U.S. Department of Commerce

Federal, State, and Local Governments
Government Finance and Employment Classification Manual
Description of Tax Categories

Compulsory contributions exacted by a government for public purposes, other than from special assessments for capital improvements and from employee and employer contributions or "taxes" for retirement and social insurance systems.

Comprises amounts received (including interest and penalties) from taxes (1) imposed by a government and collected by that government or (2) collected on its behalf by another government serving as its agent.

Excludes protested amounts and discounts; special assessments for property improvements (use code U01); compulsory contributions to social insurance systems even if labeled a tax--e.g., Federal Social Security tax, unemployment insurance and workers' compensation payroll taxes, etc. (report at appropriate Insurance Trust Revenue code); taxes collected by a government as an agent for another government which actually imposed the tax (agency transaction) except amounts retained as a fee or shared tax.

Refunds of taxes paid are deducted from gross tax receipts even if they were reported as tax revenue in a prior fiscal year.

See Section 7.21 for more detailed background information on tax revenue.

CATEGORY: Property Taxes

Taxes imposed on ownership of property and measured by its value.

Code: T01 ITEM: Property Taxes
Includes: General property taxes, relating to property as a whole, taxed at a single rate or at classified rates according to the class of property. Property refers to real property (e.g., land and structures) as well as personal property; personal property can be either tangible (e.g., automobiles and boats) or intangible (e.g., bank accounts and stocks and bonds).
Special property taxes, levied on selected types of property (e.g., oil and gas properties, house trailers, motor vehicles, and intangibles) and subject to rates not directly related to general property tax rates.
Taxes based on income produced by property as a measure of its value on the assessment date.
Penalties and interest on delinquent property taxes; proceeds of tax sales and tax redemptions, up to the amount of taxes due plus penalties and interest (report any excess receipts as follows: report amounts retained by the taxing government at Miscellaneous General Revenue, NEC, code U99, and exclude any amounts held for or returned to original property owner(s)).
For governments collecting taxes as agents for another, includes any commissions, fees, or other items representing collection expenses retained from tax proceeds.
Excludes: Discounts to taxpayers for prompt payment of their tax bill.
Taxes or other charges on property measured by any basis other than its value, such as area, front frontage, and benefits from public improvements, or other "special assessments" (use code U01) as well as such measures as corporate stock, bank deposits, or "per head" taxes (see description under License Taxes).
Taxes measured by taxpayer's income from intangible property (report at Individual Income Taxes, code T40).
Taxes paid in protest and held by government in a suspense fund (report as property tax revenue if dispute is settled in government's favor; do not report as tax revenue any amounts returned to taxpayer). See Section 6.71.
Taxes from utility owned by the taxing government (nonrevenues).
Payments-in-lieu-of-taxes (if paid by another government, report at Intergovernmental Revenue; if paid by a private organization, use code U99; and if paid by another agency or utility of the same government, exclude entirely from revenue).

CATEGORY: Sales and Gross Receipts Taxes

Taxes on goods and services, measured on the basis of the volume or value of their transfer, upon gross receipts or gross income therefrom, or as an amount per unit sold (gallon, package, etc.); and related taxes based upon use, storage, production, importation, or consumption of goods and services. Includes licenses levied at more than minor rates.

Excludes dealer discounts or "commissions" allowed to merchants for collecting taxes; taxes on the severance of natural resources, measured by value or quantity severed (report at Severance Taxes, code T53), except when imposed as a part of and at the same rate as general sales or gross receipts taxes.

Code: T08 ITEM: Federal Customs Duties
Includes: Taxes levied on the importation or exportation of goods and services.
Code: T09 ITEM: General Sales and Gross Receipts Taxes
Includes: Taxes applicable with only specified exceptions (e.g., food and prescribed medicines) to sales of all types of goods and services or to all gross receipts, whether at a single rate or at classified rates; and sales use taxes.
Excludes: Taxes imposed distinctively on sales of or gross receipts from selected commodities, services, or businesses (report at Selective Sales and Gross Receipts Taxes, codes T10-T19).

SUB-CATEGORY: Selective Sales and Gross Receipts Taxes

Taxes imposed on the sale of particular commodities or services or on gross receipts of particular businesses separately and apart from General Sales or Gross Receipts Taxes;and licenses measured by sales or gross receipts and producing more than minor amounts of revenue.

Excludes license fees for commodity inspections at a rate per unit of commodity inspected that produces only minor revenue (report at License Taxes, codes T20-T29).

