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Funding for the services provided varies with the municipality in question. Funding can include tax revenue (property tax, income tax, municipal sales tax), fees (such as building permits), Grants from other Governments, fines such as speeding or parking violations, usage fees for optional services, or other sources such as profits from municipally owned or operated utilities.
Property taxes are generally administered separately by each jurisdiction imposing property tax, [12] though some jurisdictions may share a common property tax administration. Often the administration of the taxes is conducted from the taxing jurisdiction's administrative offices (e.g., town hall). The form and organization varies widely.
Ad valorem property taxes are collected by local government departments (examples are counties, cities, school districts, and special tax districts) on real property or personal property. Ad valorem property taxes are usually a main, if not the main, source of income for state and municipal governments.
Taxes on Secondary Residences and Unoccupied Dwellings In addition to ordinary property tax, other related taxes may be paid on secondary residences or unoccupied dwellings. The "taxe d'habitation sur les résidences secondaires" is a local tax payable by the owner, usufructuary, or long-term lessee of a (furnished) secondary residence.
A payment in lieu of taxes, abbreviated as PILT or PILOT, [1] [2] [3] is a payment made to compensate a government for some or all of the property tax revenue lost due to tax exempt ownership or use of real property.
Municipal president Term Political party Notes Ricardo Morlett Sutter [1]: 01-01-1963–31-12-1965 PRI: Martín Heredia Merckley 01-01-1966–31-12-1968
According to the Constitution [6] and the law, [7] the municipalities are administered by the municipality's Municipal Office (ayuntamiento), which is a legal entity in its own right consisting of two bodies: the alcadía (Mayor's Office), with the alcalde (), and the Municipal Council (concejo de regidores), with at least five members (regidores).
Most taxes—including income tax and sales tax—can have significant deadweight costs. The only way to avoid deadweight costs in an economy that is generally competitive is to refrain from taxes that change economic incentives. Such taxes include the land value tax, [60] where the tax is on a good in completely inelastic supply. By taxing the ...
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