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This report updates a study conducted by the Center for Applied Urban Research in 1983. The first section of this report compares the revenue structure of Omaha with the revenue structure of other U.S. municipalities. The comparisons are based on data contained in the U.S. Bureau of the Census publications, City Government Finances in 1980-81 and 1984-85. The categories of comparison cities are all U.S. cities, cities with populations between 300,000 and 500,000, and ten cities that are comparable to Omaha in size and central/ core city percentage of total metropolitan area population.