REVENUE ACCOUNT DEFINITIONS

Transcription

1 CITY OF POWAY REVENUE ACCOUNT DEFINITIONS 7100 TAXES AND FRANCHISES Revenue in the 7100 series represents taxes on retail sales, property taxes, franchises or head (room) tax. Most of the taxes in this category are paid directly to the City by the unit that collects the tax Property Tax - Current: Secured and unsecured property tax allocated to the City by the County at the rate of 1% of the assessed value of the property. Payments are made to the City about 14 times a year with the majority paid in December and April. Normally property value is anticipated to grow (i.e., inflate) at 2% of the prior year's values Property Tax - Delinquent: Secured and unsecured property taxes that were levied in prior tax year(s), but were not paid when levied. As the County collects these late taxes, they are paid to the City Supplemental Tax Roll - Current: Secured and unsecured property taxes generated from supplemental assessments which are the result of increases in assessed valuation due to changes of ownership or new construction and are billed at the time of their occurrence Homeowners' Property Tax Exemption: A $7,000 exemption provided for in the State Constitution. The exemption is deducted from the full value of the dwelling unit from the tax bill paid by the citizens. The State then reimburses the County who, in turn, reimburses the City for the loss of revenue. The exemption is constitutionally guaranteed to the taxpayer, but the reimbursement to the City is subject to annual budget review by the State Property Tax in-lieu of VLF. As part of the State Budget Act of 2004 the state swapped property tax for Vehicle License Fees (VLF) Real Property Transfer Tax: Tax imposed on the transfer of real property at a rate per dollar value of sale. This tax is collected and paid to the City throughout the year as part of the 14 tax increment payments Property Tax Trust Distribution: The City s allocation from the Property Tax Trust established under ABX1-16. Replaces property tax increment formerly received on behalf of the Poway Redevelopment Agency prior to its dissolution in February Property Taxes - Flood Zones: Property tax collections within this area for drainage, flood control, etc., used for operations and maintenance Sales Tax: A portion of the statewide sales tax collected by businesses and paid to the State. The State remits a portion of the tax to the City each month then, periodically (quarterly in most cases), adjusts the payments to "actual" amounts. The tax is paid to the City based on point of sale collections. Currently the local allocation is 1 percent.

2 Page 2 of Prop. A Sales Tax: Additional 1/2 percent sales and use tax passed by the voters in San Diego, November This sales and use tax will last for 20 years beginning April 1, 1988, and ending March 31, The tax was extended by voters in November 2007 and will now expire March 31, The revenue generated by this tax increase will fund many transportation purposes, including transit and streets and roads Transient Occupancy Tax: A tax collected from hotel-motel guests as a percentage of their room rate. The tax is collected by the hotel-motel owner and remitted quarterly to the City. The tax rate is 10% Franchises: Revenues for use of public right-of-way or right granted to SGD&E to furnish gas, and electricity to the City Franchises: Revenues for use of public right-of-way or right granted to Southwestern Cable to furnish cable television services Franchises: Revenues for use of public right-of-way or right granted to Cox Cable to furnish cable television services LICENSES AND PERMITS Revenue in the 7200 series represents collections for licenses and permits issued directly by the City or by the City for another governmental unit Animal Licenses: Licenses issued to regulate and control dogs and horses. The licenses are issued by the County with the City receiving a minor portion of the dog licensing fee. The fee collected for horse licenses is eventually returned to the City for riding trails. Community Services and Customer Services coordinate these programs for the City Business Regulatory Fee: An amount collected for regulation of businesses in the City. This program is jointly controlled by Safety Services, Planning Services, and Administrative Services State License Commissions: Handling fees for selling State of California fishing licenses. Collected at Lake Poway on a daily basis Regulatory License Fee: An amount collected for regulation of specific businesses in the City, such as massage technician, solicitor, and bingo. This program is jointly controlled by Safety Services, Planning Services, and Administrative Services Sanitation Permits: Permits issued to firms to negotiate trash collection within the City Fishing Permits: A permit issued by Community Services for the privilege of fishing at the Lake Boat Permits: A permit issued by Community Services to obtain the use of a boat on the Lake.

