Florida / Fiscal data / Local government finances / Daytona Beach
Daytona Beach, municipal government
Revenues and expenditures by account code and fund type, every local fiscal year EDR has tabulated from the Annual Financial Reports filed with the Department of Financial Services.
In Volusia County: Volusia County government
Revenues, FY2024$497,565,776
Revenues, change on FY2023+42.6%
Revenues per resident, FY2024$5,861
Expenditures, FY2024$378,642,291
Expenditures, change on FY2023+17.5%
Expenditures per resident, FY2024$4,460
Population, 202484,891
Revenues and expenditures by fiscal yearMunicipal governmentFY2024: $497,565,776 revenues
Totals of every account code, including transfers between funds and the Custodial Fund from FY2021. Real figures are in dollars of the latest fiscal year with a price index; per resident uses EDR's population for each year.
Revenues by categoryMunicipal governmentFY2024: $497,565,776
One line per EDR category heading: General Government Taxes, Permits, Fees, and Special Assessments, Intergovernmental Revenues, Charges for Services, Judgments, Fines, and Forfeits, Miscellaneous Revenues, Other Sources, Taxes, Intergovernmental Revenue, Permits and Franchise Fees.
Expenditures by categoryMunicipal governmentFY2024: $378,642,291
One line per EDR category heading: General Government Services (Not Court-Related), Public Safety, Physical Environment, Transportation, Economic Environment, Human Services, Culture / Recreation, Other Uses and Non-Operating, Other Uses.
Revenues by account code
Account codes and names as the Department of Financial Services' Uniform Accounting System lists them, grouped under EDR's category headings. FY2024 beside FY2023; other years from the selector. The Custodial Fund column is the part of each line reported in a purely custodial capacity, a column DFS added in FY2021.
| Code | Account | FY2024 | FY2023 | Change | Of which Custodial Fund, FY2024 |
|---|---|---|---|---|---|
| General Government Taxes | $66,341,520 | $58,712,183 | +13.0% | $0 | |
| 311 | Ad Valorem Taxes | $46,288,688 | $39,869,616 | +16.1% | $0 |
| 312.41 | First Local Option Fuel Tax (1 to 6 Cents Local Option Fuel Tax) | $1,175,729 | $1,087,401 | +8.1% | $0 |
| 312.43 | Second Local Option Fuel Tax (1 to 5 Cents Local Option Fuel Tax) - Municipal Proceeds | $860,261 | $782,749 | +9.9% | $0 |
| 312.51 | Insurance Premium Tax for Firefighters' Pension | $789,027 | $706,129 | +11.7% | $0 |
| 312.52 | Insurance Premium Tax for Police Officers' Retirement | $836,547 | $687,478 | +21.7% | $0 |
| 314.1 | Utility Service Tax - Electricity | $10,036,904 | $9,391,776 | +6.9% | $0 |
| 314.3 | Utility Service Tax - Water | $2,101,660 | $2,086,130 | +0.7% | $0 |
| 314.4 | Utility Service Tax - Gas | $330,082 | $244,441 | +35.0% | $0 |
| 314.8 | Utility Service Tax - Propane | $109,815 | $109,980 | -0.2% | $0 |
| 315.2 | Local Communications Services Taxes | $2,842,653 | $2,736,423 | +3.9% | $0 |
| 316 | Local Business Tax (Chapter 205, F.S.) | $970,154 | $1,010,060 | -4.0% | $0 |
| Permits, Fees, and Special Assessments | $36,320,927 | $31,020,964 | +17.1% | $0 | |
| 322 | Building Permits (Buildling Permit Fees) | $8,122,383 | $7,042,460 | +15.3% | $0 |
