ICMA Insights has not collected figures on arts and culture, as we’ve tried to focus on the core services like police, fire, road and park maintenance, and internal services (IT, HR, fleet) that tend to be most comparable.
In researching this issue further, the city may want to consider the breakout categories that could be a part of this larger topic. For instance, what revenue sources do jurisdictions dedicate to the arts? In growing communities, there may be a visual arts component included in development fees (e.g., in Cerritos and Indio, California). In others, there may be a public/private partnership or non-profit approach (Greer, South Carolina partially supports its arts council via sponsorships). As for performing arts, those activities may be rolled into community center or special events budgeting.
Regardless, to achieve more meaningful comparisons, I would recommend considering the actual per capita expenditures for those programs, rather than percentage of budget, as percentages would vary considerably in communities served by multiple separate agencies (e.g., park or fire districts, housing authorities, libraries provided by the county, etc.).