3 Page 3 of Construction Permit - Excavation: A permit issued by Public Service to allow for encroachment on public right-of-way. The rates charged for the permit are based upon various unit prices that relate to the type of work to be performed. The rates are outlined in a City resolution (currently Resolution 325) and the authority for the collection is part of the Ordinance Construction Permit - Grading: A permit issued by Public Services that allows for grading. The rates are also outlined in a City resolution (currently Resolution 325) Parking Permit: A one-day permit issued for parking at the Lake. Community Services collects and issues the permits. The rates are established by City Resolution FINES AND FORFEITURES Revenue in the 7300 series represents collection of levied for citations Fines and Penalties: The revenue generated by citations issued by the Sheriffs. Revenue represents collections for citations from the courts or from the firm that processes the City's tickets USE OF MONEY AND PROPERTY Revenue in the 7400 series represents income generated from the rental of property and equipment, or derived from the investment of the City's funds Interest Income - General: Income generated from the investment of City funds. The interest income is apportioned to the funds based upon the positive cash balances in the fund at the end of each month. Any interest earnings not budgeted is allocated to the general fund. Investment of City funds is performed by Administrative Services Interest Income - Restricted: Income generated from the investment of City funds received as earnings and specifically restricted/reserved for specific funds Interest Income - Bond: Income generated from the investment of City funds received as earnings on cash collected for bonded debt payments Interest Income - Loans: Interest earned on principal due to another entity Interest Income - Note Receivable: An account to record interest earnings on a note Interest Income Market Value Adjustment: Annual year-end adjustment needed to record the year to year change in the City s investment portfolio s market value Rental of Property: Rental of general city property to various entities and rental of City owned housing units Cable TV Services: Charges paid by residents of City owned housing units for reimbursement of costs of cable television service billed to the City by Cox Cable.

4 Page 4 of Gas & Electricity Service: Charges paid by residents of City owned housing units for reimbursement of gas & electricity costs charges by the City by SDG&E Water & Sewer Services: Charges paid by residents of City owned housing units for reimbursement of water and sewer service costs Storage Fees: Charges paid by residents of City owned housing units for use of on-site storage facilities Lease Revenue - Telecommunications: Lease revenue received for use of City property by Telecommunications companies Lease Revenue COP: Lease revenue received from the County of San Diego for the lease of the Sheriff s Substation in Poway Lease Revenue: Lease revenue collected for the lease of all other facilities Facilities and Equipment Rental: A fee paid by the public to reserve and secure the use of the City owned facilities and equipment, including park sites, the Performing Arts Center, and fire department training facilities Swimming Pool Rental Fees: Rental fee charged for use of City pool Pool Locker Rental Fees: Rental fees charged to the public to use pool locker. This account is administered by Community Services Yearly Capital Outlay Rental: Rental fee charged to using departments to recover the cost of acquiring replacement assets Concession Lease Rent: A rental fee paid as a percentage of income for on-site sales and services performed by a private concern that operates at a city facility Rental - Parents & Kids Sake Trailer: Rental paid by a nonprofit organization for use of the City-owned trailer office located at Metate and Community Road Rental Sports Park: Lease and percentage of gross income for operation of the privatelyoperated Sports Park located in the South Poway Business Park.