Code: T10 ITEM: Alcoholic Beverages
Includes: Taxes on sale of alcoholic beverages, whether collected through government-operated liquor stores or through private outlets.
Code: T11 ITEM: Amusements
Includes: Taxes on admission tickets or admission charges and on gross receipts of all or specified types of amusement businesses.
Code: T12 ITEM: Insurance Premiums
Includes: Taxes imposed distinctively on insurance companies and measured by gross premiums or adjusted gross premiums.
Code: T13 ITEM: Motor Fuels
Includes: Taxes on gasoline, diesel oil, aviation fuel, "gasohol", and any other fuels used in motor vehicles or aircraft.
Excludes: Taxes on sale of fuels other than motor fuels--e.g., for heating, lighting, cooking, etc. (report at Other Selective Sales Taxes, code T19); and refunds of fuel taxes (deduct from gross tax proceeds).
Code: T14 ITEM: Pari-mutuels
Includes: Taxes measured by amounts wagered or bet on horse-racing, dog racing, jai-lai, etc., including "breakage" collected by the government.
Excludes: Race track licenses not based on amounts wagered (report at Amusement License Taxes, code T21); sales taxes on race track admissions (use code T11).
Code: T15 ITEM: Public Utilities
Includes: Taxes imposed distinctively on public utilities, both privately- and publicly-owned, such as public passenger and freight transportation companies, telephone, telegraph, and light and power, and others; and measured by gross receipts, gross earnings, or units of service sold, either as a direct tax on consumers or as a percentage of gross receipts of utility.
Excludes: Payments-in-lieu-of-taxes from utilities operated by other governments (report at Intergovernmental Revenue); any tax or payment-in-lieu-of-taxes imposed on a government's own utility gross receipts (interfund transfer); taxes levied on such companies on any other basis (report at appropriate tax related to the type of measurement concerned).
Notes: Report here taxes imposed by a government on its own utility if they are billed directly to consumers on a percentage or flat rate base and are clearly visible to the consumer as a tax separate from the utility charges. Do not include taxes on the gross receipts of its own utilities.
Code: T16 ITEM: Tobacco Products
Includes: Taxes on tobacco products and synthetic cigars and cigarettes, including related products like cigarette tubes and paper.
Code: T19 ITEM: Other Selective Sales and Gross Receipts Taxes
Includes: Taxes on specific commodities, businesses, or services not reported separately above (e.g., on contractors, lodging, lubricating oil, fuels other than motor fuel, motor vehicles, meals, soft drinks, margarine, etc.).

CATEGORY: License Taxes

Taxes exacted (either for revenue raising or for regulation) as a condition to the exercise of a business or nonbusiness privilege. Can be levied at a flat rate or by such bases as capital stock or surplus, number of business units, or capacity. Generally, includes taxes on property levied on some basis other than assessed value (e.g., on corporate stock or bank deposits). Also includes "fees" related to licensing activities as well as license taxes producing substantial revenues.

Excludes taxes measured directly by transactions, by gross or net income and receipts, or by value of property, except those with only minor rates (report at appropriate tax code related to the type of measurement concerned).

Code: T20 ITEM: Alcoholic Beverages
Includes: Licenses for manufacturing, importing, wholesaling, and retailing of alcoholic beverages.
Excludes: Taxes based on volume or value of transactions (report at Alcoholic Beverage Sales Taxes, code T10) or on assessed value of property (report at Property Taxes, code T01); and Federal customs duties on alcoholic beverage imports (use code T08).
Code: T21 ITEM: Amusements
Includes: Licenses on amusement businesses generally and on specific types of amusement enterprises or devices (e.g., race tracks, movie theaters, athletic events, pinball and video game machines, etc.).
Excludes: "Licenses" based on value or number of admissions (report at Amusements Sales Taxes, code T11), on amount of wagers (report at Pari-mutuels Sales Taxes, code T14), or on gross or net income and receipts (use code T11).
Code: T22 ITEM: Corporations in General
Includes: Franchise license taxes; organization, filing and entrance fees; taxes on property measured by amount of corporate stock, debt, or other basis besides assessed value of property; and other licenses applicable with few, specified exceptions to all corporations.
Excludes: Taxes on corporations based on value of property (use code T01), on net income (report at Corporation Net Income Taxes, code T41), or on gross receipts from sales, other than at minor rates (use code T09); and taxes distinctively imposed on particular kinds of businesses, such as public utilities, insurance companies, etc. (report at appropriate Selective Sales Tax, codes T10-T19).
Code: T23 ITEM: Hunting and Fishing
Includes: Licenses for commercial and noncommercial hunting and fishing; and shipping permits.
Code: T24 ITEM: Motor Vehicles
Includes: Licenses imposed on owners or operators of motor vehicles for the right to use public highways, such as fees for title registration, license plates, vehicle inspection, vehicle mileage and weight taxes on motor carriers, highway use taxes, and off-highway fees.
Excludes: Personal property taxes on motor vehicles (use code T01); sales or gross receipts taxes on the sale of motor vehicles (use code T09); taxes on motor carriers based on assessed value of property (use code T01), gross receipts (use code T09), net income (use code T41); and other taxes on the business of motor transport (use code T28).
Code: T25 ITEM: Motor Vehicle Operators
Includes: Licenses for the privilege of driving motor vehicles, both commercial and private.
Code: T27 ITEM: Public Utilities
Includes: Licenses distinctively imposed on public utilities, whether privately- or publicly-owned, such as passenger and freight transportation companies; telephone, telegraph, and light and power companies; and others.
Excludes: Taxes measured by gross or net income, units of service sold, value of property (report previous items at appropriate tax code related to the type of measurement concerned); and payments-in-lieu-of-taxes received from other government-owned utilities (report at Intergovernmental Revenue).
Code: T28 ITEM: Occupation and Businesses, NEC
Includes: Licenses (including examination and inspection fees) required of persons engaged in particular professions, trades, or occupations; taxes on insurance companies based on value of their policies; such taxes on businesses not elsewhere classified; and charges or fees relating to the inspection and marketing of commodities (e.g., seed, feed, fertilizer, gasoline, oil, citrus fruit, etc.).
Code: T29 ITEM: Other License Taxes
Includes: Licenses not listed separately above (e.g., animal licenses including "per head" levies on livestock, health permits, marriage licenses, building and equipment permits, individual permits to purchase liquor, registration fees on aircraft and pleasure boats, and other nonbusiness privileges).

