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Revenue ManualRevenue Manual prepared by Office of Budget and Research April 1989 I NITRO CoUCTION This Revenue Manual was created in order to improve budgeting and fiscal management for the City of College Station. The document contains a description and a nine year history of the City's sources of operating revenue in the General, Utility, and Sanitation, and Debt Service funds. The Revenue Manual is organized such that, within each fund, items are listed numerically according to the object code. An index is also included which lists all revenue items alphabetically by title. Information Furnished on Each Revenue Item Each individual item in the Revenue Manual has been recorded on a standard form so as to provide similar types of information to the user. A brief summary of the types of information provided follows: Revenue Item -- a standard indentifying phrase for the revenue source, usually the same title found in the Annual Budget or other public correspondence. 1. fund - a fiscal and accounting entity, segregated by purpose or activity, which records financial resources or liabilities. 2. object code - an account number used to establish accounting control for revenues and expenditures. Responsible Department & Division -- the department and division which is responsible for providing the service and/or monitoring the revenue amount. Legal Authorization -- the legal reference which authorizes the city to collect this particular revenue source; usually this will be a chapter and section of the City Code, or the applicable state or federal law. Additionally, the year in which the fee was initiated and the most recent year in which the fee was revised are also indicated, i.e., checking Tax Accounts, p. 190: 1949 (1976) indicates that this charge was begun in 1949 and most recently revised in 1976. Revenue Information -- three distinct pieces of information are furnished: 1. Description - why the revenue exists, what services are provided, etc. 2. Fee Schedule - lists the charge for the provision of this service, and 3. Authorized Exemptions - if there are certain individuals or organizations who, by law, are not subject to this charge, they are so stated. Trends in Annual Collections -- where a discernible trend in the annual collection amount exists, appropriate commentary is provided. Fiscal Year Collection History/Proposals -- the actual annual collection amounts for each revenue item since 1979-80 (or since the source was authorized) are provided in the form of a graph. Also included is the estimated revenue for the current fiscal year. The preceding summary of the standard Revenue Manual form is furnished to enhance one's ability to "interpret" the information provided for each item in the Application of the Revenue Manual Application of the Revenue Manual This document becomes a significant addition to the City's budgetary information files. It should increase the ability to forecast future trends in revenue collections; and, it is anticipated that this information will also facilitate more regular reviews of the various municipal revenue sources throughout the year, and particularly during the Annual Budget process. Because of the importance of keeping the Manual as "current" as possible, all future revenue adjustments (a new source or an increase, decrease or deletion of an "old" source) should be reported to the Office of Budget and Research. In this manner, the maximum benefit may be obtained from this Manual in estimating resources to be derived from future municipal service programs. TABLE OF CONTENTS GENERAL FUND. Introduction 1 Taxes: 3001 Ad Valorem 3 3002 Delinquent Ad Valorem 4 3003 Tax Penalty and Interest 5 Franchise and Other Taxes: 3101 Franchise Tax - Telephone 6 3102 Franchise Tax - Gas 7 3103 Franchise Tax - Telecable 8 3104 Mixed Drink Tax 9 3105 Sales Tax 10 3106 Bank Franchise Tax 11 Licenses: 3201 Electrical License 12 3202 Animal License 13 3203 Taxi License 14 3204 Game Machine License 15 Permits: 3301 Builder's Permit 16 3302 Electrical Permit 17 3303 Plumbing Permit 18 3305 Mixed Drink Permit 20 3306 Health Permit 21 Fees: 3401 Filing Fees 22 3405 Paving Assessments 23 3407 Birth and Death Certificates 24 Fines, Forfeits and Penalties: 3501 Court Fines 25 3502 Accident Coding 26 3504 Warrant Service Fee 27 3506 Collection Service Fee 28 3507 False Alarm Fines 29 Charges for Current Services: 3602 Aerofit Swimming 30 3604 Sports Instruction 31 3605 Tennis Pro Shop 32 3606 Art/Cultural Programs 33 3607 Adamson Pool Admissions 34 3608 Adamson Concessions 35 3609 Adamson Swimming Instructions 36 3610 Adult Sports Revenue 37 3611 Youth Sports 38 3612 Tennis Revenue 39 3613 Court Light Fees 40 3614 Thomas Pool Admissions 41 3615 Thomas Concessions 42 3616 Thomas Swimming Instruction 43 3617 Central Park Concessions 44 3618 Bee Creek Concessions 45 3619 S. W. Little League Concessions 46 3620 S. W. Senior League Concessions 47 3621 S. W. Pool Admissions 48 3623 Miscellaneous 49 3624 Annual Passes 50 3625 Lincoln Center Concessions 51 Grants: 3701 Miscellaneous Grants 52 Reimbursements/Contributions: 3801 Transfer - Sanitation in Lieu of Taxes 53 3803 Utility/Taxes Contributions 54 3804 Transfer - Utility/Administration 55 3806 Revenue Sharing Contribution 56 3815 Transfer - Sanitation/Administration 57 3817 Transfer - Cemetery Fund 58 3818 CIP Reimbursement 59 3820 Transfer - Hotel/Motel 60 3821 Transfer - Community Development 61 - iv - Use of Property and Money: 3902 Use of City Forces 62 3903 Use of City Buildings/Equipment 63 3905 Sale of Ordinances 64 3906 County Revenue - Fire Alarms 65 3907 Ambulance Revenue 66 3908 Park Facilities Rental 67 3910 Teen Center Rental 68 3913 Teen Center Admissions 69 3914 Teen Center Memberships 70 Interest Earnings 71 Miscellaneous: 4001 Miscellaneous Revenue 72 4002 Miscellaneous Park Revenue 73 4102 Sale of Surplus Property 74 4103 Sale of Abandoned Vehicles 75 4104 Sale of Lots 76 UTILITY FUNCU Introduction 77 Use of Property and Money: 3902 Use of City Forces 78 3903 Use of City Buildings/Equipment 79 Interest Earnings 80 Miscellaneous: 4001 Miscellaneous Revenue 81 4101 Sale of Scrap 82 4102 Sale of Surplus Property 83 Electric: 4201 Utility - Electric 84 4202 Utility - Underground Construction 85 4203 Utility - Pole Rental 86 4204 Utility - Temporary Service 87 4205 Fee/Sales Tax Collected 88 Water: 4206 Utility - Water 89 4208 Utility - Water Taps 90 Sewer: 4209 Utility - Sewer 91 4211 Utility - Sewer Taps 92 4214 Utility - Security Lights 93 4215 Utility - Penalties 94 4220 Utility - Reconnect Fees 95 4221 Utility - Service Fees 96 SANITATION FUN ID Introduction 97 Use of Property and Money: Interest Earnings 99 Miscellaneous: 4102 Sanitation of Surplus Property 100 Sanitation: 4301 Sanitation - Commercial Collection 101 