Table 1. Revenue Categories.

Revenue Categories	Census Object	Description
General Revenue	T B C D A U	All revenue not arising from utilities, liquor stores, or social insurance
Taxes	T	All taxes other than those assessed for social insurance
Intergovernmental Revenue	B C D	Transfers to the government from others, including grants and shared taxes
From Federal	B	Intergovernmental revenue from federal sources
From State	C	Intergovernmental revenue from state sources
From Local	D	Intergovernmental revenue from local sources
Current Charges	A	Fees collected for providing services, other than utility service charges or liquor store charges
Miscellaneous General Rev	U	Other general revenue from a government’s own sources
Utility Revenue	A	Revenue from providing water, electric, gas, or transportation services
Liquor Store Revenue	A	Sales revenue from government run liquor stores
Social Insurance Trust Rev	X Y	Contributions and investment earnings (or losses) for all social insurance programs.
Retirement Plans	X	Contributions and investment earnings (or losses) for public employee retirement programs
Unemployment Revenue	Y	Contributions and investment earnings (or losses) for the unemployment compensation insurance system

This table shows the high-level organization of the different revenue variables in the database. It references the census object codes used to create these categories, and provides a short description of each. The indentation of the variables in the first column indicates how subcategories of data collapse into larger categories. More detailed descriptions of each category can be found in the Census’ 2006 classification manual (http://www.census.gov/govs/classification/) included with the database download.