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3 <br /> <br />OVERVIEW <br />Each one of California's 39 million residents lives within the boundaries <br />of one of the state's 58 counties. Nearly 33 million people also live in <br />one of California’s 482 cities.i Californians are also served by 2,156 <br />independent special districts. <br />Counties, cities and special districts provide a vast array of municipal <br />services to residents and businesses. These services include public <br />safety (police, fire and emergency services), parks and recreation, <br />roads, flood protection, sewers, water, electricity, refuse disposal, <br />recycling and other utilities. Counties have an additional role as a <br />provider for many state-mandated services, such as foster care, public <br />health care, jails, criminal justice and elections.ii <br />These municipal local governments rely on a variety of revenues to pay <br />for the services and facilities they provide. The amount and composition <br />of revenues: <br />• Differ between cities, counties and special districts largely <br />because of differences in responsibilities; and <br />• Vary among cities, among counties and among special districts <br />depending in part on differences in governance responsibilities. <br />There is a complex web of legal rules for collecting and using the <br />variety of revenues available to municipal governments in California. <br />These rules derive from the state constitution, state statute and court <br />cases further interpreting those laws. <br />This guide provides an overview of the sources of county, city and <br />special district revenues in California. It is an introduction to a complex <br />topic. You can find further information in the resources listed on the last <br />page. <br /> <br /> <br />How To Use This <br />Information <br />These materials are not <br />technical or legal advice. <br />You should consult <br />technical experts, attorneys <br />and/or relevant regulatory <br />authorities for up-to-date <br />information and advice on <br />specific situations. <br /> <br /> <br />Page 21 of 109