5 Page 5 of REVENUE FROM OTHER AGENCIES City's share of revenue collected by other governmental units and then paid to the City as subventions; also used to account for funding received from federal, state, or other public agencies for specific programs, grants or projects Grant Revenue - Local: Revenue received from local agencies for specific programs PUSD Contribution: Reimbursement for specific operating costs received from PUSD for joint use of the performing arts center Grant Revenue - County: Revenue received from the County for specific programs Solid Waste Reduction (Tonnage): Revenue received for reduction of solid waste disposal requirements Grant Revenue - TDA Article 4.0: State allocation of sales tax funds for use exclusively for the provision of general public transportation services and facilities. These funds are currently passed through to the County for the provision of said services Grant Revenue - Oil Recycling: Revenue received for handling and disposing of used lubricants/oil Grant Revenue Beverage Containers: Revenue received from the State s beverage container recycling program Grant Revenue - Safety Services: Grant revenue for operation of the COPS/Fast Program Sheriff s Contract Rebate: Revenues received as rebates on contract with County Sheriff s Department Grant Revenue - Household Hazardous Wastes Discretionary Funds: Revenues received for disposal of hazardous wastes Grant Revenue - Household Hazardous Wastes (AB939): Revenues received per Assembly Bill 939 for hazardous waste disposal Grant Revenue - State: Grant revenue from the state for various grants Grant Revenue - Household Hazardous Waste: Grant revenue from the California Interactive Waste Management Board for semiannual residential hazardous waste collection events Grant Revenue - Federal: Grant revenue from the Federal Government. Generally for specific program uses.

6 Page 6 of Grant Revenue - CDBG 27th Year: Federal Community Development Block Grant allocation; twenty-seventh year entitlement Grant Revenue CDBG 28th Year and forward: Federal Community Development Block Grant allocations; twenty-eight year and all future years entitlements Motor Vehicle in Lieu: Includes revenue derived from Section of Revenue and Taxation Code. Cities receive their portion of this fee on a per capita basis Off-Highway Motor Vehicle In-lieu Fees: State remits this fee semiannually to the City as a per capita amount. This revenue is apportioned and collected under vehicle Code Sections 38240(a) and State Education Augmentation Fund: State allocation to City s meant to partially offset revenue losses from reduced property taxes Gasoline Tax : Includes revenue derived from Section 2105 of the Street and Highway Code. Prop. 111, October 1990, calls for 11.5% of the 6 cents additional gas tax to be allocated to cities based upon population ranges Gasoline Tax : Includes revenue derived from Section 2106 of the Street and Highway Code. The State remits a fixed amount monthly to the City. Additionally, the City shares in a portion of the overall base sum that is not distributed to the counties and this amount is apportioned on a monthly basis Gasoline Tax : Includes revenue derived from Section 2107 of the State and Highway Code. The payment pattern for this account is the same as for The tax is collected as an amount per gallon and is distributed to cities as a per capita amount Gasoline Tax : Includes revenue derived from Section of the Street and Highway Code. These funds are allocated annually to the City based upon population ranges. The City's population must increase to 100,000 before there is a change in the bracket amount FEES AND SERVICES Revenue in the 7600 series represents charges to the public for services or commodities. Revenue in these account series represents fees for services or products Candidate Filing Fees: Fee paid by candidate for City Council office. The City Clerk estimates and monitors this account. Revenue is received only in election years Water System Analysis Fees: All City charges for water system analysis (including consultants).

7 Page 7 of Administrative Revenue: Cost recovery for staff performing services that benefit a limited public or different accounting entity. Administrative revenue includes such items as overhead charges and cost recovery for labor Miscellaneous Fees: Fees collected by departments for the sale of publications, documents and for photocopying services Passport Revenue: Cost recovery for staff performing passport services. This service was discontinued in fiscal year Advertising Sales: Revenue collected for the sales of advertising space, such as the quarterly performing arts center program Ticket Sales: Revenue from subscription and other ticket sales to events presented by the Performing Arts Division in the Performing Arts Center Performing Arts Staff Services: Cost recovery for part-time staff services performed for School District and third party rental users of Performing Arts Center Aquatic Programs and Contracts: Fees for swim classes and for programs lead by outside instructors; i.e., springboard diving, scuba, etc Leisure Contracts: Revenue received for recreation programs that are led by contract instructors; e.g., gymnastics, tiny tot, karate. The recreation participants pay a fee that offsets the cost of the individual class Recreation Programs: Revenue received for recreation programs that are led by City staff instructors; e.g., lifeguards, recreation leaders Swimming Pool Admission Fees: Fees charged to public for daily use and season passes for swimming pool Parkland Dedication Fees: Fees collected from developers for construction of parks in accordance with Ordinance Lake Poway Overnight Camping: Fees collected for overnight camping programs at Lake Poway Ticket Handling Charges PCPA: City fee for processing ticket sales at the Performing Arts Center Water Sales and Service: Revenue received from the sale of metered, treated water.

