Florida / Fiscal data / Local government finances / Live Oak
Live Oak, 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 Suwannee County: Suwannee County government
Revenues, FY2024$26,700,450
Revenues, change on FY2023+14.1%
Revenues per resident, FY2024$3,835
Expenditures, FY2024$21,126,876
Expenditures, change on FY2023+13.6%
Expenditures per resident, FY2024$3,035
Population, 20246,962
Revenues and expenditures by fiscal yearMunicipal governmentFY2024: $26,700,450 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: $26,700,450
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: $21,126,876
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 | $6,691,633 | $5,767,385 | +16.0% | |
| 311 | Ad Valorem Taxes | $3,680,870 | $2,866,469 | +28.4% |
| 312.41 | First Local Option Fuel Tax (1 to 6 Cents Local Option Fuel Tax) | $439,843 | $430,511 | +2.2% |
| 312.63 | Local Government Infrastructure Surtax | $1,104,747 | $1,049,137 | +5.3% |
| 314.1 | Utility Service Tax - Electricity | $766,004 | $733,118 | +4.5% |
| 314.3 | Utility Service Tax - Water | $261,951 | $250,154 | +4.7% |
| 314.8 | Utility Service Tax - Propane | $37,143 | $36,873 | +0.7% |
| 315.2 | Local Communications Services Taxes | $323,908 | $317,862 | +1.9% |
| 316 | Local Business Tax (Chapter 205, F.S.) | $77,167 | $83,261 | -7.3% |
| Permits, Fees, and Special Assessments | $1,239,757 | $1,223,340 | +1.3% | |
| 322 | Building Permits (Buildling Permit Fees) | $160,424 | $141,573 | +13.3% |
| 323.1 | Franchise Fee - Electricity | $582,370 | $577,351 | +0.9% |
| 323.9 | Franchise Fee - Other | $760 | $760 | 0.0% |
| 324.21 | Impact Fees - Residential - Physical Environment | $20,171 | $28,388 | -28.9% |
| 324.22 | Impact Fees - Commercial - Physical Environment | $85,174 | $87,195 | -2.3% |
| 325.2 | Special Assessments - Charges for Public Services | $390,858 | $388,073 | +0.7% |
| Intergovernmental Revenues | $3,605,789 | $2,996,997 | +20.3% | |
| 331.2 | Federal Grant - Public Safety | $65,259 | $192,741 | -66.1% |
| 331.35 | Federal Grant - Physical Environment - Sewer / Wastewater | $47,719 | $343,501 | -86.1% |
| 331.51 | Federal Grant - American Rescue Plan Act Funds | $1,663,600 | $743,994 | +123.6% |
| 334.31 | State Grant - Physical Environment - Water Supply System | $212,115 | $78,485 | +170.3% |
| 334.35 | State Grant - Physical Environment - Sewer / Wastewater | $32,000 | ||
| 334.39 | State Grant - Physical Environment - Other Physical Environment | $31,134 | $551,896 | -94.4% |
| 334.7 | State Grant - Culture / Recreation | $88,996 | ||
| 335.125 | State Shared Revenues - General Government - Municipal Revenue Sharing Program | $402,859 | $414,399 | -2.8% |
| 335.14 | State Shared Revenues - General Government - Mobile Home License Tax | $2,698 | $3,167 | -14.8% |
| 335.15 | State Shared Revenues - General Government - Alcoholic Beverage License Tax | $4,338 | $4,638 | -6.5% |
| 335.18 | State Shared Revenues - General Government - Local Government Half-Cent Sales Tax Program | $464,952 | $461,540 | +0.7% |
| 335.21 | State Shared Revenues - Public Safety - Firefighter Supplemental Compensation | $4,468 | $4,707 | -5.1% |
| 335.48 | State Shared Revenues - Transportation - Other Transportation | $9,931 | $8,186 | +21.3% |
| 337.3 | Grants from Other Local Units - Physical Environment | $558,363 | $115,860 | +381.9% |
| 339 | Payments from Other Local Units in Lieu of Taxes | $17,357 | $16,285 | +6.6% |
| 334.5 | State Grant - Economic Environment | $49,598 | ||
| 337.2 | Grants from Other Local Units - Public Safety | $8,000 | ||
| Charges for Services | $9,610,353 | $9,070,308 | +6.0% | |
| 341.9 | General Government - Other General Government Charges and Fees | $34,932 | $29,800 | +17.2% |
| 342.9 | Public Safety - Other Public Safety Charges and Fees | $6,312 | $1,661 | +280.0% |
| 343.2 | Physical Environment - Gas Utility | $881,252 | $957,837 | -8.0% |
| 343.3 | Physical Environment - Water Utility | $2,855,599 | $2,639,713 | +8.2% |
| 343.4 | Physical Environment - Garbage / Solid Waste | $1,554,339 | $1,529,932 | +1.6% |
| 343.5 | Physical Environment - Sewer / Wastewater Utility | $3,881,223 | $3,524,749 | +10.1% |
| 343.6 | Physical Environment - Water / Sewer Combination Utility | $741 | $1,063 | -30.3% |
| 343.9 | Physical Environment - Other Physical Environment Charges | $393,046 | $382,508 | +2.8% |
| 346.4 | Human Services - Animal Control and Shelter Fees | $1,300 | $1,680 | -22.6% |
