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5 <br /> <br />COUNTY REVENUES IN CALIFORNIA <br />California counties are responsible for three general areas of municipal <br />services: 1) delegated state and federal programs, 2) countywide public <br />services and 3) essential frontline services for residents not receiving <br />those services from a city or special district, often in unincorporated <br />areas (outside city boundaries). <br />In unincorporated areas, counties provide the essential frontline <br />services that cities provide that are not provided by a special district. <br />These can include police protection (through a county sheriff), roads, <br />planning and building safety. <br />Counties also provide public services to all county residents, whether <br />they live in or outside of cities. These countywide functions include: <br />• Public assistance (notably welfare programs and aid to the <br />indigent), <br />• Public health services (including mental health and drug/alcohol <br />services), <br />• Local elections, <br />• Local corrections, detention and probation facilities and <br />programs (including juvenile detention), and <br />• Property tax collection and allocation for all local agencies, <br />including school districts. <br />Funding from the federal and state government, primarily for health and <br />human services, is the largest source of county revenues. Property <br />taxes and sales and use taxes are the primary funding sources for <br />many county services that do not have a dedicated state or federal <br />funding source. <br />General and Functional <br />Revenues <br />Municipal revenues may be <br />viewed as falling into two <br />broad categories: general <br />revenues and functional <br />revenues. <br />General revenues can be <br />used for any legitimate public <br />purpose. General purpose <br />taxes, especially property and <br />sales taxes, account for most <br />general city revenues <br />statewide. <br />Functional revenues are <br />restricted by law to a <br />particular use. These include <br />funds derived from fees or <br />rates that the local agency <br />charges for public services, <br />including municipal utilities <br />such as water, sewer, and <br />garbage collection, airports, <br />marinas, harbors and water <br />ports. Functional revenues <br />also include most state or <br />federal grants as they are <br />usually restricted for particular <br />programs. <br />Page 23 of 109