8 Page 8 of Sales - Unmetered Water: Interim water service provided at sites where there are no meters for activities such as construction and landscaping. Water service is billed manually based on minimum charge for residential users and area size for unmetered slope water Sales - SDCWAI Ramona Water: Water sold by the City to the San Diego County Water Authority for use by the Ramona Municipal Water District in accordance with a contractual agreement. Revenue is recorded monthly as service is billed Delinquency Charges - Sales: A late fee assessed to utility customers who have failed to pay their bills in a timely manner. The fee currently is a percentage of the unpaid balance Hydrant Meter Service Charges: A fee of $93 is charged for the use of a fire hydrant water meters during construction. Charges for actual water use are also made based upon the metered usage Reconnection and Turn-on Fees: A fee charged to utility customers to reestablish service. Currently the fee is a flat fee assessed to cover the labor cost of the meter reader and varies from $15 to $35 depending on the hours the service is provided Interruptible Water/Agricultural Rebate: A credit issued by SDCWA that reduces the cost of water to the City and the City's agricultural users. The discounted rate permits MWD the right to decrease (interrupt) delivery by an agreed upon amount. 7647A Interruptible Water/Agricultural Penalty: A penalty issued by SDCWA paid by City's agricultural users for consumption in excess of an allocated amount Sales Capacity Charges: Fixed cost based on meter size associated with the water meter, i.e. meter reading, repair/replacement of meter, etc Reclaimed Water Sales: Sales of reclaimed water Water Service Connection Fees: Charge paid for water service based on meter size. Connection fees are normally paid only by individuals requiring new service rather than by the large developers who expand the utility system Meter Installation: Charge for setting and connecting water meter and laterals when necessary whenever a new installation is requested. Meter installation is based on fixed charge and lateral charges are based on a fixed fee and/or actual cost Water Tag Fee: Fee charged when a water account is delinquent and the City has to place a tag on the water meter informing the customer that their water will be shut off if their water bill is not paid Sewer Sales and Services: Basic bi-monthly charge for provision of sewer treatment and disposal services 7682 High Volume Sewer: Sewer service charges billed to commercial users as part of the utility

9 Page 9 of 14 system. Billing is based on water consumption Sewer Service Connection Fees: Fees paid by sewer customers to hook up new service Annexation Fees: Fees paid upon joining the sewer district to cover processing costs collected in connection with sewer map reviews for hookup charges Inspection Fees: Fees charged by the public works department for onsite inspection of water and sewer lines, grading, inspection, etc San Diego Sewer Transportation Charges: Special fees paid by the City of San Diego Sewer Capacity: Fixed cost based on meter size associated with the sewer reading Swimming Pool-Birthday Rental: Swimming pool rental for birthday parties Swimming Pool-Passes: Sale of swimming pool passes Swimming Pool-Private Lessons: Private swim lessons Street Light Energizing Fee: This fee covers the cost of street light operations and maintenance from the time a light is energized until it is annexed into the lighting district. After annexation, costs are recovered through property tax roll assessment Drainage Fees: Fee charged to assist in overall erosion and drainage protection, facilities, and terracing Traffic Mitigation Fees: Fees paid by developers to improve traffic flow or mitigate traffic congestion near their development sites Traffic Signal Fee: Fees paid by developers to install or improve traffic signals near their development sites Landscape Median Fees: Development fee paid to improve landscaping near the development area Roadway Maintenance In-lieu Fee: Cost recovery for roadway degradation from asphalt cuts and excavations Traffic Mitigation Fees Regional Arterials: Fee established by SANDAG paid by developers to improve traffic flow or mitigate traffic congestion on arterial roadways Planning Fees: Fee charged for the review of development applications by the Planning Services Department Environmental Review Fees: Fees paid for consultants hired by the City to prepare Draft