| 347.4 | Culture / Recreation - Special Events | $304 | ||
| 349 | Other Charges for Services (Not Court-Related) | $1,305 | $1,365 | -4.4% |
| Judgments, Fines, and Forfeits | $21,951 | $16,927 | +29.7% | |
| 351.1 | Court-Ordered Judgments and Fines - As Decided by County Court Criminal | $20,799 | $14,806 | +40.5% |
| 358.2 | Sale of Contraband Property Seized by Law Enforcement | $100 | $50 | +100.0% |
| 359 | Other Judgments, Fines, and Forfeits | $1,052 | $2,071 | -49.2% |
| Miscellaneous Revenues | $1,395,416 | $1,680,813 | -17.0% | |
| 361.1 | Interest and Other Earnings - Interest | $651,062 | $437,903 | +48.7% |
| 361.2 | Interest and Other Earnings - Dividends | $18,111 | $21,123 | -14.3% |
| 361.3 | Interest and Other Earnings - Net Increase (Decrease) in Fair Value of Investments | $286,744 | $142,445 | +101.3% |
| 362 | Rents and Royalties | $63,159 | $61,266 | +3.1% |
| 364 | Sales - Disposition of Fixed Assets | $165,018 | $48,075 | +243.3% |
| 365 | Sales - Sale of Surplus Materials and Scrap | $14,668 | $5,135 | +185.6% |
| 366 | Contributions and Donations from Private Sources | $21,625 | $37,088 | -41.7% |
| 368 | Pension Fund Contributions | $73,256 | ||
| 369.3 | Other Miscellaneous Revenues - Settlements | $80,544 | $27,893 | +188.8% |
| 369.9 | Other Miscellaneous Revenues - Other | $21,229 | $899,885 | -97.6% |
| Other Sources | $4,135,551 | $2,646,569 | +56.3% | |
| 381 | Non-Operating - Inter-Fund Group Transfers In | $2,843,575 | $832,000 | +241.8% |
| 382 | Contributions from Enterprise Operations | $1,270,141 | $1,640,035 | -22.6% |
| 383.1 | Proceeds - Leases - Financial Agreements | $21,835 | ||
| 383.2 | Proceeds - Leases | $119,220 | ||
| 389.7 | Proprietary Non-Operating Sources - Capital Contributions from Other Public Source | $46,342 | ||
| 392 | Proprietary Non-Operating Sources - Extraordinary Items (Gain) | $8,972 | ||
| Total, all account codes | $26,700,450 | $23,402,339 | +14.1% |
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) | $2,496,239 | $2,239,958 | +11.4% | |
| 511 | Legislative | $234,823 | $207,794 | +13.0% |
| 512 | Executive | $1,239,469 | $1,093,893 | +13.3% |
| 513 | Financial and Administrative | $876,456 | $825,929 | +6.1% |
| 515 | Comprehensive Planning | $145,491 | $112,342 | +29.5% |
| Public Safety | $4,298,815 | $3,890,091 | +10.5% | |
| 521 | Law Enforcement | $2,080,679 | $2,097,166 | -0.8% |
| 522 | Fire Control | $1,846,202 | $1,484,627 | +24.4% |
| 524 | Protective Inspections | $290,911 | $241,822 | +20.3% |
| 529 | Other Public Safety | $81,023 | $66,476 | +21.9% |
| Physical Environment | $7,608,940 | $7,069,599 | +7.6% | |
| 532 | Gas Utility Services | $705,088 | $790,679 | -10.8% |
| 533 | Water Utility Services | $1,888,614 | $1,815,534 | +4.0% |
| 534 | Garbage / Solid Waste Control Services | $1,230,478 | $1,054,181 | +16.7% |
| 535 | Sewer / Wastewater Services | $3,081,864 | $2,928,759 | +5.2% |
| 536 | Water-Sewer Combination Services | $337,925 | $205,593 | +64.4% |
| 538 | Flood Control / Stormwater Management | $178,071 | $129,462 | +37.5% |
| 539 | Other Physical Environment | $186,900 | $145,391 | +28.5% |
| Transportation | $2,010,278 | $1,530,132 | +31.4% | |
| 541 | Road and Street Facilities | $1,839,775 | $1,372,075 | +34.1% |
| 549 | Other Transportation Systems / Services | $170,503 | $158,057 | +7.9% |
| Economic Environment | $140,485 | $41,196 | +241.0% | |
| 559 | Other Economic Environment | $140,485 | $41,196 | +241.0% |
| Human Services | $65,309 | $56,961 | +14.7% | |
| 562 | Health Services | $31,134 | $22,787 | +36.6% |
| 564 | Public Assistance Services | $10,925 | $10,924 | 0.0% |
| 565 | Developmental Disabilities Services | $14,750 | $14,750 | 0.0% |
| 569 | Other Human Services | $8,500 | $8,500 | 0.0% |
| Culture / Recreation | $393,094 | $397,259 | -1.0% | |
| 572 | Parks and Recreation | $335,019 | $284,618 | +17.7% |
| 573 | Cultural Services | $10,000 | $10,000 | 0.0% |
| 574 | Special Events | $10,000 | ||
| 575 | Special Recreation Facilities | $38,075 | $102,641 | -62.9% |
| Other Uses and Non-Operating | $4,113,716 | $3,368,937 | +22.1% | |
| 581 | Inter-fund Group Transfers Out | $4,113,716 | $3,368,937 | +22.1% |
| Total, all account codes | $21,126,876 | $18,594,133 | +13.6% |
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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