Vermont’s overall tax revenues were up by 3.7 percent in December, according to a monthly report from Jeb Spaulding, secretary of the Agency of Administration.

Personal income, the largest revenue category, was up by nearly 9 percent. Meals and rooms taxes were 6.34 percent higher, and the inheritance and estate taxes are up 8 percent.

Meanwhile, corporate taxes fell by about 25 percent.

Jeb Spaulding, secretary of the Agency of Administration, says “the labor market recovery remains on track,” and the rooms and meals tax increase means the tourism industry is faring well.

The lag in corporate revenues could be a sign, Spaulding says, that companies are spending money on new hires.

“To be on target, or a little ahead, in all three major funds halfway through the budget year is good news, especially given the stormy weather we have encountered here and in Washington, D.C.,” Spaulding said.

To date, General Fund revenues for fiscal year 2014 are up by $3 million, or 0.43 percent. So far, overall tax receipts are $22.33 million higher than last year.

The state’s economists will issue an update to the state’s revenue forecast on Jan. 16.