Computer%20Formula%2042A003%20%28TCF%29%2810-2025%29%282026%29.pdf"
        },
        {
          "label": "Louisville Metro · Wage-tax rates, bases and allocations",
          "url": "https://louisvilleky.gov/sites/default/files/migration/missing-files/form_w-1kjc/w1-kjcinstruction.pdf"
        },
        {
          "label": "Louisville Metro · Current occupational-tax forms and rates",
          "url": "https://louisvilleky.gov/government/revenue-commission/forms-and-publications"
        },
        {
          "label": "Kentucky DOR · Property assessment at fair cash value",
          "url": "https://revenue.ky.gov/Property/Residential-Farm-Commercial-Property/Pages/default.aspx"
        },
        {
          "label": "Kentucky DOR · Property-tax rate constraints",
          "url": "https://revenue.ky.gov/Property/Pages/PropertyTaxRates.aspx"
        }
      ]
    }
  ],
  "taxLevers": [
    {
      "id": "property",
      "label": "Property",
      "taxBase": "Taxable real estate and certain business property",
      "fund": "Local general funds, school districts and voter-approved levies or bonds",
      "services": [
        "Schools",
        "Police and fire",
        "Parks and libraries",
        "Capital projects"
      ],
      "portland": "One bill funds many governments. School operating revenue combines local property taxes with state support through an equalization formula.",
      "tradeoff": "More property revenue is subject to assessment rules, rate limits and voter approval. A property's market value alone cannot tell you its Oregon tax bill.",
      "sources": [
        {
          "label": "Oregon Department of Revenue · Property assessment and taxation",
          "url": "https://www.oregon.gov/dor/programs/property/pages/personal-property.aspx"
        },
        {
          "label": "Multnomah County · How property taxes are calculated",
          "url": "https://multco.us/info/how-your-property-taxes-are-calculated"
        },
        {
          "label": "Oregon Legislature · ORS 327.008–327.013, school funding",
          "url": "https://www.oregonlegislature.gov/bills_laws/ors/ors327.html"
        }
      ]
    },
    {
      "id": "income",
      "label": "Personal income",
      "taxBase": "Taxable household income, with brackets, deductions and exemptions",
      "fund": "State general funds; some local taxes fund dedicated programs",
      "services": [
        "Education",
        "Health and human services",
        "Housing support",
        "Preschool"
      ],
      "portland": "Oregon income taxes support the state budget. Metro SHS and Multnomah Preschool for All support their named programs; Portland administers them but does not receive them as unrestricted city revenue.",
      "tradeoff": "Thresholds can concentrate a tax on higher incomes. Removing a dedicated income tax creates a gap in that program unless another source replaces it or spending changes.",
      "sources": [
        {
          "label": "Oregon Blue Book · State and local revenue sources",
          "url": "https://sos.oregon.gov/blue-book/explore/pages/economy-revenue.aspx"
        },
        {
          "label": "Portland Revenue · SHS and Preschool for All rates and thresholds",
          "url": "https://www.portland.gov/revenue/personal-tax"
        },
        {
          "label": "Oregon Legislature · ORS 327.008–327.013, school funding",
          "url": "https://www.oregonlegislature.gov/bills_laws/ors/ors327.html"
        },
        {
          "label": "Oregon Legislative Fiscal Office · OHA budget review: General Fund and federal match",
          "url": "https://olis.oregonlegislature.gov/liz/2025R1/Downloads/CommitteeMeetingDocument/290024"
        }
      ]
    },
    {
      "id": "sales",
      "label": "General sales",
      "taxBase": "Purchases of taxable goods and services",
      "fund": "State and local general funds, sometimes dedicated programs",
      "services": [
        "Public safety",
        "Education",
        "Infrastructure",
        "Other general services"
      ],
      "portland": "Oregon and Portland do not levy a general retail sales tax. This is different from a statewide ban on every local sales tax: Ashland taxes prepared food and nonalcoholic drinks at 5%.",
      "tradeoff": "Visitors contribute as well as residents. Sales taxes tend to take a larger share of lower incomes; exemptions and credits affect that distribution. Removing the tax leaves a funding gap if other revenue and spending stay fixed.",
      "sources": [
        {
          "label": "Oregon Department of Revenue · Sales tax in Oregon",
          "url": "https://www.oregon.gov/dor/programs/businesses/Pages/Sales-Tax.aspx"
        },
        {
          "label": "League of Oregon Cities · Revenue Tools Guidebook, pp. 29–32",
          "url": "https://www.orcities.org/application/files/2917/3653/0898/Oregon_Local_Revenue_Tools_Guidebook.pdf"
        },
        {
          "label": "City of Ashland · Food and beverage tax",
          "url": "https://ashlandoregon.gov/YourTaxesAtWork"
        }
      ]
    },
    {
      "id": "business",
      "label": "Business taxes",
      "taxBase": "Depending on the jurisdiction: profits, gross receipts or payroll",
