2025 Municipal Budgeting Resources

This year’s Municipal Budgeting Resources Memo highlights anticipated state-shared revenues and federal resources to help guide your municipal budgeting process. Below you will find contacts at the various state agencies who can assist you with revenue estimates for your municipality.

In addition, MML staff will review the final budget status during a webinar on April 23 and at the 2025 MML summer conference. Those links appear below as well. If we can help field any questions, please contact Bill Jorch, [email protected] and Iris Ibegbulem, [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 Michael Bayrd in the Comptroller’s Office, 443.221.8480, [email protected] 

  • Cannabis Retail Sales TaxA municipality is entitled to a specific percentage of the sales tax revenue generated from licensed cannabis dispensaries located within their municipal boundaries. Please contact Michael Bayrd in the Comptroller’s Office, 443.221.8480, [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 Michael Bayrd in the Comptroller’s Office, 443.221.8480, [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. 

  • MML Legislative Session webinar registration can be found here. 

  • Inflation data 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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