Answer :
When a municipality accumulates revenue, usually through the implementation of taxes and fees, it must invent this revenue back into the community in a way it sees fit.
Municipalities get their revenue by charging citizens who own property, for example: land, houses and businesses. Besides, municipalities charge tariffs for services such as water, electricity, etc. There are some municipalities which are dependent on funding from the national government as a source of revenue. What is more, municipalities must budget the revenue effectivily, so as to manage the money available to the best interest of the community.