Administrative Services Department, a part of the City of Palo Alto, offers accounting, budgetary, information technology, purchase and contract administration services. It operates a real estate and property management division that offers leasing and utilities services for utility facilities, parks, museums and community centers. The department works in partnership with Palo Alto Housing Corporation and the Department of Community Development and Planning. Administrative Services Department also makes revenue collection and utility billings and provides parking permits and transient occupancy tax payments and parking citation and user tax payments. The City of Palo Alto features fire, police, human resources and community service departments.