The latest issue of The John Locke Foundation’s By The Numbers report on the cost of local government is out. The report is available here. The key fact:

Charlotte finds itself in the familiar position of leading North Carolina’s largest cities in the John Locke Foundation’s annual ranking of local tax-and-fee burdens.

Residents of the Queen City and the rest of North Carolina are learning about the rankings later than normal this year, thanks to a record number of late reports from local governments across the state.

With a city and county government bill topping $2,388 per person in the 2012-13 budget year, Charlotte ranked No. 1 among 33 ranked cities with populations of at least 25,000 people. Charlotte edged out No. 2 Mooresville ($2,386 per person), with Wilmington ($2,242), Durham ($2,199), and Monroe ($2,167) rounding out the top five.

Raleigh ($1,937) ranked No. 10. Greensboro ($1,885) ranked No. 15.