Florida / Fiscal data / Local government finances / New Smyrna Beach
New Smyrna Beach, municipal government
Revenues and expenditures by account code and fund type, every local fiscal year EDR has tabulated from the Annual Financial Reports filed with the Department of Financial Services.
In Volusia County: Volusia County government
Revenues, FY2024$209,918,942
Revenues, change on FY2023+10.8%
Revenues per resident, FY2024$6,451
Expenditures, FY2024$186,450,599
Expenditures, change on FY2023+8.3%
Expenditures per resident, FY2024$5,730
Population, 202432,542
Revenues and expenditures by fiscal yearMunicipal governmentFY2024: $209,918,942 revenues
Totals of every account code, including transfers between funds and the Custodial Fund from FY2021. Real figures are in dollars of the latest fiscal year with a price index; per resident uses EDR's population for each year.
Revenues by categoryMunicipal governmentFY2024: $209,918,942
One line per EDR category heading: General Government Taxes, Permits, Fees, and Special Assessments, Intergovernmental Revenues, Charges for Services, Judgments, Fines, and Forfeits, Miscellaneous Revenues, Other Sources, Taxes, Intergovernmental Revenue, Permits and Franchise Fees.
Expenditures by categoryMunicipal governmentFY2024: $186,450,599
One line per EDR category heading: General Government Services (Not Court-Related), Public Safety, Physical Environment, Transportation, Economic Environment, Culture / Recreation, Other Uses and Non-Operating, Other Uses, Human Services.
Revenues by account code
Account codes and names as the Department of Financial Services' Uniform Accounting System lists them, grouped under EDR's category headings. FY2024 beside FY2023; other years from the selector.
| Code | Account | FY2024 | FY2023 | Change |
|---|---|---|---|---|
| General Government Taxes | $36,864,879 | $30,656,988 | +20.2% | |
| 311 | Ad Valorem Taxes | $29,822,477 | $22,235,848 | +34.1% |
| 312.41 | First Local Option Fuel Tax (1 to 6 Cents Local Option Fuel Tax) | $965,598 | $858,880 | +12.4% |
| 312.51 | Insurance Premium Tax for Firefighters' Pension | $503,752 | $448,810 | +12.2% |
| 312.52 | Insurance Premium Tax for Police Officers' Retirement | $424,622 | $366,537 | +15.8% |
| 314.1 | Utility Service Tax - Electricity | $3,256,492 | ||
| 314.4 | Utility Service Tax - Gas | $290,051 | $288,854 | +0.4% |
| 314.9 | Utility Service Tax - Other | $1,290,793 | $4,415,370 | -70.8% |
| 316 | Local Business Tax (Chapter 205, F.S.) | $311,094 | $337,334 | -7.8% |
| 319.9 | Other General Taxes | $1,705,355 | ||
| Permits, Fees, and Special Assessments | $12,401,590 | $12,297,803 | +0.8% | |
| 322 | Building Permits (Buildling Permit Fees) | $2,683,503 | $2,548,344 | +5.3% |
| 323.1 | Franchise Fee - Electricity | $3,108,998 | $3,403,211 | -8.6% |
| 323.3 | Franchise Fee - Water | $781,189 | $706,693 | +10.5% |
| 323.4 | Franchise Fee - Gas | $172,936 | $189,743 | -8.9% |
| 323.6 | Franchise Fee - Sewer | $704,913 | $666,588 | +5.7% |
| 323.7 | Franchise Fee - Solid Waste | $773,157 | $726,891 | +6.4% |
| 323.9 | Franchise Fee - Other | $80,854 | $74,153 | +9.0% |
| 324.11 | Impact Fees - Residential - Public Safety | $123,372 | $138,510 | -10.9% |
| 324.12 | Impact Fees - Commercial - Public Safety | $181,523 | $216,743 | -16.2% |
| 324.31 | Impact Fees - Residential - Transportation | $248,882 | $272,278 | -8.6% |
| 324.32 | Impact Fees - Commercial - Transportation | $188,446 | $269,581 | -30.1% |
| 324.61 | Impact Fees - Residential - Culture / Recreation | $201,150 | $220,564 | -8.8% |
| 324.62 | Impact Fees - Commercial - Culture / Recreation | $270,000 | $166,050 | +62.6% |
| 325.1 | Special Assessments - Capital Improvement | $69,455 | -$33,711 | -306.0% |
| 329.2 | Stormwater Fee | $2,810,792 | $2,701,830 | +4.0% |
| 329.5 | Other Fees and Special Assessments | $2,420 | $30,335 | -92.0% |
| Intergovernmental Revenues | $14,399,554 | $8,495,627 | +69.5% | |
| 331.2 | Federal Grant - Public Safety | $69,086 | $109,008 | -36.6% |
| 331.39 | Federal Grant - Physical Environment - Other Physical Environment | $720,233 | $3,695,701 | -80.5% |
| 331.41 | Federal Grant - Transportation - Airport Development | $3,678,463 | $190,539 | +1830.6% |
| 331.51 | Federal Grant - American Rescue Plan Act Funds | $825,082 | $252,191 | +227.2% |
| 332.1 | Other Financial Assistance - State Source | $11,252 | ||
| 334.1 | State Grant - General Government | $119 | ||
| 334.41 | State Grant - Transportation - Airport Development | $4,869,587 | $460,390 | +957.7% |
