This study focuses on the generation of revenues in Gombe Local Government and the yearly increase or decrease in revenue generation over the years. The aim is to develop a pattern in the management of revenue generation and to see if there is a steady increase in the revenue generated over the years. The data used in this work is a secondary data, collected from the inland revenue department of the Local Government. The data covered period of eleven years, from 2006 to 2016. Analysis were carried out using the ordinary Least square and Autoregressive Moving Average (ARMA) models. The results from the two methods (That is, the linear trend and the moving average) show a steady increase in the revenue generated over the years and a slight instability in the deseasonalised data.