One of the primary duties of a councilperson is to help establish the priority and scope of city activities through the annual city budget. Following is some information to help understand the city budget. The City of Johns Creek has an annual budget of $57.6 million comprised of an Operations and Maintenance budget of about $50.3 million, and a Capital Improvements budget of about $7.3 million. Given about 79,000 people and 26,000 residences in Johns Creek that represents an annual expenditure of approximately $730 per person, or $2,200 per household. Property taxes are the source of about one-third of city revenues, the Local Option Sales Tax is the source of another third of city revenues, and the final third of city revenues is collected through franchise fees, business taxes, 911 fees, and other similar charges. The Capital Improvements budget of $7.3 million is 60% funded by the Federal and State governments, and 40% funded by the City. Just recently, the allocation of the Local Option Sales Tax revenues between the cities and Fulton County was updated to reflect the growth of the Johns Creek area as measured in the 2010 census. This updated allocation means that the city of Johns Creek will receive an increase of $1.9 million in sales tax revenues beginning in 2014. This increase would allow for a 60% increase in the Johns Creek Capital Improvements budget. The impact of this significant revenue increase on the city budget needs to be carefully assessed. It would be wise to save some of this money for a rainy day fund, and to set some of the money aside for upkeep of the physical improvements the city is making.