Florida / Fiscal data / Local government finances / Lake City
Lake City, 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 Columbia County: Columbia County government
Revenues, FY2024$68,554,685
Revenues, change on FY2023+15.1%
Revenues per resident, FY2024$5,487
Expenditures, FY2024$52,258,675
Expenditures, change on FY2023-1.6%
Expenditures per resident, FY2024$4,183
Population, 202412,494
Revenues and expenditures by fiscal yearMunicipal governmentFY2024: $68,554,685 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: $68,554,685
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: $52,258,675
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.
| Code | Account | FY2024 | FY2023 | Change |
|---|---|---|---|---|
| General Government Taxes | $11,353,089 | $10,802,719 | +5.1% | |
| 311 | Ad Valorem Taxes | $4,958,845 | $4,505,596 | +10.1% |
| 312.41 | First Local Option Fuel Tax (1 to 6 Cents Local Option Fuel Tax) | $1,181,465 | $1,311,100 | -9.9% |
| 312.51 | Insurance Premium Tax for Firefighters' Pension | $86,214 | ||
| 312.52 | Insurance Premium Tax for Police Officers' Retirement | $372,376 | $330,290 | +12.7% |
| 312.63 | Local Government Infrastructure Surtax | $2,372,805 | ||
| 314.1 | Utility Service Tax - Electricity | $1,673,127 | $1,595,648 | +4.9% |
| 314.8 | Utility Service Tax - Propane | $13,731 | $14,439 | -4.9% |
| 315.1 | State Communications Services Taxes | $593,121 | ||
| 316 | Local Business Tax (Chapter 205, F.S.) | $101,405 | $113,810 | -10.9% |
| 312.3 | County Ninth-Cent Voted Fuel Tax | $2,298,190 | ||
| 315.2 | Local Communications Services Taxes | $633,646 | ||
| Permits, Fees, and Special Assessments | $3,221,604 | $2,047,623 | +57.3% | |
| 322 | Building Permits (Buildling Permit Fees) | $1,085,199 | $13,240 | +8096.4% |
| 323.1 | Franchise Fee - Electricity | $1,410,377 | $1,441,722 | -2.2% |
| 323.7 | Franchise Fee - Solid Waste | $321,068 | $305,128 | +5.2% |
| 324.21 | Impact Fees - Residential - Physical Environment | $139,433 | $71,578 | +94.8% |
| 324.22 | Impact Fees - Commercial - Physical Environment | $253,167 | $194,050 | +30.5% |
| 329.5 | Other Fees and Special Assessments | $12,360 | $21,905 | -43.6% |
| Intergovernmental Revenues | $5,104,270 | $6,784,155 | -24.8% | |
| 331.2 | Federal Grant - Public Safety | $555,524 | $131,963 | +321.0% |
| 331.41 | Federal Grant - Transportation - Airport Development | $117,825 | $2,387,429 | -95.1% |
| 334.31 | State Grant - Physical Environment - Water Supply System | $229,888 | $51,849 | +343.4% |
| 334.35 | State Grant - Physical Environment - Sewer / Wastewater | $85,530 | $37,773 | +126.4% |
| 334.41 | State Grant - Transportation - Airport Development | $181,065 | $1,381,190 | -86.9% |
| 334.49 | State Grant - Transportation - Other Transportation | $1,035,060 | $54,240 | +1808.3% |
| 334.9 | State Grant - Other | $265,236 | ||
| 335.125 | State Shared Revenues - General Government - Municipal Revenue Sharing Program | $114,822 | $127,485 | -9.9% |
| 335.14 | State Shared Revenues - General Government - Mobile Home License Tax | $4,183 | $5,875 | -28.8% |
| 335.15 | State Shared Revenues - General Government - Alcoholic Beverage License Tax | $37,087 | $18,138 | +104.5% |
| 335.18 | State Shared Revenues - General Government - Local Government Half-Cent Sales Tax Program | $1,341,217 | $1,433,137 | -6.4% |
| 335.19 | State Shared Revenues - General Government - Other General Government | $860,067 | $308,958 | +178.4% |
| 335.21 | State Shared Revenues - Public Safety - Firefighter Supplemental Compensation | $9,800 | $94,311 | -89.6% |
| 335.45 | State Shared Revenues - Transportation - Fuel Tax Refunds and Credits | $21,428 | $18,477 | +16.0% |
| 338 | Shared Revenue from Other Local Units | $245,538 | $197,088 | +24.6% |
| 335.38 | State Shared Revenues - Physical Environment - Other Physical Environment | $536,242 | ||
| Charges for Services | $27,950,199 | $26,795,135 | +4.3% | |
| 341.9 | General Government - Other General Government Charges and Fees | $5,109 | ||
| 342.1 | Public Safety - Law Enforcement Services | $1,572 | $7,890 | -80.1% |
| 342.2 | Public Safety - Fire Protection | $2,742,943 | $2,165,694 | +26.7% |
