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Local taxes

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Local taxes include taxes that apply to county or smaller divisions of government. These taxes can range from a local sales tax to property taxes and assessments.

A tax may be defined as a "pecuniary burden laid upon individuals or property to support the government […] a payment exacted by legislative authority."[1] A tax "is not a voluntary payment or donation, but an enforced contribution, exacted pursuant to legislative authority" and is "any contribution imposed by government […] whether under the name of toll, tribute, tallage, gabel, impost, duty, custom, excise, subsidy, aid, supply, or other name."[1]

Evaluating government websites

Government websites, be they county, city, or school district websites, should include:

  • Information about all taxes levied by the government whose website it is.
  • School District example: if property taxes fund a school district, we'd expect disclosure that the property tax of XXX percent goes to funding the local school district.
  • County / City example: List of local taxes, ability to pay taxes online.
  • Tax revenues states in the budget. This is common in school district budgets who often break their revenue down by local, state, and federal.

See also

References

  1. 1.0 1.1 Black's Law Dictionary, p. 1307 (5th ed. 1979).