      "fund": "General funds and dedicated regional programs",
      "services": [
        "Police and fire",
        "County services",
        "Housing support",
        "Transit"
      ],
      "portland": "City and County business-income taxes support their general funds; Metro's business tax supports housing services. TriMet also receives employer payroll and self-employment taxes.",
      "tradeoff": "A tax on profit and a tax on total sales have different bases. Comparing their headline percentages does not establish which business pays more.",
      "sources": [
        {
          "label": "Portland Revenue · Business taxes, rates and exemptions",
          "url": "https://www.portland.gov/revenue/business-tax"
        },
        {
          "label": "TriMet · FY2026 adopted budget, revenue discussion",
          "url": "https://trimet.org/budget/pdf/2026-adopted-budget.pdf"
        }
      ]
    },
    {
      "id": "excise",
      "label": "Specific purchases",
      "taxBase": "Selected goods or activities, such as fuel, lodging or prepared food",
      "fund": "Often restricted funds; the rules differ by tax",
      "services": [
        "Roads",
        "Tourism",
        "Parks",
        "Other designated programs"
      ],
      "portland": "Oregon dedicates motor-fuel taxes and certain vehicle taxes and fees to highway purposes. They cannot simply replace unrestricted money for every city service.",
      "tradeoff": "A narrow tax links revenue to a particular activity and can reach visitors. Its yield depends on that activity, and legal restrictions may limit how the money can be moved.",
      "sources": [
        {
          "label": "ODOT · Constitutional dedication of highway funds",
          "url": "https://www.oregon.gov/odot/About/FundingLibrary/Oregon%27s%20Constitutional%20Framework.pdf"
        },
        {
          "label": "City of Ashland · Food and beverage tax",
          "url": "https://ashlandoregon.gov/YourTaxesAtWork"
        }
      ]
    },
    {
      "id": "fees",
      "label": "Fees and charges",
      "taxBase": "Using a service, applying for a permit or operating a utility",
      "fund": "Frequently the service that generates the charge",
      "services": [
        "Water and sewer",
        "Permitting",
        "Transit fares",
        "Recreation"
      ],
      "portland": "Water and sewer charges support utility services. Portland also collects service fees and receives grants and transfers with different spending restrictions.",
      "tradeoff": "Replacing a tax with a fee shifts who pays; it does not make the service free. A fee also needs a legally appropriate purpose and collection structure.",
      "sources": [
        {
          "label": "Portland City Budget Office · Introduction to the budget",
          "url": "https://www.portland.gov/budget/intro"
        },
        {
          "label": "League of Oregon Cities · Revenue Tools Guidebook, pp. 29–32",
          "url": "https://www.orcities.org/application/files/2917/3653/0898/Oregon_Local_Revenue_Tools_Guidebook.pdf"
        }
      ]
    }
  ],
  "oregonRules": [
    {
      "id": "measure-5",
      "title": "Measure 5 limits taxes against market value",
      "body": "Eligible education taxes are limited to $5 per $1,000 of real market value; general-government taxes to $10. Taxes above those limits are compressed, starting with local options. Voter-approved capital-construction bond levies are excluded.",
      "sources": [
        {
          "label": "Multnomah County · How property taxes are calculated",
          "url": "https://multco.us/info/how-your-property-taxes-are-calculated"
        },
        {
          "label": "Oregon Department of Revenue · Property assessment and taxation",
          "url": "https://www.oregon.gov/dor/programs/property/pages/personal-property.aspx"
        }
      ]
    },
    {
      "id": "measure-50",
      "title": "Measure 50 limits assessed-value growth",
      "body": "Maximum assessed value normally grows no more than 3% a year, with exceptions such as new construction or property changes. Taxable assessed value is the lower of maximum assessed value and real market value. The tax bill itself can rise by more than 3%.",
      "sources": [
        {
          "label": "Oregon Department of Revenue · Property assessment and taxation",
          "url": "https://www.oregon.gov/dor/programs/property/pages/personal-property.aspx"
        },
        {
          "label": "Multnomah County · How property taxes are calculated",
          "url": "https://multco.us/info/how-your-property-taxes-are-calculated"
        }
      ]
    },
    {
      "id": "sales-option",
      "title": "No general sales tax is a policy choice, not a blanket ban",
      "body": "Oregon has no general retail sales tax. The League of Oregon Cities identifies a local general sales tax as an available revenue tool, with political and administrative barriers. Oregon cities already use targeted taxes, including Ashland's prepared-food tax.",
      "sources": [
        {
          "label": "Oregon Department of Revenue · Sales tax in Oregon",
          "url": "https://www.oregon.gov/dor/programs/businesses/Pages/Sales-Tax.aspx"