| 334.7 | State Grant - Culture / Recreation | $591,945 | ||
| 335.125 | State Shared Revenues - General Government - Municipal Revenue Sharing Program | $228,297 | $248,711 | -8.2% |
| 335.14 | State Shared Revenues - General Government - Mobile Home License Tax | $13,440 | $13,229 | +1.6% |
| 335.15 | State Shared Revenues - General Government - Alcoholic Beverage License Tax | $51,410 | $45,014 | +14.2% |
| 335.18 | State Shared Revenues - General Government - Local Government Half-Cent Sales Tax Program | $2,067,835 | $2,162,931 | -4.4% |
| 335.21 | State Shared Revenues - Public Safety - Firefighter Supplemental Compensation | $16,860 | $22,626 | -25.5% |
| 335.48 | State Shared Revenues - Transportation - Other Transportation | $173,918 | $211,367 | -17.7% |
| 337.7 | Grants from Other Local Units - Culture / Recreation | $9,000 | ||
| 338 | Shared Revenue from Other Local Units | $1,050,705 | $981,662 | +7.0% |
| 339 | Payments from Other Local Units in Lieu of Taxes | $22,322 | $24,970 | -10.6% |
| 331.5 | Federal Grant - Economic Environment | $70,288 | ||
| 334.39 | State Grant - Physical Environment - Other Physical Environment | $7,000 | ||
| Charges for Services | $93,323,319 | $96,193,853 | -3.0% | |
| 341.2 | General Government - Internal Service Fund Fees and Charges | $4,129,974 | $4,582,693 | -9.9% |
| 341.3 | General Government - Administrative Service Fees | $347,938 | $323,929 | +7.4% |
| 342.1 | Public Safety - Law Enforcement Services | $117,666 | $29,316 | +301.4% |
| 342.2 | Public Safety - Fire Protection | $812,041 | $810,485 | +0.2% |
| 343.1 | Physical Environment - Electric Utility | $45,849,178 | $50,782,209 | -9.7% |
| 343.3 | Physical Environment - Water Utility | $13,033,381 | $11,603,253 | +12.3% |
| 343.4 | Physical Environment - Garbage / Solid Waste | $9,416,727 | $8,806,585 | +6.9% |
| 343.5 | Physical Environment - Sewer / Wastewater Utility | $12,994,019 | $12,457,804 | +4.3% |
| 344.1 | Transportation - Airports | $2,267,752 | $2,388,728 | -5.1% |
| 344.5 | Transportation - Parking Facilities | $1,461,854 | $1,383,965 | +5.6% |
| 347.2 | Culture / Recreation - Parks and Recreation | $2,581,255 | $2,242,569 | +15.1% |
| 347.5 | Culture / Recreation - Special Recreation Facilities | $255,839 | $234,515 | +9.1% |
| 349 | Other Charges for Services (Not Court-Related) | $55,695 | $547,802 | -89.8% |
| Judgments, Fines, and Forfeits | $861,135 | $591,279 | +45.6% | |
| 351.1 | Court-Ordered Judgments and Fines - As Decided by County Court Criminal | $103,864 | $70,225 | +47.9% |
| 351.3 | Court-Ordered Judgments and Fines - As Decided by County Court Civil | $10,114 | $15,761 | -35.8% |
| 354 | Fines - Local Ordinance Violations | $692,460 | $490,934 | +41.0% |
| 359 | Other Judgments, Fines, and Forfeits | $54,697 | $14,359 | +280.9% |
| Miscellaneous Revenues | $21,767,331 | $14,030,969 | +55.1% | |
| 361.1 | Interest and Other Earnings - Interest | $4,369,560 | $4,782,765 | -8.6% |
| 361.3 | Interest and Other Earnings - Net Increase (Decrease) in Fair Value of Investments | $8,029,321 | ||
| 362 | Rents and Royalties | $1,940,581 | $1,698,169 | +14.3% |
| 364 | Sales - Disposition of Fixed Assets | $143,326 | $11,713 | +1123.6% |
| 365 | Sales - Sale of Surplus Materials and Scrap | $44,161 | ||
| 368 | Pension Fund Contributions | $3,164,355 | $3,093,064 | +2.3% |
| 369.9 | Other Miscellaneous Revenues - Other | $4,076,027 | $1,518,221 | +168.5% |
| 361.2 | Interest and Other Earnings - Dividends | $3,116,702 | ||
| 361.4 | Interest and Other Earnings - Gain (Loss) on Sale of Investments | -$189,665 | ||
| Other Sources | $30,301,134 | $27,224,718 | +11.3% | |
| 381 | Non-Operating - Inter-Fund Group Transfers In | $9,069,302 | $15,986,638 | -43.3% |
| 384 | Proceeds - Debt Proceeds | $14,640,330 | $4,500,000 | +225.3% |
| 388.1 | Proceeds of General Capital Asset Dispositions - Sales | $12,860 | ||
| 388.2 | Proceeds of General Capital Asset Dispositions - Compensation for Loss | $76,991 | $193,962 | -60.3% |
| 389.1 | Proprietary Non-Operating Sources - Interest | $3,109,448 | $52,731 | +5796.8% |
| 389.7 | Proprietary Non-Operating Sources - Capital Contributions from Other Public Source | $3,392,203 | ||
| 382 | Contributions from Enterprise Operations | $6,491,387 | ||
| Total, all account codes | $209,918,942 | $189,491,237 | +10.8% |
Expenditures by account code
Account codes and names as the Department of Financial Services' Uniform Accounting System lists them, grouped under EDR's category headings. FY2024 beside FY2023; other years from the selector.
