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and other post -employment benefits. Inflows anticipate future contributions to the pension plan and retiree health care <br />and other post -employment benefits as well as certain asset retirement obligations. <br />Governmental Activities <br />Increase <br />2024 2023 (Decrease) <br />42,866,263 <br />The following table provides a summary of the City's operations for the years ending 2024 and 2023 for both governmental <br />and business -type activities. <br />Revenues <br />Program Revenues <br />Charges for Services <br />Operating Grants and <br />Contributions <br />City of Paris Changes <br />in Net Position <br />Governmental Activities <br />10,055,565 11,972,295 <br />1,467,445 1,536,446 <br />Business -Type Activities <br />20,935,627 <br />468,281 <br />8 <br />$ 19,633,034 <br />998,533 <br />Total <br />$ 30,991,192 <br />1,935,726 <br />$ 31,605,329 <br />2,534,979 <br />Governmental <br />Property Taxes $ 11,121,845 $ 9,207,529 $ 1,914,316 <br />activities <br />Sales Taxes 10,828,578 10,496,451 332,127 <br />decreased the <br />Franchise Taxes 4,697,982 <br />City of Paris' <br />Hotel Occupancy Taxes 1,451,801 4,725,373 (27,391) <br />net position <br />Unrestricted Investment Earnings 1,968,083 1,284,639 <br />by <br />Miscellaneous 3,061,069 1,369,937 167,162 <br />$15,837,986 <br />Gain Loss onDis Disposal - <br />(Loss) p 1,012,657 <br />Or 25.91% <br />Program Revenues 12,760,438 170,071 598,148 <br />during the <br />14,599,606 2,048,412 <br />current fiscal <br />(170,071) <br />year. This <br />(1,839,168) <br />decrease was <br />caused by the reclassification of grant revenue from the General fund to the Water/Sewer Fund and <br />a transfer from <br />Debt Service to the Water/Sewer Fund to reclassify debt issuance. Total general and program revenues were up <br />$3,023,535 (7.05%). The largest contributors to this increase were property taxes and miscellaneous revenue. <br />General Revenues & Program Revenues <br />Increase <br />2024 2023 (Decrease) <br />42,866,263 <br />The following table provides a summary of the City's operations for the years ending 2024 and 2023 for both governmental <br />and business -type activities. <br />Revenues <br />Program Revenues <br />Charges for Services <br />Operating Grants and <br />Contributions <br />City of Paris Changes <br />in Net Position <br />Governmental Activities <br />10,055,565 11,972,295 <br />1,467,445 1,536,446 <br />Business -Type Activities <br />20,935,627 <br />468,281 <br />8 <br />$ 19,633,034 <br />998,533 <br />Total <br />$ 30,991,192 <br />1,935,726 <br />$ 31,605,329 <br />2,534,979 <br />