        },
        {
          "label": "League of Oregon Cities · Revenue Tools Guidebook, pp. 29–32",
          "url": "https://www.orcities.org/application/files/2917/3653/0898/Oregon_Local_Revenue_Tools_Guidebook.pdf"
        },
        {
          "label": "City of Ashland · Food and beverage tax",
          "url": "https://ashlandoregon.gov/YourTaxesAtWork"
        }
      ]
    },
    {
      "id": "earmarks",
      "title": "Revenue sources are not all interchangeable",
      "body": "A city's general fund can support many services. Dedicated taxes, utility charges and some grants have narrower uses. A replacement must reach the government and program losing money, and must be legally available for that purpose.",
      "sources": [
        {
          "label": "Portland City Budget Office · Introduction to the budget",
          "url": "https://www.portland.gov/budget/intro"
        },
        {
          "label": "Portland Revenue · SHS and Preschool for All rates and thresholds",
          "url": "https://www.portland.gov/revenue/personal-tax"
        },
        {
          "label": "ODOT · Constitutional dedication of highway funds",
          "url": "https://www.oregon.gov/odot/About/FundingLibrary/Oregon%27s%20Constitutional%20Framework.pdf"
        }
      ]
    }
  ],
  "budgetCases": [
    {
      "id": "oklahoma-city",
      "city": "Oklahoma City",
      "period": "FY 2026–27 adopted",
      "scope": "City General Fund · operating portion",
      "revenue": 638945486,
      "salesAndUse": 450603439,
      "source": "https://www.okc.gov/files/assets/city/v/1/finance/documents/budget/fy27/b-financial-summaries.pdf#page=4",
      "sourceLabel": "OKC FY27 financial summaries, B-3–B-5",
      "additionalSources": [
        {
          "label": "OKC FY27 General Fund operating total, D-22",
          "url": "https://www.okc.gov/files/assets/city/v/1/finance/documents/budget/fy27/d-fund-summary.pdf#page=22"
        },
        {
          "label": "OKC tax powers & allocations",
          "url": "https://www.okc.gov/Government/Budget-and-Finance/Taxes"
        }
      ],
      "detail": "Includes General Fund sales and use taxes. Excludes the separate public-safety, zoo and MAPS sales-tax allocations; abolishing those too would create additional losses.",
      "services": "This operating fund supports police, fire, parks and other city departments. Dedicated public-safety sales taxes sit outside this example.",
      "constraint": "Oklahoma cities cannot use property taxes for day-to-day operations under current law. The City’s property-tax levy pays capital-bond debt. A property-tax replacement here would require a change in authority."
    },
    {
      "id": "denver",
      "city": "Denver",
      "period": "2026 final budget",
      "scope": "City & County General Fund",
      "revenue": 1664328521,
      "salesAndUse": 928381832,
      "source": "https://www.denvergov.org/files/assets/public/v/4/finance/documents/budget/2026/final-2026-budget-book.pdf",
      "sourceLabel": "Denver 2026 final budget, printed pp. 74, 77–78",
      "detail": "The published sales-and-use line combines both taxes and related collections, including selected special sales taxes. It is broader than the general retail sales tax alone. Separately dedicated sales-tax funds are outside this example.",
      "services": "The General Fund supports police, fire, parks, libraries and other city and county operations. This is the loss to that fund, not the entire Denver-area public sector.",
      "constraint": "Changes in tax rates and revenue limits can require voter approval under Colorado’s TABOR rules. This model does not establish legal authority for a replacement."
    },
    {
      "id": "seattle",
      "city": "Seattle",
      "period": "2026 adopted budget",
      "scope": "City General Fund",
      "revenue": 2019184000,
      "salesAndUse": 401853000,
      "source": "https://www.seattle.gov/documents/Departments/FinanceDepartment/26adoptedbudget/GFRevenueOverview.pdf#page=5",
      "sourceLabel": "Seattle 2026 adopted budget, General Fund revenue overview, pp. 41–42",
      "detail": "Includes the combined sales-and-use line and its criminal-justice allocation. Business & occupation taxes, payroll-tax transfers and other governments’ sales-tax shares are retained.",
      "services": "Seattle’s general operating fund supports public safety and other municipal services. Its criminal-justice sales-tax component has a dedicated purpose.",
      "constraint": "Property-tax limits, earmarks and state law restrict substitution. Seattle’s business gross-receipts tax is retained in this experiment; it is not a personal income tax."
    }
  ],
  "formula": {
    "loss": "round(salesAndUse * removalPercentage / 100)",
    "replacement": "round(loss * replacementPercentage / 100)",
    "spendingReduction": "loss - replacement",
    "units": "Annual nominal US dollars in each budget's named fiscal period.",
    "assumptions": "Static incremental accounting; all other receipts, spending plans and reserve assumptions held fixed. No behavioral, economic, rate-to-revenue or household-incidence forecast. Revenue replacement is a funding target, not a claim of legal authority."
  }
}