| 323.1 | Franchise Fee - Electricity | $7,823,951 | $7,921,882 | -1.2% | $0 |
| 323.4 | Franchise Fee - Gas | $480,768 | $382,394 | +25.7% | $0 |
| 323.7 | Franchise Fee - Solid Waste | $377,706 | $434,622 | -13.1% | $0 |
| 323.9 | Franchise Fee - Other | $192,000 | $192,000 | 0.0% | $0 |
| 324.11 | Impact Fees - Residential - Public Safety | $968,212 | $799,801 | +21.1% | $0 |
| 324.12 | Impact Fees - Commercial - Public Safety | $830,843 | $584,975 | +42.0% | $0 |
| 324.21 | Impact Fees - Residential - Physical Environment | $9,654,009 | $7,201,116 | +34.1% | $0 |
| 324.22 | Impact Fees - Commercial - Physical Environment | $1,818,811 | $587,342 | +209.7% | $0 |
| 324.31 | Impact Fees - Residential - Transportation | $561,130 | $465,829 | +20.5% | $0 |
| 324.32 | Impact Fees - Commercial - Transportation | $475,303 | $410,089 | +15.9% | $0 |
| 324.61 | Impact Fees - Residential - Culture / Recreation | $2,608,534 | $2,158,096 | +20.9% | $0 |
| 324.62 | Impact Fees - Commercial - Culture / Recreation | $144,692 | $404,426 | -64.2% | $0 |
| 324.91 | Impact Fees - Residential - Other | $1,177,707 | $1,098,768 | +7.2% | $0 |
| 324.92 | Impact Fees - Commercial - Other | $838,155 | $501,189 | +67.2% | $0 |
| 325.1 | Special Assessments - Capital Improvement | $47,833 | $47,707 | +0.3% | $0 |
| 329.1 | Inspection Fee | $95,903 | $613,307 | -84.4% | $0 |
| 329.2 | Stormwater Fee | $4,472 | $94,375 | -95.3% | $0 |
| 329.5 | Other Fees and Special Assessments | $98,515 | $80,586 | +22.2% | $0 |
| Intergovernmental Revenues | $19,892,769 | $20,539,923 | -3.2% | $0 | |
| 331.2 | Federal Grant - Public Safety | $172,078 | $154,877 | +11.1% | $0 |
| 331.39 | Federal Grant - Physical Environment - Other Physical Environment | $588,675 | $1,100,495 | -46.5% | $0 |
| 331.5 | Federal Grant - Economic Environment | $512,578 | $516,023 | -0.7% | $0 |
| 331.51 | Federal Grant - American Rescue Plan Act Funds | $242,877 | $12,484 | +1845.5% | $0 |
| 332 | Other Financial Assistance - Federal Source | $196,305 | $803,440 | -75.6% | $0 |
| 334.2 | State Grant - Public Safety | $367,539 | $0 | ||
| 334.35 | State Grant - Physical Environment - Sewer / Wastewater | $426,837 | $0 | ||
| 334.36 | State Grant - Physical Environment - Stormwater Management | $42,300 | $0 | ||
| 334.49 | State Grant - Transportation - Other Transportation | $1,173,957 | $1,113,880 | +5.4% | $0 |
| 334.5 | State Grant - Economic Environment | $10,253 | $2,112 | +385.5% | $0 |
| 335.125 | State Shared Revenues - General Government - Municipal Revenue Sharing Program | $3,512,244 | $3,540,423 | -0.8% | $0 |
| 335.14 | State Shared Revenues - General Government - Mobile Home License Tax | $32,837 | $32,441 | +1.2% | $0 |
| 335.15 | State Shared Revenues - General Government - Alcoholic Beverage License Tax | $131,133 | $104,698 | +25.2% | $0 |
| 335.18 | State Shared Revenues - General Government - Local Government Half-Cent Sales Tax Program | $5,125,464 | $5,199,916 | -1.4% | $0 |
| 335.21 | State Shared Revenues - Public Safety - Firefighter Supplemental Compensation | $30,856 | $28,270 | +9.1% | $0 |
| 335.45 | State Shared Revenues - Transportation - Fuel Tax Refunds and Credits | $111,743 | $86,616 | +29.0% | $0 |
