ABSTRACT
Most cities depend on property tax, sales tax, and franchise revenue for the bulk of their funding. The Pareto Principle states that 20 percent of the invested input can potentially be responsible for 80 percent of the results obtained for revenue. If cities are to continue to be viable and sustainable then planners are going to have to assist city founders and city management in creating and maintaining land use activities that generate the income that cities need to provide essential services needed by their citizens. Property tax is a major contributor to most cities in the United States. Sales tax is often seen as a way to reduce the dependence on property tax and cities are constantly working to have other folks are not citizens of a city to help pay the bills of running the city. Some city management administrators are wondering if there is a growing case to name planners the new chief financial officers for cities.
