Wisconsin cities and villages rely on many revenue sources, including property taxes, state shared revenues, and federal aids, to fund services.  Over the past decade, cities and villages have increasingly used fees as new revenue sources.

In 2007, fees and charges generated over $2.2 billion in revenue for Wisconsin's 592 cities and villages. On a per capita basis, 2007 fees cost cities and village residents $572.21 per person, up 44.3% from $396.53 in 2000. The increase was due to municipalities adopting new fees and increasing existing charges.

Although many municipalities impose fees, the focus here is primarily on the 74 Wisconsin cities and villages, excluding Milwaukee, with 2000 populations of over 10,000 (Milwaukee is treated separately; see page seven). Including Milwaukee, the municipalities studied accounted for nearly half (48.9%) of the state's total population in 2007.