10 Page 10 of 14 Environmental Impact Reports (EIR) for the Planning Services Department Miscellaneous Planning Fees: Various miscellaneous planning fees for zoning maps and blueprints Building Inspection Fees: Charges for building permits and associated inspection for such items as remodeling, fences, etc Plan Check Revenue: Charges for engineering review of construction plans and maps. Revenue recorded represents the overhead charges for engineering consultants and salary and overhead reimbursement for City engineering staff Miscellaneous Engineering Fees: Various miscellaneous engineering fees for maps and blueprints Inspection Revenue Fees: Revenue received for on-site inspections made by the Engineering Services Department other than those inspections connected to utility inspection Engineering Staff Time Reimbursement: Reimbursement from private developers for engineering staff time spent on boundary adjustment reviews and other miscellaneous engineering services Inspection Mobile homes: Charges for inspection of mobile homes and other structures Developer Contribution - Low/Mod Housing: Fees collected from developer for the provision of low/mod housing as required under the State Fair Share Housing mandate Inspection Permits - Roofing: Charges for inspections of roofs Habitat Mitigation In-Lieu: In-Lieu fees that are collected when habitat is destroyed by development. The fees are used to purchase replacement habitat within the Habitat Conservation Plan mitigation area Inspection City Projects: Charges for inspection of City projects Alarm Registration and Penalties: Revenue derived from alarm registration to be issued upon first occurrence of first alarm. Penalties derived from fees charged for false alarm in excess of two occurrences in 12-month period Safely Services Plan Check/Inspection: Revenue generated from fees charged to customer for plan check and inspection submitted to Fire Department Miscellaneous Safety Service Fees: Various miscellaneous safety service charges.

11 Page 11 of Ambulance Fees: Revenue received from users of the paramedic ambulance service provided by Safety Services CPR Class Revenue: Revenue received for the conducting of CPR classes Vehicle Abatement: Revenue received from state based on Poway s countywide percentage of total vehicles removed from public and private property Towing Contracts: Revenue received to reimburse the City for hiring private companies to tow a vehicle as part of a nuisance abatement program Fire Protection Fee: A fee based on a fire flow calculation. This fee is collected in a special revenue fund via the tax roll Weed and Nuisance Abatement: Revenue received from property owners for clearing weeds, vehicles, and debris from their property. The weed and vehicle abatement program is administered by Development Services. Most of the revenue is collected on the tax roll Sewer Improvement Loan Repayments: The repayments of neighborhood loans for sewer improvements are collected in this account. Liens are placed on the individual parcels and payment is made via the tax roll Street Improvement Loan Repayments: The repayments of neighborhood loans for street improvements are collected in this account. Liens are placed on the individual parcels and payment is made via the tax roll Solid Waste Franchise Fee: Revenue for right granted to solid waste collection provider under the City's exclusive solid waste collection/recycling agreement OTHER REVENUE Revenue in the 7800 series represents collection of general obligation debt, bond proceeds, donations, sale of property refunds and other miscellaneous income Proceeds from Sale of Bonds: Proceeds from sale of debt instrument; e.g., bond, note, etc Loan Proceeds: This account is used to account for the receipt of borrowed funds Loan Repayment: Repayment of miscellaneous loans Contributions from Other Funds: Contributions received by one fund from another fund Developer Participation - Capital Improvements: Contributions from developers for capital improvement projects constructed by the City Donations - General: General contributions made to the City without specification as to use of funds for specific operating units. Usually money is received for specific programs or

