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General taxes include the following as described in the Fire Chief’s Handbook (5th

edition)(pp.96-97):

  • Personal Property Taxes- annual taxes on boats, cars, airplanes, major appliances, furniture, jewelry, etc.

  • Sales Tax- taxes applied as a percentage of goods purchased.

  • Income Tax- taxes imposed on income earned in the jurisdiction.

  • Franchise Tax- includes right-to-operate fees, taxes for using city facilities, right-of-way taxes. Examples include cable television franchise fees, telephone company pole fees, and utility taxes.

  • Consumption Tax- taxes on liquor, tobacco, and hotel and motel occupancy.

  • Insurance Tax- tax based on the dollar amount of premiums paid to insurance companies.

  • Use Tax- taxes on auto license plates, vehicle inspection, and recreational vehicle registration.

A portion of the revenues generated by general taxes imposed by a local government

are sometimes used to fund fire and emergency medical services within the jurisdiction

(Wren, 1995).

Narrow taxes include fire taxes and special assessments. Such taxes are generally

imposed by local government, based on property value, to fund fire and emergency medical

service operations within the jurisdiction (Wren, 1995).

Another form of tax being utilized by some municipalities is known as a fire flow tax.

The fire flow tax is similar to a property tax in that a lien can be placed on the property if the

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