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Table 3 <br />Comparison of local sales tax cities to large cities without local sales tax - <br />average percent share of total revenue, CY 2001 <br /> Mpls St.P Roch. Duluth St. Cld Mankto New Ulm Hermtn Proctor Two Hrbrs Nan-sales ta> <br /> area cities avg. <br />Local "Own Source" <br />Revenue 50.5% 40.9% 45.3% 35.4% 52.1% 48.8% 40.9% 61.6% 30.2% 23.1% 48.5% <br />Local Sales Tax 7.3 3.9 9.3 11.8 1.3 9.5 4.4 20.7 3.2 4.5 0.0 <br />Property Taxes 22.1 18.1 21.4 8.7 18.8 20.5 23.2 24.3 16.3 12.5 27.5 <br />Tax Increments 11.4 5.4 4.9 8.2 6.2 3.6 5.1 5.8 5.8 3.6 8.6 <br />Franchise Taxes 4.2 5.6 1.1 1.6 3.0 0.5 0.4 0.5 0.8 0.7 1.0 <br />Hotel/Motel Taxes 0.5 0.8 2.2 2.2 1.1 0.0 0.6 0.0 1.1 0.4 0.2 <br />Gravel,Gambling Taxe s 0.05 0.1 0.0 0.1 0.0 0.2 0.0 0.0 0.0 0.0 0.04 <br />Special Assessments 1.7 4.7 3.4 2.2 18.6 11.8 6.0 7.7 2.0 0.1 7.9 <br />Licenses, Permits 3.4 2.3 3.1 0.6 3.1 2.8 1.1 2.5 1.1 1.3 4.3 <br />Intergovernmental <br />Revenues 32.0% 35.8% 23.8% 44.0% 31.6% 37.6% 44.9% 27.3% 60.9% 52.7% 29.6% <br />Federal Grants 5.5 4.0 3.2 5.8 11.6 2.1 0.1 0.3 2.1 0.0 2.1 <br />State Grants 25.0 30.5 19.3 36.6 19.5 32.6 33.6 27.1 58.8 50.4 23.0 <br />County Grants 0.1 0.4 1.3 1.1 0.2 0.0 0.1 0.0 0.0 2.2 1.0 <br />Local Grants 1.4 0.8 0.0 0.3 0.4 2.9 11.1 0.0 0.0 0.2 1.0 <br />Fees, Fines, and <br />Interest Revenue 17.4% 23.4% 30.9% 20.6% 16.4% 13.6% 14.2% 11.1% 8.9% 24.2% 23.4% <br />Fees, Service Chges 7.1 10.5 9.6 5.0 4.8 4.5 5.9 0.8 3.0 18.1 9.9 <br />Fines and Forfeits 1.5 1.0 0.5 1.0 1.4 0.8 0.8 1.0 1.0 0.4 0.9 <br />Interest Earnings 2.3 5.4 7.9 4.6 5.4 2.5 6.3 4.4 4.1 2.5 6.5 <br />All Other Revenues 6.5 6.5 12.9 10.1 4.8 5.8 1.2 4.9 0.7 3.1 6.0 <br />Table 4 <br />Sales and Use Tax Base and Property Tax Base Per Capita of <br />Selected Cities ( Local Sales Tax Cit ies in Bold)-Highest to Lowest <br /> Est. Sales Tax Base Property Tax Capacity <br />City Per Capita, 2003 City Per Capita, 2003 <br />Alexandria $44,564 Rochester $864 <br />Grand Rapids 40,883 Minneapolis 813 <br />Grand Marais 32,778 Grand Marais 777 <br />Brainerd 32,475 St. Paul 766 <br />Bemidji 28,034 Hermantown 735 <br />Mankato 25,930 Alexandria 730 <br />Rochester 21,343 Grand Rapids 724 <br />Fergus Falls 20,612 St. Cloud Area* 723 <br />Marshall 19,584 Mankato 596 <br />St. Cloud Area* 16,753 Fergus Falls 558 <br />Minneapolis 16,690 Int'I Falls 545 <br />Willmar 16,500 Marshall 521 <br />Hibbing 15,086 Faribault 517 <br />Hermantown 14,681 Brainerd 499 <br />Duluth 14,502 New Ulm 489 <br />Worthington 13,386 Duluth 489 <br />Int'I Falls 12,257 Albert Lea 482 <br />Albert Lea 11,598 Two Harbors 479 <br />New Ulm 11,062 Proctor 466 <br />Faribault 11,049 Fairmont 445 <br />St. Paul 10,741 Willmar 444 <br />Two Harbors 10,579 Bemidji 427 <br />Fairmont 10,388 Hibbing 413 <br />Crookston 7,528 Worthington 380 <br />Proctor 7,143 Crookston 245 <br />Minnesota $16,137 Minnesota $823 <br />*St. Cloud, St. Augusta, Sartell, Sauk Rapids <br />For the cities shown, the <br />estimated sales tax bases range <br />from about 44 percent of the <br />statewide average to nearly <br />three times as much. By <br />contrast, local property tax <br />bases range from 30 to 105 <br />percent of the statewide <br />average, reflecting in part state <br />policies designed to equalize <br />local property tax capacity. <br />7 <br />