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TABLE 4

Permits

High

Low

High

High

High

Service Fees

High

Low

High

High

High

Property Tax

Low

Low

Low

Low

Low

Sales Tax

Low

High

Low

High

High

Income Tax

High

High

Low

Low

High

Insurance Tax

High

High

High

Low

High

Fire Tax

Low

High

High

Low

High

DISCUSSION

The primary funding source for the Harrison Township Fire Department continues

to be revenue generated through property taxes. Peterson (1999) states “The much

maligned property tax will stay at the front of the line of local taxes if only because there

is nothing much good with which to replace it” (p.21). One advantage of an earmarked

property tax is that it produces revenues dedicated solely to fire and emergency medical

services (United States Fire Administration [USFA], 1993).

Harrison Township, like many other local governments, is experiencing

tremendous changes. Citizens continue to challenge decisions made by both elected and

appointed local officials and the methods by which they make them. Citizen customers

are constantly requesting new and revised services and expect increased service efficiency

Source

Equity

Collect

Link

Control

Elastic

Property Tax

Low

High

High

Low

Low

Licences/

High

Revenue Source Evaluation Matrix

High

Revenue

Personal

Efficiency Easy to Obvious Behavior

High

Low

Subscrption Fees

High

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