| 335.5 | State Shared Revenues - Economic Environment | $301,577 | $136,810 | +120.4% | $0 |
| 337.6 | Grants from Other Local Units - Human Services | $1,472,679 | $1,413,178 | +4.2% | $0 |
| 337.7 | Grants from Other Local Units - Culture / Recreation | $331,151 | $1,502,555 | -78.0% | $0 |
| 338 | Shared Revenue from Other Local Units | $5,088,446 | $4,640,484 | +9.7% | $0 |
| 339 | Payments from Other Local Units in Lieu of Taxes | $21,240 | $34,611 | -38.6% | $0 |
| 334.7 | State Grant - Culture / Recreation | $27,020 | |||
| 337.2 | Grants from Other Local Units - Public Safety | $88,056 | |||
| 337.3 | Grants from Other Local Units - Physical Environment | $1,534 | |||
| Charges for Services | $155,567,142 | $146,676,553 | +6.1% | $0 | |
| 341.2 | General Government - Internal Service Fund Fees and Charges | $21,537,703 | $18,902,525 | +13.9% | $0 |
| 341.3 | General Government - Administrative Service Fees | $1,511,074 | $1,440,042 | +4.9% | $0 |
| 342.1 | Public Safety - Law Enforcement Services | $1,634,187 | $1,458,400 | +12.1% | $0 |
| 342.2 | Public Safety - Fire Protection | $96,424 | $87,047 | +10.8% | $0 |
| 343.4 | Physical Environment - Garbage / Solid Waste | $25,386,449 | $23,952,636 | +6.0% | $0 |
| 343.6 | Physical Environment - Water / Sewer Combination Utility | $70,607,258 | $68,764,534 | +2.7% | $0 |
| 343.7 | Physical Environment - Conservation and Resource Management | $17,720,662 | $16,529,765 | +7.2% | $0 |
| 343.9 | Physical Environment - Other Physical Environment Charges | $61,280 | $76,832 | -20.2% | $0 |
| 344.5 | Transportation - Parking Facilities | $1,049,062 | $797,643 | +31.5% | $0 |
| 345.9 | Economic Environment - Other Economic Environment Charges | $235,921 | $235,920 | 0.0% | $0 |
| 347.2 | Culture / Recreation - Parks and Recreation | $291,228 | $260,396 | +11.8% | $0 |
| 347.3 | Culture / Recreation - Cultural Services | $5,911,980 | $4,904,613 | +20.5% | $0 |
| 347.4 | Culture / Recreation - Special Events | $817,975 | $55,810 | +1365.6% | $0 |
| 347.5 | Culture / Recreation - Special Recreation Facilities | $6,062,472 | $6,728,091 | -9.9% | $0 |
| 349 | Other Charges for Services (Not Court-Related) | $2,643,467 | $2,482,299 | +6.5% | $0 |
| Judgments, Fines, and Forfeits | $1,816,051 | $1,420,983 | +27.8% | $571,848 | |
| 351.1 | Court-Ordered Judgments and Fines - As Decided by County Court Criminal | $207,090 | $192,704 | +7.5% | $0 |
| 351.9 | Court-Ordered Judgments and Fines - Other | $13,116 | $12,060 | +8.8% | $0 |
| 354 | Fines - Local Ordinance Violations | $839,740 | $665,982 | +26.1% | $0 |
| 355 | Federal Fines and Forfeits | $33,052 | $113,929 | -71.0% | $0 |
| 358.2 | Sale of Contraband Property Seized by Law Enforcement | $723,053 | $436,308 | +65.7% | $571,848 |
| Miscellaneous Revenues | $53,647,123 | $33,837,422 | +58.5% | $0 | |
| 361.1 | Interest and Other Earnings - Interest | $9,799,219 | $7,791,328 | +25.8% | $0 |
| 361.2 | Interest and Other Earnings - Dividends | $634,866 | $0 | ||
| 361.3 | Interest and Other Earnings - Net Increase (Decrease) in Fair Value of Investments | $26,243,845 | $9,483,843 | +176.7% | $0 |
| 362 | Rents and Royalties | $668,557 | $1,292,183 | -48.3% | $0 |