4303 Sanitation - Drainage 102 4304 Sanitary Landfill 103 4305 Sanitation - Dumpsters 104 -vi- GENERAL FUNC) The General Fund lives up to its name. It is the catch-all fund that contains the activities with which our citizenry are most familiar. General Administration, Finance Administration, Public Services, Police, Fire, Engineering, and Parks and Recreation are all contained within the General Fund. Revenues for this fund come from many different sources: property taxes, sales tax, franchise fees, licenses, permits, fees, fines, charges for services, transfers from other funds, and interest income. Proposed General Fund revenue for FY 1988-89 is $13,759,559 compared to $12,187,164 for FY 1987-88 or an increase of 12,90%. These numbers are, however misleading in that an additional $499,665 is being generated from property tax revenues that were not included in the previous budget. This amount does not come from a property tax rate increase but from a shift in the tax rate from the Debt Service Fund to the General Fund. The total tax rate is 38 cents per $100 of valuation with 14 cents going to the General Fund and 24 cents going to the Debt Service Fund. This shift is possible because revenues in excess of annual debt service requirements have been collected over the past year allowing an adequate reserve to build. Likewise, the change in fiscal year allowed the goal for reserve levels in the debt service fund to be reduced to twenty percent of debt service requirements. Sales tax revenue is a very positive factor in the City's revenues. Sales tax revenue has climbed significantly during the past year to almost $3.4 million from $2.9 million in the previous two fiscal years. A portion of this is attributable to an expanded sales tax base, but there has been an estimated real growth in this revenue source of about 5%. The projections for FY 1988-1989 were increased to $3.65 million. While the purpose of Municipal Court is not to generate revenues, it is important to realize that municipal court revenues are a very important source of revenue for the General Fund operation. Municipal court revenue was budgeted at $420,000 in FY 1987-88 and we realized approximately $427,000 for that 15 month period. For FY 1988-89 we have estimated revenue at $380,000, approximately 3% of the General Fund revenues. This revenue decrease is apparently caused by an increasing use of defensive driving by traffic violators. People pleading guilty or found guilty of traffic violations are entitled to take defensive driving rather than paying the ticket. In 1987, the use of the defensive driving course has resulted in the dismissal of 2,576 or 22% of the tickets, representing the Toss of more than $100,000. Revenues in the parks department are projected to increase by more than $100,000. Total parks revenues are 2.5% of total General Fund revenues. This increase is due primarily to the large number of participants in the team sports both adult and youth. It should be pointed out however, that there are also direct costs associated, such as officials and maintenance, with the increased number of teams. There are a number of other revenues that have increased by relatively small amounts. The phone franchise tax is up approximately $35,000, the cable franchise 1 tax is up about $34,000, building inspection revenue is projected to be up almost $20,000, lease of city property is up almost $25,000. Each of these is relatively minor when considered alone, but together they represent more than a $100,000 increase in revenue. The final issue relating to General Fund revenues relates to the transfer from other funds. Written policies have been approved by the City Council to clearly state the manner in which those transfers are made and are included in the policies section of FY 1989's budget document. The policy regarding administrative transfers states that it is a reimbursement for services provided by the General Fund to other Funds. The amounts transferred will be analyzed each year to ensure the appropriateness of the amount. The total transfer to the General Fund has decreased by $850,708 for FY 1988-89 with the majority of this decrease due to the moving of the utility billing division from the General Fund to an Internal Service Fund. The transfer in lieu of taxes and return on equity policy has also been formalized. The criteria established will ensure that this transfer is held in line with the Enterprise Funds ability to make that transfer. 2 REVENUE MANUAL 3 REVENUE ITEM: Ad Valorem RESPONSIBLE DEPARTMENT & DIVISION: Fund: General and Debt Service Finance Object Code: 3001 Treasury LEGAL AUTHORIZATION: State Property Tax Code REVENUE INFORMATION: Description: Tax levy on the appraisal value provided by the Brazos County Appraisal district. Taxes are collected for the city by the Brazos County Tax Office. Fee Schedule: Property tax rate adopted by the City Council. Authorized Exemptions: Various exemptions are granted to political entities, churches, and others as allowed by the chief appraiser of the Brazos County Appraisal District. TRENDS IN ANNUAL COLLECTIONS: Generally 94% - 95% of the tax levy is collected in the first year. The percentage of the tax levy going to the General Fund varies from year to year depending on needs. FISCAL YEAR COLLECTION HISTORY/PROPOSAL: 2.54 3.67 3.63 2.97 $4, 500, 000 - 3.24 0.21 0.21 0.89 1.48 $3, 750, 000 - 2.49 0 \ 0Ni \ \ \ \ Proposed ,DEBT SERVICE 11 GENERAL $2,250,000 - 0.66 0.64 0,57 \ \ \ \ \ \ \ \ \ \ $1,500,0000.42 -0.64 0.49 \ \\ $750, 000 $0 - \\ r FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 4 REVENUE MANUAL REVENUE ITEM: Delinquent Ad Valorem RESPONSIBLE DEPARTMENT & DIVISION: Fund: General and Debt Service Finance Object Code: 3002 Treasury LEGAL AUTHORIZATION: State Property Tax Code REVENUE INFORMATION: Description: This revenue is the collection of taxes in the years subsequent to the original levy. Fee Schedule: N/A Authorized Exemptions: None TRENDS IN ANNUAL COLLECTIONS: In the first year of delinquency, generally 3% - 4% of the original levy will be collected. By the fourth year, more than 99% of the original levy will have been collected. The portion distributed between the General Fund and the Debt Service Fund is based on the original levy. FISCAL YEAR COLLECTION HISTORY/PROPOSAL: 231.4 11.1 $250,000 - $200, 000 - 1683 8. \ 120 PROPOSED $150, 000 \ \ \ \.......