12 Page 12 of 14 projects on a non-recurring basis ASSESSMENT DISTRICTS Revenue in the 7840 series represents assessment district funding Assessment District 83-1 Rancho Arbolitos: Collections of assessments from property owners in this area for landscaping and maintenance of slopes Assessment District 86-3 Sunwood: Collection of assessments from property owners in Assessment District 86-3 for landscaping and maintenance of slope in Sunwood Tract along Metate Lane. The revenue is collected on property tax rolls with assessment based on acreage Assessment District 86-1 Hirsch Ranch: Assessments collected via property tax rolls for landscape maintenance Assessment District 86-2 Sunrise Ranch: Assessments collected via property tax rolls for landscape maintenance Assessment District 87-1 Pomerado Business Park: Assessments collected via property tax rolls for landscape maintenance Assessment District 86-02B Sycamore Creek Landscape Maintenance: Assessments collected via property tax rolls for landscape maintenance Assessment District Twin Peaks: Assessments collected via property tax rolls for landscape maintenance Assessment District Poway Road: Assessments collected via property tax rolls for landscape maintenance Vehicle Maintenance Revenue: Charges to all divisions for use of Vehicle maintained by Vehicle and Equipment Maintenance Division Assessment 800MHz Radio System: Assessments collected via property tax rolls to connect Poway firefighting, police, and public services to the countywide communications system Assessment District 83-01C Kentfield: Assessments collected via property tax rolls for landscape maintenance Lighting District - Zone A: Assessments collected via property tax rolls for Street lighting costs Lighting District - Zone B: Assessments collected via property tax rolls for Street lighting costs.

13 Page 13 of Lighting District - Zone C: Assessments collected via property tax rolls for Street lighting costs Assessment District High Valley Road: Assessments collected via property tax rolls for the property owner s share of road improvement costs Assessment District Old Coach Waterline: Assessments collected via property tax rolls for the property owner s share of waterline improvement costs Bond I & R - General Water Bonds, Taxes: Interest and principal redemption collections for payment of general obligation water bonds issued by Poway Municipal Water District. Collected through property taxes as a rate per assessed value. The levy is in excess of the one percent property tax rate Bond I & R - Sewer Bonds, Taxes: Interest and principal redemption collections for payment of general obligation sewer bonds. Collected through property taxes as a rate per assessed value Community Facilities Districts - Current : Interest and principal redemption collections for payment of South Poway CFD #1 and Parkway Business Centre CFD #88-1 bonds collected through property taxes for the current year South Poway Community Facilities Districts - Prior: Interest and principal redemption collections for payment of South Poway CFD #1 and Parkway Business Centre CFD #88-1 bonds collected through property taxes for prior years Sale of Surplus Property: Proceeds of sale of surplus property owned by City. Collected by Purchasing Department after sale of property declared as surplus by Council Mutual Aid Reimbursement: Reimbursement for responses to incidents outside of San Diego County Other Refunds: Refunds for overpayments that are not accounted for in other refund accounts Returned Check Charges: Charges to customers for checks returned by their bank. Collected by Customer Services at time of restitution Workers' Compensation Insurance: Dividends received on Workers' Compensation Insurance Premiums paid in prior fiscal years and is received annually, usually in June Insurance Settlements: Property settlements awarded by insurance Recovery of Stolen Property: Revenue generated from stolen property auctioned by the Sheriff's Department.

14 Page 14 of Reimbursement Agreement Fees: Reimbursement to CF Poway for improvements in Pomerado Business Park Lawsuit Settlement: Revenue received from court settlements Miscellaneous Revenue: Revenue not property categorized in another account Mandated Costs Recoveries: Reimbursement from the State for costs associated with the provision of services and reporting requirements which are imposed by legislation. Claims are filed annually by the Finance Division FEMA Reimbursement: Reimbursement from the Federal Emergency Management Administration for eligible City expenditures associated with repair of public facilities and infrastructure damaged by natural disasters Insurance Refunds: Refunds from City s insurance provider for prior year s savings Developer/Subdivision Deposit Revenue: Deposits made with Public Services Department by developers to cover engineering, inspection and map checking of developers' construction projects Farmers Market Revenue: Revenue for City s operation of Farmers Market Developer Security Deposits: Deposits made by developers to ensure completion of project in accordance with City requirements. Refundable to developer upon project s approval.