| 364 | Sales - Disposition of Fixed Assets | $190,208 | -$1,672,254 | -111.4% | $0 |
| 365 | Sales - Sale of Surplus Materials and Scrap | $601,320 | $440,610 | +36.5% | $0 |
| 366 | Contributions and Donations from Private Sources | $917,915 | $997,339 | -8.0% | $0 |
| 367 | Licenses | $8,866 | $9,884 | -10.3% | $0 |
| 368 | Pension Fund Contributions | $13,313,820 | $12,505,887 | +6.5% | $0 |
| 369.3 | Other Miscellaneous Revenues - Settlements | $5,904 | $1,541,299 | -99.6% | $0 |
| 369.9 | Other Miscellaneous Revenues - Other | $1,262,603 | $1,142,585 | +10.5% | $0 |
| 369.35 | Other Miscellaneous Revenues - Settlements - Opioid Settlement Trust Fund | $304,718 | |||
| Other Sources | $163,980,244 | $56,717,895 | +189.1% | $0 | |
| 381 | Non-Operating - Inter-Fund Group Transfers In | $101,244,061 | $48,801,236 | +107.5% | $0 |
| 383.1 | Proceeds - Leases - Financial Agreements | $547,069 | $698,670 | -21.7% | $0 |
| 384 | Proceeds - Debt Proceeds | $56,962,882 | $50,000 | +113825.8% | $0 |
| 389.1 | Proprietary Non-Operating Sources - Interest | $4,392,147 | $5,461,084 | -19.6% | $0 |
| 389.3 | Proprietary Non-Operating Sources - State Grants and Donations | $45,700 | $4,947 | +823.8% | $0 |
| 389.5 | Proprietary Non-Operating Sources - Capital Contributions from Federal Government | $788,385 | $967,310 | -18.5% | $0 |
| 382 | Contributions from Enterprise Operations | $556,674 | |||
| 389.8 | Proprietary Non-Operating Sources - Capital Contributions from Private Source | $177,974 | |||
| Total, all account codes | $497,565,776 | $348,925,923 | +42.6% | $571,848 |
Expenditures by account code
Account codes and names as the Department of Financial Services' Uniform Accounting System lists them, grouped under EDR's category headings. FY2024 beside FY2023; other years from the selector. The Custodial Fund column is the part of each line reported in a purely custodial capacity, a column DFS added in FY2021.
| Code | Account | FY2024 | FY2023 | Change | Of which Custodial Fund, FY2024 |
|---|---|---|---|---|---|
| General Government Services (Not Court-Related) | $45,295,436 | $67,144,940 | -32.5% | $0 | |
| 511 | Legislative | $1,230,328 | $1,281,416 | -4.0% | $0 |
| 512 | Executive | $2,686,848 | $2,826,906 | -5.0% | $0 |
| 513 | Financial and Administrative | $15,910,139 | $13,070,266 | +21.7% | $0 |
| 514 | Legal Counsel | $1,939,398 | $2,026,538 | -4.3% | $0 |
| 515 | Comprehensive Planning | $1,558,676 | $1,398,450 | +11.5% | $0 |
| 516 | Non-Court Information Systems | $6,136,109 | $5,958,445 | +3.0% | $0 |
| 517 | Debt Service Payments | $7,855,610 | $7,246,219 | +8.4% | $0 |
| 519 | Other General Government Services | $7,978,328 | $14,488,910 | -44.9% | $0 |
| 518 | Pension Benefits | $18,847,790 | |||
| Public Safety | $96,919,867 | $70,339,771 | +37.8% | $604,464 | |
| 521 | Law Enforcement | $67,162,370 | $45,811,890 | +46.6% | $604,464 |
| 522 | Fire Control | $20,376,741 | $17,705,726 | +15.1% | $0 |
| 524 | Protective Inspections | $8,630,384 | $6,734,099 | +28.2% | $0 |
| 529 | Other Public Safety | $750,372 | $88,056 | +752.2% | $0 |
| Physical Environment | $83,934,759 | $75,920,655 | +10.6% | $0 | |
| 534 | Garbage / Solid Waste Control Services | $13,072,904 | $13,204,923 | -1.0% | $0 |