�� Debt Service 103.4 \ \ 2.2 \ \ $100,000 - 55.6 73.7 20.9 6.2 \ \ General '\ 28.1 \ \ \� 25.7 22.4 22.6 13.7 18.5 19.8 \ $50,000 - 14.1 \ \\ \ \ \\\ \ttt ���t 2tttt2tii $0 i i i t i FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL 5 REVENUE ITEM: Tax Penalty and Interest RESPONSIBLE DEPARTMENT & DIVISION: Fund: General and Debt Service Finance Object Code: 3003 Treasury LEGAL AUTHORIZATION: Texas Property Tax Code, Section 33.01 REVENUE INFORMATION: Description: This involves the collection of penalties and interest on delinquent Property Taxes. It is collected during the year immediately following the tax levy. Fee Schedule: The Penalty is as follows: 6% in February 7% in March 8% in April 9% in May 10% in June 12% in July The interest is added to the penalty at a rate of 1% for each month the tax is delinquent. After July, the penalty stays at 12% regardless of the number of months the tax has been delinquent. Authorized Exemptions: None TRENDS IN ANNUAL COLLECTIONS: FISCAL YEAR COLLECTION HISTORY/PROPOSAL: 84.7 100000 - 8.7 90000 - 80000 - 63.2 4.5 70000 - 55.3 2.7 \� 60000 - 97.1 \ \ \\ DEBT SERVICE \ \ \ 50000 - 2.2 \ \ \ \\ � GENERAL 40000 - \ 30000 - 194 12.59.9 \ \ \ \ 20000 6.7 - 4.5 3.6 6.3 \ \ \ \ \ \ \ \ \; \ 0 PROPOSED 10000 - 3.9 1 \ • \ 0 \ FY 80 FY 81 FY 82 FY 0 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 6 REVENUE MANUAL REVENUE ITEM: Franchise Tax - Telephone RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Finance Object Code: 3101 Treasury LEGAL AUTHORIZATION: Ordinance 1684, Section 6 & 7 REVENUE INFORMATION: Description: Grants General Telephone Company of the Southwest a franchise and provides for consideration to the City. Fee Schedule: 4.5% of annual gross receipts derived by GTE from exchange access rates charged customers within College Station city limits. Authorized Exemptions: None TRENDS IN ANNUAL COLLECTIONS: FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $250,000 - $223,393 $221,515 $225,000 $200, 000 - $186,342 $181, 719 $182, 092 �}i3 $165, 405 \3; $150,000 - $124,697 $131,064 $100,000 $50,000 - FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL 7 REVENUE ITEM: Franchise Tax - Gas RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Finance Object Code: 3102 Treasury LEGAL AUTHORIZATION: Ordinance #1122, Section 9; Franchise Ordinance, August 10, 1978; REVENUE INFORMATION: Description: Grants franchise to Lone Star Gas and provides for a fee. Fee Schedule: 2% of the gross receipts received by Lone Star Gas from the sale of gas to its domestic and commercial consumers within College Station city limits (excludes receipts for gas sold to industrial and governmental users). Authorized Exemptions: TRENDS IN ANNUAL COLLECTIONS: FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $70, 000 - $61,776 $58395 , $60 000 _ $56, 857 $55, 114 $55, 000 $51, 024 $50,000 - $47,459 $40,000 - $35,357 $30,000 - $25,577 $20, 000 - $10,000 - $7,435 a£ $0 bsi FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 8 REVENUE MANUAL REVENUE ITEM: Franchise Tax - Telecable RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Finance Object Code: 3103 Treasury LEGAL AUTHORIZATION: Ordinance 1546 (section 15) and Resolution 02-12-87-08 REVENUE INFORMATION: Description: Grants franchise to McCaw and establishes consideration to be paid to City. Accepts and approves assignment of McCaw Bryan/College Station Communications to Cooke Cablevision, Inc. Fee Schedule: 2% of gross revenue (calculated according to formula in Section 15 of Ordinance #1546) Authorized Exemptions: TRENDS IN ANNUAL COLLECTIONS: FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $60,000 - $51,750 $54,270 $54,000 $50, 000 - a_ $40, D00 $34,5871�Y $30,000 - �akYt. $19,019 $19,873 $20, 000 - $16,086 a dj4 $9, 213 $11,332 sis,°*+ $10,000 $0 - �_ $sue FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL 9 REVENUE ITEM: Mixed Drink Tax RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Finance Object Code: 3104 Treasury LEGAL AUTHORIZATION: Texas Alcoholic Beverage Code, chapter 202 REVENUE INFORMATION: Description: Tax on all mixed beverages sold at all clubs, restaurants, and bars. Fee Schedule: Effective 10/2/84 - remit 12% tax on gross mixed receipts to State comptroller. 12 1/2% is reimbursed back to the City on a quarterly basis. The City nets 1.25% of gross receipts. Authorized Exemptions: TRENDS IN ANNUAL COLLECTIONS: Changes in statutes concerning the drinking age and publicity about drunk driving may have caused the drop in receipts. FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $120, 000 $107, l$s $102,133 $100, 000 $91,379 880,119 $79,574 $80 000 $72,115 $72,000 $60,405,'.. $60, 000 $51,262 $38,827 $40,000 PRO- 520, D00 POSEn''`; $0 FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 1 O REVENUE MANUAL REVENUE ITEM: Sales Tax RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Finance Object Code: 3105 Treasury LEGAL AUTHORIZATION: City Ordinances #552 and #1150 REVENUE INFORMATION: Description: A tax collected at the retail level on items stated in the State statute. Fee Schedule: A 7.5% tax is collected at the retail level and remitted to the state. Of the 7.5% sales tax, 1% Is remitted back to the City on a monthly basis, and 0.5% Is remitted to the county, Authorized Exemptions: TRENDS IN ANNUAL COLLECTION: FISCAL YEAR COLLECTION $4,000,000 $3, 500, 000 $3,000,000 $2,500,000 $2, 000, 000 $1,500,000 $1,000,000 $500,000 - $0 HISTORY/PROPOSAL: $3,650,000 - 93,388, 517 92, 996, 933$2, 986, 594$2, 956,235 - $ $2,563,2562, 641, 71s - 91,794,603R $1,544,869 d1, 065,314 - ■ 0 Y o s n FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL 11 REVENUE ITEM: Bank Franchise Tax RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Finance Object Code: 3106 Treasury LEGAL AUTHORIZATION: Article 4366e. of Vernon's Civil Statutes; REVENUE INFORMATION: Description: The City's pro rata share of the bank franchise tax is remitted to the comptroller's office. It Is based on $5.25 per $1000 of capital stock in the bank. Fee Schedule: The City's share is calculated in the same proportion as the city's tax rate. It is figured as a proportion of the total of all tax rates of all taxing jurisdictions in the locale of the bank. Authorized Exemptions: TRENDS IN ANNUAL COLLECTIONS: The 1985-86 revenues reflect two year submissions because the reporting requirements were different during the first year. FISCAL YEAR COLLECTION $45, 000 - $40,000 - $35,000 $30,000 $25,000 $20,000 $15, 000 $10,000 $5, 000 $0 HISTORY/PROPOSAL: $40,621 - - - - $15,107 $13, 711 - $1s - - so so $o so $o $o 000 PApw< POSED sz_,- t 1 FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 12 REVENUE MANUAL REVENUE ITEM: Electrical License RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Capital Improvements Object Code: 3201 Building Inspection LEGAL AUTHORIZATION: Electrical Ordinance - Chapter 5, Section 2-C of the Code of Ordinances; REVENUE INFORMATION: Description: Any person doing electrical work in the City must hold a Master Electrician's License. Fee Schedule: A fee of $50.00 is required to take the electrical examination after which a fee of $25.00 is required for renewal of the license. Authorized Exemptions: There is a reciprocal agreement with the City of Bryan. Electricians licensed