Federal, State, and Local Governments
Government Finance and Employment Classification Manual
Description of Tax Categories
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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.
Taxes imposed on ownership of property and measured by its value.
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| Code: T01 |
ITEM: Property Taxes |
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| 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). |
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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. |
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Taxes based on income produced by property as a measure of its
value on the assessment date. |
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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)). |
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For governments collecting taxes as agents for another, includes
any commissions, fees, or other items representing collection expenses retained
from tax proceeds. |
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| Excludes: |
Discounts to taxpayers for prompt payment of their tax bill. |
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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). |
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Taxes measured by taxpayer's income from intangible property
(report at Individual Income Taxes, code T40). |
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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. |
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Taxes from utility owned by the taxing government (nonrevenues). |
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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). |
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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.
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| Code: T08 |
ITEM: Federal Customs Duties |
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| Includes: |
Taxes levied on the importation or exportation of goods and services.
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| Code: T09 |
ITEM: General Sales and Gross Receipts Taxes |
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| 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. |
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| 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). |
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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).
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| Code: T10 |
ITEM: Alcoholic Beverages |
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| Includes: |
Taxes on sale of alcoholic beverages, whether collected through
government-operated liquor stores or through private outlets. |
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| Code: T11 |
ITEM: Amusements |
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| Includes: |
Taxes on admission tickets or admission charges and on gross receipts
of all or specified types of amusement businesses. |
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| Code: T12 |
ITEM: Insurance Premiums |
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| Includes: |
Taxes imposed distinctively on insurance companies and measured by
gross premiums or adjusted gross premiums. |
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| Code: T13 |
ITEM: Motor Fuels |
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| Includes: |
Taxes on gasoline, diesel oil, aviation fuel, "gasohol", and any
other fuels used in motor vehicles or aircraft. |
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| 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). |
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| Code: T14 |
ITEM: Pari-mutuels |
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| Includes: |
Taxes measured by amounts wagered or bet on horse-racing, dog racing,
jai-lai, etc., including "breakage" collected by the government. |
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| 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). |
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| Code: T15 |
ITEM: Public Utilities |
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| 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. |
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| 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). |
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| 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. |
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| Code: T16 |
ITEM: Tobacco Products |
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| Includes: |
Taxes on tobacco products and synthetic cigars and cigarettes,
including related products like cigarette tubes and paper. |
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| Code: T19 |
ITEM: Other Selective Sales and Gross Receipts Taxes
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| 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.). |
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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).
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| Code: T20 |
ITEM: Alcoholic Beverages |
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| Includes: |
Licenses for manufacturing, importing, wholesaling, and retailing of
alcoholic beverages. |
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| 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). |
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| Code: T21 |
ITEM: Amusements |
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| 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.). |
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| 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). |
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| Code: T22 |
ITEM: Corporations in General |
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| 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. |
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| 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). |
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| Code: T23 |
ITEM: Hunting and Fishing |
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| Includes: |
Licenses for commercial and noncommercial hunting and fishing; and
shipping permits. |
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| Code: T24 |
ITEM: Motor Vehicles |
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| 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. |
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| 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). |
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| Code: T25 |
ITEM: Motor Vehicle Operators |
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| Includes: |
Licenses for the privilege of driving motor vehicles, both commercial
and private. |
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| Code: T27 |
ITEM: Public Utilities |
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| 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.
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| 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). |
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| Code: T28 |
ITEM: Occupation and Businesses, NEC |
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| 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.).
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| Code: T29 |
ITEM: Other License Taxes |
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| 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). |
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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.
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| Code: T40 |
ITEM: Individual Income Taxes |
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| Includes: |
Taxes on individuals measured by net income and taxes on special
types of income (e.g., interest, dividends, income from intangible property, etc.).
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| 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). |
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| Notes: |
Includes combined individual and corporation income taxes where
proceeds cannot be separated. |
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| Code: T41 |
ITEM: Corporation Net Income Taxes |
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| 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.
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| 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).
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| Notes: |
Although such taxes may be called "license" or "franchise" taxes,
they are classified here if measured by net income. |
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| Code: T50 |
ITEM: Death and Gift Taxes |
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| Includes: |
Taxes imposed on the transfer of property at death, in contemplation
of death, or as a gift (e.g., inheritance and estate taxes). |
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| Code: T51 |
ITEM: Documentary and Stock Transfer Taxes |
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| Includes: |
Taxes on the recording, registration, and transfer of documents, such
as mortgages, deeds, and securities. |
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| Excludes: |
Taxes on recording or transfer of motor vehicle titles (report at
Motor Vehicle Licenses, code T24). |
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| Code: T53 |
ITEM: Severance Taxes |
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| 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. |
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| Code: T99 |
ITEM: Taxes, NEC |
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| 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). |
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DETAILED CODE LIST WITH COVERAGE OF DATA COLLECTION*
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General Purpose Governments |
| CODE |
TYPE OF TAX |
Federal |
State |
DC |
Large city- county |
Other local |
Special District |
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| T01 |
Property Taxes |
N |
Y |
Y |
Y |
Y |
Y |
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| ---Sales and Gross Receipts Taxes: |
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| T08 |
Federal Customs Duties |
Y |
N |
N |
N |
N |
N |
| T09 |
General Sales and Gross Receipts Taxes |
N |
Y |
Y |
Y |
Y |
Y |
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| ---Selective Sales Taxes: |
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| 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 |
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| ---License Taxes: |
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| 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 |
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| ---Income Taxes: |
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| T40 |
Individual Income |
Y |
Y |
Y |
Y |
Y |
N |
| T41 |
Corporation Net Income |
Y |
Y |
Y |
Y |
N |
N |
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| ---Other Taxes: |
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| 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 |
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| * Shows whether data are collected (Y) or not
collected (N) for that type.
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