Skip to main content
Data from U.S. Census Bureau · 2026 · Methodology
CitySpend

Revenue Diversity

The degree to which a city's revenue comes from multiple sources (property tax, sales tax, fees, grants) rather than being concentrated in a single stream.

How It Works

Revenue diversity is a key indicator of fiscal resilience. Cities that rely on a single dominant revenue source are vulnerable to sector-specific shocks. CitySpend measures revenue diversity using an adapted Herfindahl-Hirschman Index (HHI) across major revenue categories. A perfectly diversified city would score 100; a city getting all revenue from one source would score near 0. Revenue diversity is one of the six factors in the CitySpend Fiscal Health Score.

Related Terms

  • Property TaxA tax levied on real estate (land and buildings) based on assessed value. Property taxes are the single largest revenue source for most U.S. city governments.
  • Sales TaxA consumption tax collected on retail purchases. Many cities levy a local sales tax on top of state and county rates.
  • Intergovernmental RevenueMoney a city receives from federal or state government through grants, shared taxes, or direct transfers.
  • Fiscal Health ScoreCitySpend's proprietary 0-100 composite score (graded A through F) measuring a city's overall financial health across six weighted factors.

About This Definition

This definition is part of the CitySpend Municipal Finance Glossary59 terms explaining how city governments fund and manage public services. All definitions are written in plain language for taxpayers, journalists, students, and municipal bond investors.