with the City of Bryan do not pay the $50.00 examination fee. TRENDS IN ANNUAL COLLECTIONS: Fees have remained the same for many years. FISCAL YEAR COLLECTION $2,500 - $2, 000 - $1,500 - $1,000 $500 SO HISTORY/PROPOSAL: $$2,250 2,1s2 $2,075 $1,850 $1,750 $1,675 $l,asu $1, 300 $1,150 - - $2,000 s ' FY 80 FY 81 FY 82 FY 83 FY 89 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL 13 REVENUE ITEM: Animal License RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Finance Object Code: 3202 Treasury LEGAL AUTHORIZATION: Ordinance #306 and #976 REVENUE INFORMATION: Description: Permit to keep livestock in the city limits. Fee Schedule: Ordinance #306 - $10.00 per application to be renewed annually Ordinance #976 - $25.00 per application for breeding, sale, domiciliary care. Authorized Exemptions: TRENDS IN ANNUAL COLLECTIONS: FISCAL YEAR COLLECTION $450 - $400 - $350 - $300 - $250 - $200 - $150 - $100 - $50 $0 HISTORY/PROPOSAL: $926 $929 $380 $289 PRO- $165 POSED $85 - $35 - $o $lo so FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 1 4 REVENUE MANUAL REVENUE ITEM: Taxi Ucense RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Finance Object Code: 3203 Treasury LEGAL AUTHORIZATION: Ordinance #27 REVENUE INFORMATION: Description: This is a fee for a vehicle used in transporting passengers for hire within the College Station city limits Fee Schedule: The annual fee for permits is $15 per taxi. Authorized Exemptions: TRENDS IN ANNUAL COLLECTIONS: FISCAL YEAR COLLECTION $160 $140 $120 - $100 -` $80 - $60 $40 $20 $ 0 HISTORY/PROPOSAL: $150 $141 $135 $85 $75 $60 $60 - $30 - $ls $135 old 0 Q FY 89 FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 CITY OF COLLEGE STATION REVENUE MANUAL 1 5 REVENUE ITEM: Game Machine License RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Finance Object Code: 3204 Treasury LEGAL AUTHORIZATION: Code of Ordinances, Chapter 1, Section 10(A). Occupation tax - Ordinance # 1661; REVENUE INFORMATION: Description: This fee is for the operation of coin operated game machines within the limits of College Station. Fee Schedule: 1/4 of state fee, prorated depending on the calendar quarter in which the permit is Issued. 1st quarter- 1/1 - 3/31 = $7.50 2nd quarter - 4/1 - 6/30 = 5.63 3rd quarter - 7/1 - 9/30 = 3.75 4th quarter - 10/1 - 12/31 = 1.88 Occupation tax equal in the amount allowed by the State. Authorized Exemptions: TRENDS IN ANNUAL COLLECTIONS: The peak period of 1982-83 was caused by video games. FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $4,500 - $4,330 $4,000 - $3,576 $3,500 - $3,000 - $2,678 $2,500 02,483 02,374 02,378 $2,100 $2,000 $2 000 - $1,793 $1,733 $1, 500 - $1, 000 - PRO- $500 _ P0000 $0 FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 1 6 REVENUE MANUAL REVENUE ITEM: Builder's Permit RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Capital Improvements Object Code: 3301 Building Inspection LEGAL AUTHORIZATION: Standard Building Code - Chapter 3 of the Code of Ordinances; REVENUE INFORMATION: Description: A Building Permit and fee is required on any construction, alteration, repair or remodel of a building. Fee Schedule: the fee is based on the value of the structure and site improvements as follows - $0.00 to $2,000.00 $5.00 per thousand or fraction thereof $2,001.00 to $15,000.00 $10.00 for the first $2,000.00 plus $3.00 for each additional thousand or fraction thereof, up to and including $15,000.00. $15,001.00 to $50,000.00 $49.00 for the first $15,000.00 plus $2.50 for each additional thousand or fraction thereof, up to and including $50,000.00. $50,001.00 to $100,000.00 $136.50 for the first $50,000.00 plus $2.00 for each additional thousand or fraction thereof, up to and including $100,000.00. $100,001.00 to $500,000.00 $236.50 for the first $100,000.00 plus $1.25 for each additional thousand or fraction thereof, to and including $500,000.00 $500,000.00 and up - $736.50 for the first $500,000.00 plus $0.75 for each additional thousand or fraction thereof. Where one and two family residential constructions are valued at $40.00 x the heated floor area and $20.00 x the unheated area. Authorized Exemptions: City and School buildings are exempt from the fee as authorized by the City Manager. TRENDS IN ANNUAL COLLECTIONS: Fees were raised in June 1986. FISCAL COLLECTION HISTORY/PROPOSAL: $200, 000 - $180,000 - $16O,DOD $140,000 - $120, 000 - $100,000 - $80,000 860, 000 $20, 000 $20, DOO $D $189,003 $139,769 $142,090 5109,680 - $60.614 ,g59,959 $56,955 $60,000 - $49,698 $47,984 - i ego aO.avn'' I i , FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 17 REVENUE MANUAL REVENUE ITEM: Electrical Permits RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Capital Improvements Object Code: 3302 Building Inspection LEGAL AUTHORIZATION: Electrical Ordinance - #1744 Section 4-E REVENUE INFORMATION: Description: Electrical Permit fees offset costs for an Electrical Inspector to inspect electrical work in the City of College Station. Fee Schedule: A. For single family dwellings one cent per square foot of heated area with a minimum of $20.00. B. For duplex and multiple family dwellings one cent per square foot of heated area with a minimum of $10.00 per unit. C. For commercial buildings, one cent per square foot up to 15,000 square feet,then 1/2 cent thereafter. D. For alterations and additions to existing structures, the highest of $10.00 or the fee computed according to the above schedule considering only the additional area. E. If more than one inspection is required because of the materials or workmanship to comply with the Code of Ordinances, City of College Station, the inspection fee for the second inspection shall be $5.00. For the third and following re -inspections the fee will be the same as the original fee. Authorized Exemptions: Exemptions are stated in Section 12.1, 12.2, 12.3, 12.4, 12.5,and 12.6 of the Electrical Ordinance. TRENDS IN ANNUAL COLLECTIONS: Fees were raised March 12, 1981. FISCAL YEAR COLLECTION $40,000 $35,000 $30,000 $25,000 $20, 000 $15, 000 $$5,000 $5 000 $0 HISTORY/PROPOSAL: $39,059 $29, 937 925,428 $27,163 $17,311 $10,436 $9,402 $8,802 $9,245 $10,000 ■ ■ ■ rRo- P09ED 1 FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 1 REVENUE MANUAL REVENUE ITEM: Plumbing Permit RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Capital Improvements Object Code:: 3303 Building Inspection LEGAL AUTHORIZATION: Standard Plumbing Code - Chapter 3, Section 3; REVENUE INFORMATION: Description: Plumbing permit fees offset the cost for the Plumbing Inspector to make inspections in the City of College Station. Fee Schedule: Initial Fee - Fee for issuing each permit is $10.00. Additional Fees - Fee for inspecting heating, ventilating, ductwork, air conditioning and refrigeration systems shall be $10.00 for the first $1,000.00, or fraction thereof, of