WASHINGTON - Compared with fourth quarter 2008, tax revenue for state and local governments in fourth quarter 2009 was up 0.76 percent, marking the first quarter of positive revenue growth in five quarters, according to a U.S. Census Bureau report.

Tax revenue for the quarter totaled $360.1 billion compared with $357.4 billion reported for the fourth quarter 2008.

Of the four largest tax categories, property tax and corporate income tax revenues increased in the fourth quarter, while general sales tax and individual income tax revenues continued to decline.

Total property tax revenue increased 5.8 percent in the fourth quarter of 2009 to $169.8 billion from $160.5 billion in the fourth quarter of 2008.

Corporate income tax growth was positive for the latest quarter, up 3.4 percent, after showing declines in seven of the past nine quarters. Fourth quarter 2009 revenue was $9.1 billion, up from $8.8 billion in the fourth quarter of 2008.

On the minus side, individual income tax growth was negative for the fifth quarter in a row. Revenue dropped 4.7 percent from the same quarter the prior year. General sales tax growth was negative 2.8 percent, leading to the fifth consecutive quarter of negative sales tax growth.

Among other taxes, alcoholic beverage sales tax revenue was up 2.2 percent from the fourth quarter of 2008. Motor fuels sales tax revenue was down 4.8 percent when compared with fourth quarter 2008. Similarly, tobacco sales tax revenue was down 3.1 percent.