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INI Residents Ys Mon-resident Impacts <br /> Dept of Revenue assisted in helping to determine what <br /> portion of revenue raised comes from residents of the <br /> jurisdiction as compared to non-residents. <br /> 2003 and 2004E figures were used, 2005 figures are not <br /> available at this time. <br /> Many of the Pequot residents shop In BaxterBrainerd on a <br /> daily basis, occasionally in St. Cloud, Duluth and the Metro. <br /> If enacted in Pequot a substantial portion would be borne <br /> by non-residents. <br /> Dept of Reveue study found cities with local sales taxes <br /> tend to be less dependent on property taxes and other <br /> funding resources. <br /> This does not suggest property taxes are lower in cities with <br /> sales tax because of the greater demand for services that <br /> extend beyond their borders-the byproduct of being a <br /> tourism area. <br /> Large communities with a strong economic base are better <br /> able to raise local monies <br />