valuation of the installation plus $2.00 for each additional $1,000.00 or fraction thereof. Fee for inspecting repairs, alterations and additions to an existing system shall be $5.00 plus $2.00 for each $1,000.00 or fraction thereof. Fee for inspecting boilers (based upon Btu input): 33,000 Btu (1 BHp) to 165,000 (5 BHp) $ 5 00 165,001 Btu (5 BHp) to 330,000 (10 BHp) 10 00 330,001 Btu (10 BHp) to 1,165,000 (52 BHp) 15 00 1,165,001 Btu (52 BHp) to 3,300,000 (98 BHp) 25 00 over 3,300,000 Btu 35 00 Fee for Reinspection - $15.00 Fees are continued on next page. TRENDS IN ANNUAL COLLECTIONS:: Fees were raised in November of 1986. FISCAL YEAR COLLECTION $50,000 $45,000 $40,000 $35,000 $30,000 $25,000 $20 000 $15, 000 $10, 000 $5, 0 $ OD HISTORY/PROPOSAL: - $99,57e - - $38,272 - $33,720 - 025, 019 $25, 986 - $17,894 078, 924 $19, 614 - $12,016 - ■ $24,000 PT1O, rngFa FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL 1 9 REVENUE ITEM: Plumbing Permit conitinued Fund: General Object Code: 3303 LEGAL AUTHORIZATION: Standard Plumbing Code - Chapter 3, Section 3; REVENUE INFORMATION: Fee Schedule continued: Temporary Operation Inspection Fee - Preliminary inspection for purposes of permitting temporary operation of a heating, ventilating, refrigeration, or air conditioning system, or portion thereof, a fee of $5.00 shall be paid by contractor. If not approved, subsequent reinspection is priced at the usual reinspection rate. Self Contained Units Less Than Two Tons - In all buildings, except one andtwo family dwellings, the fee charged shall be that for the total cost o all units combined (see above). The following are the amounts charged for each specific item inspected Water closets $2.50 Gas Permit $ 5.00 Water heaters 2.50 Laundry Tray 2.50 Lavatories 2.50 Floor Drains 2.50 Kitchen Sinks 2.50 Water Service Bar, Slop Sinks 2.50 or Replacement 5.00 Bath Tubs 2.50 Gas Piping Grease Traps 2.50 1 to 4 outlets 5.00 Showers 2.50 each over 4 1.00 Drinking Fountain 2.50 Gas Service Urinal 2.50 or Replacement 5.00 Sand Traps 2.50 Sewer or Lawn Sprinkler 2.50 for 1 to 5 Replacement 5.00 Systems 1.50 for each one over 5 Septic Tank 10.00 Indirect or Heaters 2.50 Special Wastes 2.50 Washing Machine 2.50 Dishwasher N/C If any person commences any work before obtaining the necessary permit and inspection, fees shall be doubled; and any and all fees shall be paid by the person to whom the permit is issued. Authorized Exemptions: Plumbing Appeals and Advisory Board authorizes as prescribed in the Standard Plumbing Code Section 105.3. CITY OF COLLEGE STATION 20 REVENUE MANUAL REVENUE ITEM: Mixed Drink Permit RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Finance Object Code: 3305 Treasury LEGAL AUTHORIZATION: Vernon's Penal Code, Article 666-15, Texas Liquor Control ActOrdinance 1661; REVENUE INFORMATION: Description: This license is needed to sell alcoholic beverages at any establishment in College Station. Fee Schedule: 1/2 of state fee on permits except for exemptions set by state law. Authorized Exemptions: Mixed beverage permits are not subject to city permit fee for the first three years. TRENDS IN ANNUAL COLLECTIONS: FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $14,000 - $12,998 $12,000 - $11,097 $11,128 $11,173 $11,545 $12, 000 $10,000 $8,000 - - r, $6,000 - 6 $4,000 - $3,459 $3,170 0 $2,283 $2,543 $2,0$00 ® n 1 FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL 21 REVENUE ITEM: Health Permit RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Finance Object Code: 3306 Treasury LEGAL AUTHORIZATION: Ordinances #1329, #516, #1263; Resolution No. 1 REVENUE INFORMATION: Description: Requires a permit to operate a food service establishment and a permit to produce or sell frozen desserts. Fee Schedule: The fees for health permits are based on the type of establishment and the number of square feet it contains. The county collects the following fees and deducts a specified amount from the City's contribution to the county for Health Department services. The amount is based on an average of the past four year's collections. The deduction from the City contribution is approximately $12,000. 0 - 2,999 Sq. Ft. $ 50 3,000 - 4,999 Sq. Ft. 75 5,000 - 14,999 Sq. Ft. 100 15,000 Sq. Ft. and up 150 Drinking only 50 Schools 50 Soft Serve machines: initial permit 100 each additional permit 25 First opening/plan review 25 Temporary permits 15 These fees are all prorated monthly depending on the date of purchase. Authorized Exemptions: None TRENDS IN ANNUAL COLLECTIONS: This fee is no longer collected by the City, but is collected directly by the Brazos County Health Unit. In FY 87 revenues were credited against the City's contract with BCHU. FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $14,000 - $12,593 $12,000 - $11,307 $11,386 $11,606 $9,867 $10,000 - $7,906 $8,000 - $6,851 PRO- $6,000 - POSED $4,000 - $2, 000 - $928 _ $350 $0 $0 FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 22 REVENUE MANUAL REVENUE ITEM: Filing Fees RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Capital Improvements Object Code: 3401 Planning LEGAL AUTHORIZATION: Subdivision Regulations (Chapter 9, College Station City Code) Zoning Ordinance (Ordinance 1638) REVENUE INFORMATION: Description: Filing fees are the fees associated with submission of applications for various development reviews including subdivision plat approval, rezoning requests, conditional use permit requests and variance requests. These fees offset the cost of processing, advertising, notification, courthouse filing and other related costs. Fee Schedule: Preliminary Plat - $10.00 per plat plus $.25 per lot or $2.00 per acre(multiple residential, commercial and/or industrial districts). Final Plat - $75.00 (plus $50.00 per sheet beyond one) Note: $25.00 of the total fee is the charge made by the City of College Station; remaining charges cover filing fees set by the County Clerk. Resubdivision Final Plat - $75.00 plus $50.00 per sheet beyond one additional charges: If subject land is zoned R-1, R-IA or R-2, applicant must pay $50.00 to cover cost of required legal notices In the newspaper, plus $4.00 for each landowner to receive notification by certified mail (all within 500 feet of subject land or all in subdivision if less than 100 lotsin subdivision) in cases when lots are being created. (City responsible forpublication of legal notices). Rezoning Requests - $50.00 plus $4.00 per property owner within 200 feet of proposed zone change. (City is responsible for publication of legalnotices). Conditional Use Permit and C-N Site Plan Approval - $25.00 plus $2.00 perproperty owner within 200 feet of proposed development. Conditional usepermit applicants are responsible for publication of legal notices. Variances - $10.00 plus $2.00 per property owner within 200 feet of proposed variance (City is responsible for publication of legal notices). Authorized Exemptions: TRENDS IN ANNUAL COLLECTIONS: Annual collections have decreased since 1984-85. It is anticipated that fees will remain at or near the 1986-87 level. FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $10, 000 - $9,494 $9,000 - $8,000 - $7,483 $7,000 - $6,765 $5, 996 $6,000 - $5,471 $5,665 $5, 000 - $4, 707 $4, 706 $4, 450 $4, 000 r $3,338 $3,000 $2. 