Article 35 of the Saudi Municipalities Law

This article answers the question: where does the municipality's money come from? It lists seven resources:

1. Fees: the direct fees the municipality collects itself, and its share of the indirect fees that the state allocates to municipalities and collects for their benefit.
2. Fines.
3. Revenues from the municipality's property, such as the returns on its assets.
4. Bequests and gifts.
5. Exceptional fees imposed by a special regulation to secure exceptional emergency expenses.
6. Subsidies and allocations that the state approves for the municipality.
7. Other resources authorized by regulation.

Note the difference between direct fees, which the municipality collects itself, and indirect fees, which the state collects and then allocates a share of to municipalities. The exceptional fees in item (5) are imposed only by a special regulation, and for a specific purpose, which is securing exceptional emergency expenses. The last item leaves the list open, but on condition that the resource is authorized by regulation.

The article does not state the amounts of these fees, fines or subsidies.

Before it comes Article 34, which makes the preparation of the municipality's budget follow the regulations on that, and ties its start and end to the state budget. It is followed by Article 36, which requires the head of the municipality to submit the draft budget to the municipal council, to be discussed under the procedures and dates set out in the regulations.