Executive Legislative Judicial Executive

County, municipal and other local

• Real estate and personal property tax

• Commercial property tax

• Sales tax (where allowed by the state)

• Fines for traffi c, parking, and other minor offenses

• Income tax or business gross receipts tax (where allowed by the state)

• Miscellaneous permits, licenses, and fees

H

OW THE

 U.S. I

S

 G

OVERNED

Funding government in the United States

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35

Appellate: A court that hears cases ap-

pealed from lower courts. Some courts 

have both original jurisdiction (that is, 

cases may be tried fi rst in the court) and 

appellate jurisdiction.