| Code | Account | FY2024 | FY2023 | Change |
|---|---|---|---|---|
| General Government Services (Not Court-Related) | $32,525,573 | $24,445,583 | +33.1% | |
| 511 | Legislative | $345,086 | $269,739 | +27.9% |
| 512 | Executive | $1,649,115 | $2,145,356 | -23.1% |
| 513 | Financial and Administrative | $3,182,013 | $2,772,807 | +14.8% |
| 514 | Legal Counsel | $571,219 | $539,424 | +5.9% |
| 515 | Comprehensive Planning | $1,394,364 | $1,220,248 | +14.3% |
| 517 | Debt Service Payments | $15,570,477 | $3,795,098 | +310.3% |
| 519 | Other General Government Services | $9,813,299 | $13,702,911 | -28.4% |
| Public Safety | $27,784,734 | $26,106,244 | +6.4% | |
| 521 | Law Enforcement | $13,063,012 | $11,227,529 | +16.3% |
| 522 | Fire Control | $10,584,267 | $10,504,863 | +0.8% |
| 524 | Protective Inspections | $4,109,603 | $4,351,102 | -5.6% |
| 525 | Emergency and Disaster Relief Services | $27,852 | $22,750 | +22.4% |
| Physical Environment | $88,152,106 | $84,524,910 | +4.3% | |
| 531 | Electric Utility Services | $48,282,374 | $49,637,590 | -2.7% |
| 533 | Water Utility Services | $13,154,871 | $12,641,277 | +4.1% |
| 534 | Garbage / Solid Waste Control Services | $8,700,468 | $8,295,820 | +4.9% |
| 535 | Sewer / Wastewater Services | $14,768,797 | $13,481,499 | +9.5% |
| 538 | Flood Control / Stormwater Management | $3,245,596 | ||
| 539 | Other Physical Environment | $468,724 | ||
| Transportation | $18,393,670 | $12,780,412 | +43.9% | |
| 541 | Road and Street Facilities | $8,441,687 | $7,579,013 | +11.4% |
| 542 | Airports | $8,701,376 | $4,244,034 | +105.0% |
| 545 | Parking Facilities | $1,250,607 | $957,365 | +30.6% |
| Economic Environment | $818,764 | |||
| 552 | Industry Development | $818,764 | ||
| Culture / Recreation | $9,706,450 | $8,336,980 | +16.4% | |
| 572 | Parks and Recreation | $8,084,018 | $6,824,920 | +18.4% |
| 575 | Special Recreation Facilities | $1,622,432 | $1,512,060 | +7.3% |
| Other Uses and Non-Operating | $9,069,302 | $15,986,638 | -43.3% | |
| 581 | Inter-fund Group Transfers Out | $9,069,302 | $15,986,638 | -43.3% |
| Total, all account codes | $186,450,599 | $172,180,767 | +8.3% |
Sources on this page
- Florida Legislature, Office of Economic and Demographic Research (EDR), from Annual Financial Reports filed with the Department of Financial Services: Florida Office of Economic and Demographic Research, Expenditures and Revenues Reported by Florida's County and Municipal Governments. Lag: A local fiscal year ends September 30; the Annual Financial Report is due to the Department of Financial Services nine months later, and EDR tabulates the reports over the following year, so a fiscal year is usually published one to two years after it ends. Retrieved 2026-10-01. Real figures are deflated by the fiscal year average of the US Bureau of Labor Statistics South Region consumer price index; per resident figures use the population EDR prints with each year. Sources and methods.
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