| 536 | Water-Sewer Combination Services | $48,019,397 | $45,109,986 | +6.4% | $0 |
| 538 | Flood Control / Stormwater Management | $5,628,416 | $5,588,894 | +0.7% | $0 |
| 539 | Other Physical Environment | $17,214,042 | $12,016,852 | +43.2% | $0 |
| Transportation | $13,312,275 | $15,680,014 | -15.1% | $0 | |
| 541 | Road and Street Facilities | $13,131,699 | $14,072,980 | -6.7% | $0 |
| 545 | Parking Facilities | $180,576 | $1,607,034 | -88.8% | $0 |
| Economic Environment | $10,550,943 | $13,191,667 | -20.0% | $0 | |
| 551 | Employment Opportunity and Development | $93,798 | $70,084 | +33.8% | $0 |
| 552 | Industry Development | $6,092,757 | $7,210,360 | -15.5% | $0 |
| 554 | Housing and Urban Development | $1,121,850 | $1,577,244 | -28.9% | $0 |
| 559 | Other Economic Environment | $3,242,538 | $4,333,979 | -25.2% | $0 |
| Human Services | $829,927 | $2,353,569 | -64.7% | $0 | |
| 564 | Public Assistance Services | $429,927 | $1,953,569 | -78.0% | $0 |
| 569 | Other Human Services | $400,000 | $400,000 | 0.0% | $0 |
| Culture / Recreation | $25,151,306 | $24,420,200 | +3.0% | $0 | |
| 572 | Parks and Recreation | $15,150,881 | $13,102,757 | +15.6% | $0 |
| 573 | Cultural Services | $5,550,816 | $4,341,574 | +27.9% | $0 |
| 574 | Special Events | $53,142 | $863,242 | -93.8% | $0 |
| 575 | Special Recreation Facilities | $4,253,740 | $6,097,627 | -30.2% | $0 |
| 579 | Other Culture / Recreation | $142,727 | $15,000 | +851.5% | $0 |
| Other Uses and Non-Operating | $102,647,778 | $53,138,829 | +93.2% | $0 | |
| 581 | Inter-fund Group Transfers Out | $101,244,061 | $49,357,911 | +105.1% | $0 |
| 591 | Proprietary - Non-Operating Interest Expense | $1,403,717 | $3,780,918 | -62.9% | $0 |
| Total, all account codes | $378,642,291 | $322,189,645 | +17.5% | $604,464 |
Where EDR's own figures differ
Every figure on this page is the sum of the fund columns in EDR's workbook for this government. These are the places EDR's printed totals or its statewide file say something else.
- Revenues, FY2020, account 312.43 Second Local Option Fuel Tax (1 to 5 Cents): $0 in this government's workbook, $753,662 in EDR's statewide file. EDR codes this amount under a different account in the government's own workbook than in the statewide file; the government's total is the same in both. The workbook's coding is shown.
Sources on this page
- Florida Legislature, Office of Economic and Demographic Research (EDR), from Annual Financial Reports filed with the Department of Financial Services: Florida Office of Economic and Demographic Research, Expenditures and Revenues Reported by Florida's County and Municipal Governments. Lag: A local fiscal year ends September 30; the Annual Financial Report is due to the Department of Financial Services nine months later, and EDR tabulates the reports over the following year, so a fiscal year is usually published one to two years after it ends. Retrieved 2026-10-01. Real figures are deflated by the fiscal year average of the US Bureau of Labor Statistics South Region consumer price index; per resident figures use the population EDR prints with each year. Sources and methods.
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