FY 17 Annual Report

REVENUE CATEGORIES

2017

CITY OF SPENCER, IOWA

Below are examples of the Revenue Line Items that can be found within each Revenue Category. Not all Departments/Fund will have each and everyone of these categories.

INTERGOVERNMENTAL Grant Proceeds Clay County Payments

CHARGES FOR SERVICE

Tow & Impound Fees Board of Adjustment Fees Fuel Reimbursement

Federal Payments Road Use Tax Distribution SMU Payments State of Iowa Payments

Inter-Library Loan Reimbursement Campground/Shelter Rental Fees Aquatic Center Passes / Admissions Cemetery Charges (Burials, Lot Sales, etc) Refund/Reimbursements

MISCELLANEOUS

Fines & Fees Municipal Infractions Miscellaneous Income

CSI Sewer Charge Connection Fees Storm Water Fees User Fees Sales Tax Charges Fire Contracts League Fees Loan Payments

Donations

Storefront Initiative Reimbursement Memorials/Endowments

Sale of Recyclables

Interest USE OF MONEY & PROPERTY

Statewide ASR Quarterly Fee Landfill Contracts Tag Sales Transfer Station Receipts Hangar Rental Fees

Rental Income Farm Income

LICENSES & PERMITS

RCC Fees

Electricians/Plumbing Permits Excavators Licenses Building/Plumbing/Electrical Permits Sign/Fence/Excavation Permits Cigarette Permits Liquor Permits

Beverage/Liquor/Food Revenue Golf Course Fees

TAXES

Insurance Property Tax Property Taxes

Cable TV Franchise

Utility Replacement Excise Tax Hotel/Motel Tax Local Option Sales Tax Tax Increment Financing Revenue SSMID Property Tax

OTHER FINANCING SOURCES Transfers

Bond Proceeds

Assessment Payments SPECIAL ASSESSMENTS

INTRODUCTION