Local revenue streams vary from city to city. The graph below shows the different areas neighboring cities rely on for General Fund revenue. User fees for city utilities like water and sewer are not included in the General Fund, as the use of these funds is limited to covering the cost of providing those services.

The major sources of General Fund revenue used in providing day-to-day operations and services come from sales and use tax, business license tax (a tax on businesses in the city, usually measured by gross receipts), transient occupancy (or hotel bed) tax and utility user tax. The City of Sierra Madre has limited businesses and retail stores, and no hotels. It relies heavily on property taxes and the utility user tax to provide police, fire, library, and community services. Some cities have voter approved special assessments for certain general services such as public safety or library services, these may or may not go into the General Fund depending on the voter initiative.