Moscow State Revenue Analysis

FY2026 Total Intergovernmental

All funds combined

Largest Source (FY2026)

$3.10M

Capital project grants (TAP/ARPA)

Sales Tax Sharing (FY2026)

$2.95M

General Fund - largest recurring source

Highway User Tax (FY2026)

$1.14M

Street Fund - gas tax return

Chart 1 of 3

Total State & Federal Revenue Received by Moscow

All intergovernmental revenue, all funds combined. FY2008-FY2026.

Includes sales tax sharing, liquor tax, highway user tax, grants, and other intergovernmental transfers. Spikes in FY2013 and FY2025-FY2026 reflect capital project grant activity (street, water, TAP). FY2026 adopted budget.

Chart 2 of 3

FY2026 State & Federal Revenue by Source ($8.1M Total)

Sorted by amount. Colors indicate funding type.

State

Federal

Interlocal

Capital Project Grants include TAP (Transportation Alternatives Program) and ARPA (American Rescue Plan Act) funds - these are one-time or cyclical, not recurring annual revenue. Water Capital Grants ($0 in FY2026) are budgeted in prior years when DEQ/IDEQ grant cycles are active.

Chart 3 of 3

State & Federal Revenue as Share of Total Budget

Intergovernmental as a percentage of all-funds revenue. FY2008-FY2026.

Intergovernmental revenue has ranged from 4-8% of the total budget. This share has declined as capital reserves grew. The spike in FY2013 reflects a high-grant year. The uptick in FY2025-FY2026 reflects increased federal capital grants.

Verified: Liquor Tax Distributions to Moscow (FY2018-FY2025)

Actual quarterly distributions from the Idaho State Liquor Division to the City of Moscow. Moscow has a state liquor store, so it receives 90% of the city allocation proportional to store sales.

Moscow's liquor distribution grew from $439,648 (FY2011) to a peak of $659,515 (FY2021), then declined to $514,630 (FY2025) - a 22% drop in 4 years. Source: Idaho State Liquor Division, Quarterly Distribution Reports, FY2011-FY2025 (15 years). Downloaded from liquor.idaho.gov/distribution-reports.

Verified: Highway User Tax Distributions to Moscow (FY2023-FY2025)

Quarterly highway user revenue (gas tax) distributions from the Idaho Transportation Department. Cities receive 30% of total highway user revenue, allocated by population.

Moscow receives approximately $950K-$990K per year in highway user tax. Source: Idaho Transportation Department, Local Highway Distribution Fund Payments, FY2023-FY2025. Downloaded from itd.idaho.gov.