As head of the municipal planning and urban management in cities are known; It is the duty of service to the citizens. In order to create an acceptable environment for citizens to implement projects and programs, their costs are known by the name of municipal revenue. These revenues are sometimes directly and sometimes indirectly in the circumstances. Review and analysis of these revenues can be useful and helpful for planning better in cities. Therefore, in this study, stable income urban municipalities with a sustainable development approach will be discussed in Bandar Abbas. The research populations are residents of Bandar Abbas and officials of the civil administration. The Student t-test to measure used to evaluate the stability of financial resources and income. As well as regression analysis the effect of increasing revenue and developing sustainable social, cultural and development of Bandar Abbas municipal evaluated. And finally municipal revenue sources through VIKOR models were evaluated and ranked.