000 PRa-:: S1, 000 - POSED $0 FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL 23 REVENUE ITEM: Paving Assessments RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Finance Object Code: 3405 Treasury LEGAL AUTHORIZATION: Article 1105b, Texas Revised Civil Statutes, as City Ordinances #1348, #955, #608; REVENUE INFORMATION: Description: Deferred revenue recorded to reflect receipts on accounts receivable due from property owners for participation in paving projects. Fee Schedule: Varies as calculated by city engineer at time of street construction. Authorized Exemptions: TRENDS IN ANNUAL COLLECTIONS: FISCAL YEAR COLLECTION $300,000 - $250,000 $200,000 - $150,000 $100,000 $50, 000 $0 HISTORY/PROPOSAL: $265,602 - - - $69,079 561,800 - $36, 545 ■ $4,746 $16, 799 $8,495 POKE- POSED: $0 $0 $p _ i 1 t , i i FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 24 REVENUE MANUAL REVENUE ITEM: Birth and Death Certificates RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Administration Object Code: 3407 City Manager LEGAL AUTHORIZATION: Article 4477, Vernon's Texas Civil Statutes; as amended (and including revisions enacted by the 70th Legislature); REVENUE INFORMATION: Description: The City Secretary is the Local Registrar of Vital Statistics for the City of College Station. A certificate for each birth and each death occurring within the College Station city limits is filed with the Local Registrar. Certified copies of original documents are issued to properly qualified applicants. Under state law, a Local Registrar who issues certified copies shall charge the same fee as is charged by the State Registrar. Fee Schedule: $7.50 for each copy of a birth record or part of a birth record $7.50 for the first copy of a death record $2.00 for each additional copy of a death record requested by the applicant in a single request Authorized Exemptions: Records which may be issued free upon request include - - A certificate limited to a statement as to the date of birth of any child when the same shall be necessary for admission to school, or for the purpose of securing employment; - A certified copy to any veteran, his widow, orphan or other dependents, when such record is to be used in the settlement of a claim against the government. TRENDS IN ANNUAL COLLECTIONS: Fluctuation in revenue is directly related to any increase or decrease in the number of births and deaths occurring locally. These figures have always been low because College Station had no hospital, although births increased during calendar years 1984 and 1985 because several local midwives were registered to practice. Since the Opening of Humana Hospital in 1987, birth registration has increased dramatically; death registration has approximately doubled. Also, a rise in revenue may be expected from the State's decision to increase fees (effective 9/87). ANNUAL YEAR COLLECTION HISTORY/PROPOSAL: $5,000 $5,000 - $4,500 - $4,206 $4,000 - $3,500 - $3, 000 - $2, 500 - ,• $2, 000 - r $1,500 - $1,159 ' $1, 000 - $735 $764 § $500 - $193 $118 $166 $248 $353 ■ ME , $0 , , FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL 25 REVENUE ITEM: Court Fines RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Administration Object Code: 3501 Municipal Court LEGAL AUTHORIZATION: Code of Criminal Procedure, Chapter 43, Article 43.0 REVENUE INFORMATION: Description: The monetary amount of punishment assessed by the Judge against the defendant convicted of a Class C Misdemeanor or City Ordinance. Depending on the violation, the Judge is limited on the amount of fine he can impose. Fee Schedule: Class C Misdemeanor not to exceed $ 200.00 City Ordinances not to exceed $1,000.00 per day (dependent upon ordinance) Specific amounts for certain violations can be gotten by contacting the Municipal Court. Authorized Exemptions: No fine imposed on not guilty and dismissed cases. TRENDS IN ANNUAL COLLECTIONS: Revenue collected fluctuates based on the number of citations issued, the number of arrests made, the number of citations dismissed by DC and by the amount of the Judge. FISCAL YEAR COLLECTION $500,000 - $450,000 - $400, 000 - 5350, 000 -$315, $300,000 - $250,000 $200,000 $150,000 $100,000 $50,000 $0 HISTORY/PROPOSAL: $479,977 $430,478 $410, 916 $406,636 $400,389 $397,930 $380 519 $338, 058 $336, 563 - - - - - 000 P x F $ E, , ,- ,- , FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 20 REVENUE MANUAL REVENUE ITEM: Accident Coding RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Capital Improvement Object Code: 3502 Planning LEGAL AUTHORIZATION: REVENUE INFORMATION: Description: This revenue is a reimbursement from the State for personnel costs to assist In recording information of traffic accidents investigated in College Station. Fee Schedule: $ .50 per transaction Authorized Exemptions: TRENDS IN ANNUAL COLLECTIONS: This receipt is no longer in effect. FISCAL YEAR COLLECTION $3,500 - $3,000 - $2,500 - $2, 000 -- $1,500 - $1,000 $500 $0 HISTORY/PROPOSAL:: $3,477 PRO- - $$14 POSED $154 $307 $338 O $O $0 $0 ® $0 00 r r r r r FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 67 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL 27 REVENUE ITEM: Warrant Service Fee RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Administration Object Code: 3504 Municipal Court LEGAL AUTHORIZATION: Code of Criminal Procedure Chapter 45, Article 45.06; REVENUE INFORMATION: Description: A special expense for the issuance and service of a warrant of arrest, shall be paid into the city treasury for the use and benefit of the city. Fee Schedule: $25.00 for each served warrant or amount may be reduced at the discretion of the Judge. Authorized Exemptions: No fee imposed on not guilty and dismissed cases. TRENDS IN ANNUAL COLLECTIONS: Revenue is based on the number of warrants the Warrant Officer is able to serve and by the fees imposed by the Judge on contested cases. Revenues are also affected by the number of unpaid citations that go into warrant status. FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $35, 000 - $33,129 $30,000 - $25,000 - $20,939 $20,000 - $18,278 $19,000 $15, 000 - �ti`rQ $10, 000 - $7, 886: $5, 000 $4,369 - PRO, POSE $0 00 $0 So , ,, $0 1 1 1 1 FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 28 REVENUE MANUAL REVENUE ITEM: Collection Service Fee RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Finance Object Code: 3506 Treasury LEGAL AUTHORIZATION: REVENUE