Municipal Budgeting Resources

April 2, 2024 

TO: MML Membership 

FROM: Bill Jorch, Director, Public Policy and Research 

RE: Municipal Budgeting Resources 

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The annual Budget Prep Memo is being rebranded as Municipal Budgeting Resources. This leaner document highlights the same aspects of state shared revenues and federal policies that will help guide your municipal budget process. The contacts at the various state agencies should be able to assist with revenue projections for your specific municipality. For questions please contact Bill Jorch, [email protected]    

  • Admissions and Amusement (A&A) Tax: Municipalities have the authority to impose the A&A tax on certain leisure activities, up to a certain rate. Please contact Pharita (Jan) Akbhavasut with the Revenue Administration Division of the Comptroller’s Office for details and estimates; 410-260-7501, [email protected] 

  • Highway User Revenue (HUR): HUR is a shared revenue from the State and distributed to municipalities based on an allocation formula that includes lane miles and vehicle registrations. Please contact Jerin Scott at the State Highway Administration (SHA) for details and estimates; 410-545-5535, [email protected] 

  • Income Tax: Income tax is another shared revenue. Distribution to municipalities is based on a percentage of county income tax generated from municipal residents. Please contact Pharita (Jan) Akbhavasut with the Revenue Administration Division of the Comptroller’s Office for details and estimates; 410-260-7501, [email protected] 

  • State Aid for Police Protection: For those municipalities that maintain a police force, state aid for police protection is allocated based on factors articulated in statute. Please contact Paula Fitzpatrick with the Governor’s Office of Crime Prevention, Youth, and Victim Services for details and estimates; 410-697-9247, [email protected] 

  • MML Summer Conference registration details and pricing can be found here. 

  • Alterations to MML dues will be discussed by the Board of Directors at the April meeting. More information to be provided following that meeting.  

  • Information on inflation as reflected by the Consumer Price Index (CPI) can be found here. 

  • Internal Revenue Service standard mileage reimbursement rates can be found here. 

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