| 343.2 | Physical Environment - Gas Utility | $6,075,735 | $5,532,914 | +9.8% |
| 343.4 | Physical Environment - Garbage / Solid Waste | $623,670 | $599,090 | +4.1% |
| 343.6 | Physical Environment - Water / Sewer Combination Utility | $17,407,383 | $17,145,198 | +1.5% |
| 344.1 | Transportation - Airports | $1,084,757 | $1,337,074 | -18.9% |
| 347.2 | Culture / Recreation - Parks and Recreation | $9,030 | $7,275 | +24.1% |
| Judgments, Fines, and Forfeits | $53,463 | $67,569 | -20.9% | |
| 351.1 | Court-Ordered Judgments and Fines - As Decided by County Court Criminal | $44,573 | $55,794 | -20.1% |
| 351.5 | Court-Ordered Judgments and Fines - As Decided by Traffic Court | $3,616 | ||
| 354 | Fines - Local Ordinance Violations | $1,550 | ||
| 358.2 | Sale of Contraband Property Seized by Law Enforcement | $3,724 | $11,775 | -68.4% |
| Miscellaneous Revenues | $15,011,856 | $9,069,806 | +65.5% | |
| 361.1 | Interest and Other Earnings - Interest | $2,159,921 | $1,837,463 | +17.5% |
| 361.3 | Interest and Other Earnings - Net Increase (Decrease) in Fair Value of Investments | $8,442,081 | $4,549,569 | +85.6% |
| 361.4 | Interest and Other Earnings - Gain (Loss) on Sale of Investments | $1,330,622 | -$86,382 | -1640.4% |
| 362 | Rents and Royalties | $1,182,807 | $1,003,459 | +17.9% |
| 364 | Sales - Disposition of Fixed Assets | $6,029 | $146,896 | -95.9% |
| 365 | Sales - Sale of Surplus Materials and Scrap | $19,872 | $8,675 | +129.1% |
| 366 | Contributions and Donations from Private Sources | $13,101 | $14,203 | -7.8% |
| 368 | Pension Fund Contributions | $758,021 | $555,596 | +36.4% |
| 369.9 | Other Miscellaneous Revenues - Other | $1,099,402 | $1,040,327 | +5.7% |
| Other Sources | $5,860,204 | $4,006,367 | +46.3% | |
| 381 | Non-Operating - Inter-Fund Group Transfers In | $4,530,204 | $2,676,367 | +69.3% |
| 382 | Contributions from Enterprise Operations | $1,330,000 | $1,330,000 | 0.0% |
| Total, all account codes | $68,554,685 | $59,573,374 | +15.1% |
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.
| Code | Account | FY2024 | FY2023 | Change |
|---|---|---|---|---|
| General Government Services (Not Court-Related) | $9,887,459 | $9,925,094 | -0.4% | |
| 511 | Legislative | $277,676 | $277,687 | 0.0% |
| 512 | Executive | $1,308,412 | $949,233 | +37.8% |
| 513 | Financial and Administrative | $1,794,580 | $1,725,141 | +4.0% |
| 514 | Legal Counsel | $11,154 | $193,104 | -94.2% |
| 517 | Debt Service Payments | $844,439 | $1,191,428 | -29.1% |
| 518 | Pension Benefits | $3,961,480 | $3,784,943 | +4.7% |
| 519 | Other General Government Services | $1,689,718 | $1,803,558 | -6.3% |
| Public Safety | $10,020,146 | $9,734,257 | +2.9% | |
| 521 | Law Enforcement | $6,019,090 | $5,408,814 | +11.3% |
| 522 | Fire Control | $3,503,179 | $3,967,283 | -11.7% |
| 524 | Protective Inspections | $457,934 | $310,607 | +47.4% |
| 529 | Other Public Safety | $39,943 | $47,553 | -16.0% |
| Physical Environment | $20,811,345 | $20,594,141 | +1.1% | |
| 532 | Gas Utility Services | $5,082,597 | $4,940,600 | +2.9% |
| 534 | Garbage / Solid Waste Control Services | $569,234 | $550,089 | +3.5% |
| 536 | Water-Sewer Combination Services | $15,159,514 | $15,103,452 | +0.4% |
| Transportation | $6,449,717 | $9,563,920 | -32.6% | |
| 541 | Road and Street Facilities | $4,322,979 | $3,792,838 | +14.0% |
| 542 | Airports | $2,126,738 | $5,771,082 | -63.1% |
| Economic Environment | $178,654 | $300,415 | -40.5% | |
| 559 | Other Economic Environment | $178,654 | $272,805 | -34.5% |
| 554 | Housing and Urban Development | $27,610 | ||
| Human Services | $256,750 | $255,000 | +0.7% | |
| 562 | Health Services | $181,750 | $180,000 | +1.0% |
| 564 | Public Assistance Services | $75,000 | $75,000 | 0.0% |
| Culture / Recreation | $124,400 | $71,630 | +73.7% | |
| 573 | Cultural Services | $5,000 | $5,000 | 0.0% |
| 574 | Special Events | $119,400 | $66,630 | +79.2% |
| Other Uses and Non-Operating | $4,530,204 | $2,676,367 | +69.3% | |
| 581 | Inter-fund Group Transfers Out | $4,530,204 | $2,676,367 | +69.3% |
| Total, all account codes | $52,258,675 | $53,120,824 | -1.6% |
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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