INFORMATION: Description: A tax is collected along with court fines. The City retains a portion to compensate for administrative costs associated with collecting the tax. Fee Schedule: The tax varies depending on the type of citation received. However, the State receives 90% of the total tax collected, and the City retains 10%.The 10% Is considered to be the service fee for collection. Authorized Exemptions: TRENDS IN ANNUAL COLLECTIONS: FISCAL YEAR COLLECTION $14,000 $12,000 $10,000 $8, 000 $6, 000 $4,000 $2,000 $0 HISTORY/PROPOSAL: - $12,712 - $10,318 $10,467 $10,500 - _ - - - so so so $o $o $o S Xl It o $ Q 4 $ 4 FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL 29 REVENUE ITEM: False Alarm Fines RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Police Object Code: 3507 Police Administration LEGAL AUTHORIZATION: City Ordinance Chapter 4, Section 8; REVENUE INFORMATION: Description: All alarms within the City of College Station are subject to the City Ordinance regulating alarms whether or not they terminate at the police department. This ordinance is based on a fee per alarm rather than a fine basis. Fee Schedule: A penalty or fee not to exceed $30.00 shall be imposed on a business and/or site which has recorded five (5) false alarms during the preceding 12 month period. Authorized Exemptions: Alarms Installed on vehicles unless the vehicle Is permantly located on site; alarms which summon services of a private security company; or governmental agencies. TRENDS IN ANNUAL COLLECTIONS: Stable since January 1, 1988 and the passage of new state regulations. FISCAL YEAR COLLECTION $9, 000 - $8,000 - $7,000 - $5, 000 - $4, 000 $3,000 $2, 000 $1, 000 $0 HISTORY/PROPOSAL: $8,725 $5,675 - - - - $o $o $0 $0 $0 $0 $o 4 4 $6,000 R ?�s 4 t 4 t FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 30 REVENUE MANUAL REVENUE ITEM: Aerofit Swimming RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Parks and Recreation Object Code: 3602 Recreation - 81 LEGAL AUTHORIZATION: City Council approval given on October 14, 1987; REVENUE INFORMATION: Description: In conjunction with Aerofit Club and Activity Center, the City of Colleg eStation offers a variety of swimming classes at the Aerofit indoor pool. These classes are part of our Learn to Swim Program, which is based on American Red Cross guidelines.The program consists of several classes: Water Babies, Tots, Water Exercise, Adult Learn to Swim, Advanced Swim Lessons, and Masters. Fee Schedule: Classes/Fees - 1. Swim Lessons 17.50/program 2. Advanced Swim Lessons 25.00/individual 17.50/each if 2 family members are enrolled; 15.00/month if 3+ familymembers are enrolled; 3. Masters 25.00/month 55% of all gross revenue goes to the City of College Station, the remaining 45% goes to Aerofit Club and Activity Center. Fees are established to recover direct cost of the program. Authorized Exemptions: None TRENDS IN ANNUAL COLLECTIONS: This account was set up in 1987 to accommodate the co -sponsored program. Continuation of program is based upon future participation. FISCAL YEAR COLLECTION $6,000 - $5,000 - $4,000 - $3,000 - $2 000 - $1,000 - HISTORY/PROPOSAL: 51, 833 $1,380 $0 $0 $0 $0 50 $0 50 $5,100 p+ s t t FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 31 REVENUE MANUAL RNEVENUE ITEM: Sports Instruction RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Parks and Recreation Object Code: 3604 Recreation - 81 LEGAL AUTHORIZATION: Negotiated on individual basis and authorized by signed contract. REVENUE INFORMATION: Description: The College Station Parks and Recreation Department offers instructional "Sport" Classes. The classes are offered throughout the year. Revenue is generated through participant fees. Fee Schedule: The City of College Station accepts proposals from independent contractors for the use of park facilities to conduct various lessons. At the present, we are offering Tennis Lessons through an independent contractor. The City receives 15% of all gross revenue. Other programs will be considered on a case by case basis. Authorized Exemptions: None TRENDS IN ANNUAL COLLECTIONS: Starting in 1987-1988, a variety of sessions will be offered throughout the year. FISCAL YEAR COLLECTION $12,000 $10,000 - $8,000 - $6, 000 - $4,000 $2,000 $0 HISTORY/PROPOSAL: $10,6e1 $10,433 $9,305 Pao- POSED - - $1,132 $1,000 $440 Ss so so $334 FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 3a REVENUE MANUAL REVENUE ITEM: Tennis Pro Shop RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Parks and Recreation Object Code: 3605 Special Facilities Division - 82 LEGAL AUTHORIZATION: Retail sales items. REVENUE INFORMATION: Description: Initially, various tennis -related items (tennis rackets, balls, sweat bands, visors, grips, etc.) were stocked and offered for sale to the general public. This was at Southwood Athletic Park when a full service Tennis Center was envisioned. The demand is just not there. Fee Schedule: Current price per can of three tennis balls: $2.00 Authorized Exemptions: None TRENDS IN ANNUAL COLLECTIONS: FISCAL YEAR COLLECTION $3, 000 $2,500 $2,000 $1,500 $1,000 $ 5 0 0 $0 HISTORY/PROPOSAL: - $2,813 - - - $1,289 $1, 132 - $632 $6 $0 $0 00 ?190 � $1,000 1U§LU 1 r , FY 80 FY 81 FY 82 FY 83 FY 89 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL 33 REVENUE ITEM: Art/Cultural Programs RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Parks and Recreation Object Code: 3606 Recreation - 81 LEGAL AUTHORIZATION: Ordinance #1322 as passed by the City Council September 24, 1981; REVENUE INFORMATION: Description: The City of College Station Parks and Recreation Department offers numerous Special Events throughout the year. These Special Events include but are not limited to: Summer Concerts, Jazz Festival, Bohemian Festival, Kite Contest, Senior Citizens Events,and Christmas Programs. Periodically admission fees are charged for these events and deposited into the Art & Cultural account. Another source of revenue for this account would be vendor/exhibitor booths (excluding concession areas). Fee Schedule: Jazz Festival Admission $ 2.00 person/5.00 family Summer Birthday Parties at the Pools 32.00 up to $80.00 Brazos Bohemian Festival 2.00 person/5.00 family Craft Vendors - Booth Fees 20.00 up to $25.00 Authorized Exemptions: None TRENDS IN ANNUAL COLLECTIONS: Admission fees were charged for festivals in 1986-1987. Inclement weather always plays a big part in the success of each special event. FISCAL YEAR COLLECTION $14,000 $12, 000 $10,000 $8,000 $6, 000 $4,000 $2,0 00 $0 HISTORY/PROPOSAL: - $13,000 - $10, 915 - $9,495�z - - - $3, 374 - $611 $1,246 $1,241 $1,037 $3■ 14 so rtti os4 FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 34 REVENUE MANUAL REVENUE ITEM: Adamson Pool Admission RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Parks and Recreation Object Code: 3607 Special