This paper aims to analyze the possible factors that determine the collection of the real state tax and tax of industry and trade in Cartagena. The article addresses two perspectives. First, we performed a descriptive analysis of the behavior of tax revenues in Cartagena. Second, we estimate a linear regression model to identify factors that explain the collection of the Cartagena. In reviewing the literature we did not identified models to explain the behavior of the collection of tax revenues in the local government of Colombia or other countries. However, it appears that the collection of the local tax is explained by several factors: socioeconomic status, years of education, cadastral valuation, effective rate, low income, amount of informal workers. Regarding the tax of industry and trade, the collection presents an appreciable reduction, although the city has a significant industrial sector for productive activity.