In addition to state-shared revenue sources, the Legislature has authorized a number of other local revenue
sources. In many instances, the local government must enact an ordinance providing for the levy and
collection of the fee, tax, or surcharge. However, in some cases, referendum approval is required. For a
number of revenue sources included in this category, general law restricts the expenditure use of the generated
funds. The following revenues are included in the category of other local revenue sources.