CATEGORY: Income Taxes

Taxes levied on the gross income of individuals or on the net income of corporations and businesses (i.e., after allowable deductions).

Deduct refunds of taxes from gross collections even if they were recorded as tax revenue in a previous fiscal year.

Code: T40 ITEM: Individual Income Taxes
Includes: Taxes on individuals measured by net income and taxes on special types of income (e.g., interest, dividends, income from intangible property, etc.).
Excludes: Taxes using income from intangible property as a measure of its value as of assessment date (report at Property Taxes, code T01); income taxes on unincorporated businesses (report at Corporation Net Income, code T41); payroll taxes to finance insurance trusts programs, such as Social Security taxes (report at appropriate Insurance Trust Revenue code); and city gross earnings taxes (report at Taxes, NEC, code T99).
Notes: Includes combined individual and corporation income taxes where proceeds cannot be separated.
Code: T41 ITEM: Corporation Net Income Taxes
Includes: Taxes on corporations and unincorporated businesses (when taxed separately from individual income), measured by net income, whether on corporations in general or on specific kinds of corporations, such as financial institutions.
Excludes: Income taxes on gross income or receipts of corporations (report at Sales and Gross Receipts Taxes, codes T09-T19); and combined corporation and individual income taxes not separable by type (use code T40).
Notes: Although such taxes may be called "license" or "franchise" taxes, they are classified here if measured by net income.

CATEGORY: Other Taxes

Code: T50 ITEM: Death and Gift Taxes
Includes: Taxes imposed on the transfer of property at death, in contemplation of death, or as a gift (e.g., inheritance and estate taxes).
Code: T51 ITEM: Documentary and Stock Transfer Taxes
Includes: Taxes on the recording, registration, and transfer of documents, such as mortgages, deeds, and securities.
Excludes: Taxes on recording or transfer of motor vehicle titles (report at Motor Vehicle Licenses, code T24).
Code: T53 ITEM: Severance Taxes
Includes: Taxes imposed distinctively on removal (severance) of natural resources (e.g., oil, gas, coal, other minerals, timber, fish, etc.) from land or water and measured by the value or quantity of products removed or sold.
Code: T99 ITEM: Taxes, NEC
Includes: Taxes not listed separately or provided for in categories above, such as taxes on land at a specified rate per acre (rather than on assessed value).

  General Purpose Governments
CODE TYPE OF TAX Federal State DC Large city- county Other local Special District
T01 Property Taxes N Y Y Y Y Y
---Sales and Gross Receipts Taxes:  
T08 Federal Customs Duties Y N N N N N
T09 General Sales and Gross Receipts Taxes N Y Y Y Y Y
---Selective Sales Taxes:  
T10 Alcoholic Beverages Y Y Y Y Y Y
T11 Amusements N Y Y N N N
T12 Insurance Premiums N Y Y N N N
T13 Motor Fuels Y Y Y Y Y Y
T14 Pari-mutuels N Y N N N N
T15 Public Utilities Y Y Y Y Y Y
T16 Tobacco Products Y Y Y Y Y Y
T19 Other Y Y Y Y Y Y
---License Taxes:  
T20 Alcoholic Beverages N Y Y N N N
T21 Amusements N Y Y N N N
T22 Corporations in General N Y Y N N N
T23 Hunting and Fishing N Y Y N N N
T24 Motor Vehicles N Y Y Y Y N
T25 Motor Vehicle Operators N Y Y N N N
T27 Public Utilities N Y Y N N N
T28 Occupation and Business, NEC N Y Y N N N
T29 Other N Y Y N N N
---Income Taxes:  
T40 Individual Income Y Y Y Y Y N
T41 Corporation Net Income Y Y Y Y N N
---Other Taxes:  
T50 Death and Gift Y Y Y N N N
T51 Documentary & Stock Transfer N Y Y N N N
T53 Severance N Y N N N N
T99 Taxes, NEC Y Y Y Y Y Y
* Shows whether data are collected (Y) or not collected (N) for that type.

Source: U.S. Census Bureau, Governments Division
Created: November 16 2000
Last revised: October 31 2011