Table 5

DEPARTMENT OF REVENUE EXPENSES AND COLLECTIONS:

AVERAGE COST OF COLLECTION

Fiscal Years 1968-1997

_____________________________________________________________________________________
Fiscal       Expenditures1 ($000)           Collections($000,000)      Cost Per $100
 Year      Salaries2      Operations3       State4           Local       Collections
_____________________________________________________________________________________
 1968	    $ 3,709	    $  879	 $  591.3	      ---	   $0.776
 1969	      3,909	     1,111	    662.3	      ---	    0.758
 1970	      4,338	     1,141	    678.5	      ---	    0.806 
 1971	      5,176	     1,341	    762.1	   $ 41.4	    0.811
 1972	      5,207	     1,681	    783.3	     50.5	    0.826
 1973	      5,634	     1,789	    881.3	     64.6	    0.785
 1974	      6,674	     2,199	    980.1	     75.1	    0.841
 1975	      7,646	     2,556	  1,098.0	     91.7	    0.858
 1976	      8,724	     2,605	  1,252.2	     98.6	    0.839
 1977	      9,308	     2,845	  1,449.5	    118.5	    0.775
 1978	     10,693	     2,853	  1,676.2	    143.0	    0.745
 1979	     11,460	     3,432	  1,841.9	    158.7	    0.744
 1980	     13,349	     3,363	  1,976.3	    175.7	    0.777
 1981	     14,705	     3,816	  2,114.0	    195.4	    0.802
 1982	     15,082	     3,975	  2,334.3	    222.4	    0.745
 1983	     14,996	     4,846	  2,901.9	    306.9	    0.618
 1984	     17,177	     5,098	  3,139.0	    378.8	    0.633
 1985	     19,083	     6,222	  3,068.6	    420.4	    0.725
 1986	     21,469	     7,361	  3,544.8	    455.4	    0.721
 1987	     23,273	     7,564	  3,751.5	    500.8	    0.725
 1988	     23,838	     8,761	  4,021.2	    557.3	    0.712
 1989	     26,514	     9,091	  4,382.5	    611.9	    0.713
 1990	    29,194	     9,564	  5,014.3	    776.0	    0.669
 1991	    31,339	    12,096	  5,313.9	    867.0	    0.703 
 1992	    35,145	    14,148	  5,609.1	    904.9	    0.757
 1993	    39,534	    15,713	  5,972.3	    953.2	    0.798
 1994	    43,733	    18,965	  6,414.1	  1,047.3	    0.840
 
 1995	    45,574	    19,708	  6,820.2	  1,109.4	    0.823
 1996	    47,305	    18,547	  7,004.6	  1,116.0	    0.777
 1997	    48,154	    19,136	  7,378.8	  1,277.5	    0.777
___________________________________________________________________________________
1.  Total agency expenditures including "non-revenue collecting" activities.  
2.  Includes employee benefits.  
3.  Excludes grants and subsidies which are generally pass-through funds.  
4.  Excludes state school levy and real estate excise tax which are actually collected by counties.