title = "Revenue Sources and Forecasting"

content = """
Cedar Valley's revenue mix includes property tax, sales tax, fees and charges,
and intergovernmental revenue (state shared revenue, grants).

**Property Tax:** Based on assessed valuations and the adopted millage rate.
Forecasts must account for assessment cycles, appeal outcomes, and new
construction. Growth is often modest but stable.

**Sales Tax:** Tied to local and regional economic activity. Use state and
regional economic indicators, prior-year trends, and known base changes
(e.g., new retailers, online sales tax rules) to project.

**Fees and Charges:** Enterprise fund revenues (utilities) and user fees
(permits, recreation). Model based on rates, volume assumptions, and
adopted fee schedules.

**Intergovernmental:** State shared revenue formulas can change with
legislation. Grant revenue is often one-time or project-specific; do
not assume renewal without confirmation.

**Best Practice:** Use conservative assumptions for recurring revenue.
Document the basis for each projection. Run sensitivity scenarios.
"""  # noqa: E501

version = "0.0.1"
