Revenue tools are the various mechanisms municipalities can use to generate income. Current tools include property taxes, user fees for services, development charges, permit and licence fees, parking charges, fines, investment income, and proceeds from property sales. Municipalities seeking expanded tools advocate for options like local sales taxes, hotel taxes, vehicle registration fees, road tolls, or shares of provincial income tax. Provincial legislation determines what revenue tools municipalities may use. The debate over revenue tools centres on whether property taxes alone can sustain modern municipal services, or whether municipalities need broader, more diverse revenue options to meet growing responsibilities.