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4. Calculate the revenue collected from federal income taxes, state income taxes, and the local pay roll tax for FY 2018 and prepare a revenue

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4. Calculate the revenue collected from federal income taxes, state income taxes, and the local pay roll tax for FY 2018 and prepare a revenue estimate for Jefferson City's Public School System for FY 2019 based on the following information. Assume that no other deductions came from the employee's salary other than what is listed in the spreadsheet. Hint: New employees are not eligible for raises, which are based on performance from the previous fiscal year. (See Appendix 5D) FY 2018 Facts: The school system currently has 34 full time employees. There is one superintendent, two principals, three janitors, ten kitchen staff, and eighteen teachers including coaches). The superintendent has a salary of $99,000.00 Each principal has a salary of $75,000.00 . Four of the teachers (Teacher A) have salaries of $55,000.00; six teachers (Teacher B) have salaries of $45,000.00; and six teachers (Teacher C) have salaries of $40,000.00 The remaining two teachers (A Level) are also coaches. The football coach receives an additional $5,000.00 in salary and the basketball coach receives an additional $7,000.00 in salary each year. Mrs. Jones manages the kitchen. Her FY 2018 salary is $45,000.00 The remaining kitchen staff make $28,000.00 each in FY 2018. The three janitors make $25,000.00 each in FY 2018, The federal income tax rates are. Salary Range Calculations $0-$9,325 = $9,325 x 10% $9,325.01-837,950 = $28,624.99 x 15% $37,950.01-$91,900 = $53,949.99 x 25% $91.900.01-$191,650 - $99,749.99 x 28% The tax rates are the same in FY 2018 & FY 2019. The state income tax rate is 4% for the first $3,000.00 of employee salary and 5.5% on everything above that amount. The rate is the same in both years. The local payroll tax is 1.75% in FY 2018 and 1.85% in FY 2019. FY 2019 Facts: In FY 2019, the school system hired 2 more teachers at the Teacher D level. They will begin work in FY 2019 at a salary of $35,000.00 In FY 2019, each school employee received a 5% raise except the principals and superintendent. They received a 2% raise. Note, new employees do not receive a raise

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