Facilities - 82 LEGAL AUTHORIZATION: Ordinance #1322 as passed by City Council September 24, 1981; City Council approval given on October 14, 1987; REVENUE INFORMATION: Description: Admission revenues to this Olympic outdoor pool consist of single entry fees collected as well as revenues from the sale of discount swim passes. Fee Schedule: Single entry fee: $1.00/person (child or Adult) Passes: $20.00 discount pass (good for 25 swims) $50.00 party rental ($50.00 minimum, $1.00/person for every person over 40 people for a 2 hour period) Authorized Exemptions: Children under three are not charged a fee. City employees and their families (household) have free use of pools during public hours. TRENDS IN ANNUAL COLLECTIONS: Thomas Pool opened June 1980 resulting in a decrease at Adamson Pool. Increase in local population and greater visibility (marketing) of pools is evidenced by Increased pool usage. Southwood Pool opened August 1985 causing a decline in Adamson Pool usage. FISCAL YEAR COLLECTION $35,000 $30,000 $25,000 $20, 000 $15,000 $10,000 $5, 000 $0 HISTORY/PROPOSAL: - $29,952 $31,091 928.708 $27,542 - $23,121 - 918, 604 $19, 132 819,983 515,130 $16,000 - - PRO- POSED' FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL 35 REVENUE ITEM: Adamson Concessions RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Parks and Recreation Object Code: 3608 Recreation - 81 LEGAL AUTHORIZATION: Retail sale items REVENUE INFORMATION: Description: The City of College Station Parks and Recreation Department runs its own concession operation at all Park and Recreational sponsored events. The City owns and operates six (6) permanent concession facilities located throughout the City. The revenue for this account comes from our Adamson concessions facility located at Adamson Pool in Bee Creek Park. Fee Schedule: Prices vary with food/drink items purchased Drinks $ .50 up to $1.50 Candy .25 up to .50 Food Items .40 up to 1.50 Authorized Exemptions: None TRENDS IN ANNUAL COLLECTIONS: The concession facility was completed and open for operation in June of 1985. Pool closings due to maintenance purposes caused a decline in revenue for the summer of 1986 (FY 86-87). As with any facility such as this, it cannot run if the support facility Is closed (pool). Also attendance at Adamson Pool was down during 1987. FISCAL YEAR COLLECTION HISTORY/PROPOSAL: sio,000 _ $9, 569 $9,000 - $8,000 $8,000 - $7,375 '. $7,000 - $6,454 $6,522 $5, 734«[ 3 $6,000 - $5,509 $5,000 - $4,680 zR � $4,000 - 83,097 P,�e $3,000 - +� f $2,000 - $1, 000 - $430 e FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 36 REVENUE MANUAL REVENUE ITEM: Adamson Swimming Instructions RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Parks and Recreation Object Code: 3609 Recreation - 81 LEGAL AUTHORIZATION: City Council approval given on October 14, 1987; REVENUE INFORMATION: Description: The City of College Station offers a Learn to Swim Program. The program is based on American Red Cross guidelines. Students are taught to swim and have positive attitudes toward water safety. The program consists of several class categories: Water Babies and Water Sprites, Tots, Beginners, Advanced Beginners, Intermediates, Swimmers, Advanced Swimmers, Water Exercise, Recreation Swim Team, Advanced Classes. Fee Schedule: Summer Swim Lessons $12.50/program Advanced Swim Lessons 20.00/individual 20.00 for each of 2 in one family 10.00 for each of 3 or more in one family Recreational Swim Team 35.00/individual 20.00 for each of 2 in one family 10.00 for each of 3 or more in one family Masters 10.00/month Authorized Exemptions: None TRENDS IN ANNUAL COLLECTIONS: Increased revenues in 1986-1987 were due to implementation of a new marketing strategy: an increase in fees from $10.00 to $12.50, and a wider variety of evening classes. FISCAL YEAR COLLECTION $30,000 $25, 000 $20, 000 $15,000 $10, 000 $5, 000 $0 HISTORY/PROPOSAL: $26,612 $25,639 623, 240 $19,875 $21,066 $19, 025 $17,640 $14,809 $15,455 023, 250 _ o; K =� n ..- FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL 37 REVENUE ITEM: Adult Sports Revenue RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Parks and Recreation Object Code: 3610 Recreation - 81 LEGAL AUTHORIZATION: City fees policy; City Council approval given on October 14, 1987 REVENUE INFORMATION: Description: The City of College Station Parks and Recreation Department offers a variety of Adult Sport Activities/Leagues. Leagues are offered on a year round basis both for individuals and teams. Adult Leagues are offered on a cost recovery basis through fees. Fee Schedule: Basketball $185.00 3 on 3 Batketbal 70.00 Flag Football 200.00 Softball: Recreational 175.00 Play off Leagues 230.00 Fast -Pitch 250.00 Soccer: Open (spring, fall) 235.00 Recreational (spring, fall) 250.00 Recreational (summer) 210.00 Open (summer) 210.00 Authorized Exemptions: None TRENDS IN ANNUAL COLLECTIONS: In 1986, all Central Park Softball Complex rentals were changed from this account to the facilities rental account. This may result in a loss in revenue totaling as much as $4,000. Recreational leagues were not offered at one time. These leagues are now offered for less (175 vs 230). This could account for a $6,000 loss in revenue for FY 86-87. Participation figures are up now due to a wider variety of leagues. FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $140,000 - $125,630 $120,000 - $100.,000 - $83,197 $80 000 - $72,658 $75,233 $74,725 $64,303 A c $60,000 - $42,470,P„_. $40,000 - 518, 758 $23, 901 ,8- $20,D00 $13'455 . s $0 6 , FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 38 REVENUE MANUAL REVENUE ITEM: Youth Sports RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Parks and Recreation Object Code: 3611 Recreation - 81 LEGAL AUTHORIZATION: City fees policy; City Council approval given on October 14, 1987; REVENUE INFORMATION: Description: The City of College Station Parks and Recreation Department offers a few youth sports/leagues. These youth sports/leagues are organized mainly through individual sign-ups. Fees are charged to the participants but, unlike Adult Sports, are not based on cost recovery. Fee Schedule: Basketball $ 20.00 (individual) Flag Football 20.00 (individual) Volleyball 15.00 (individual) Co-ed Softball 150.00 (team) Authorized Exemptions: Low income families who have children that would like to participate in one of these youth activities, but who cannot afford the fee are admitted free. We usually have about 25 free participants per league. TRENDS IN ANNUAL COLLECTIONS: The Youth Flag Football League was dropped in 1983. The League was again offered with a tremendous response. Registration for the Youth Basketball program has been on the rise since 1984. Co-ed softball and volleyball have not made in recent years. FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $20, 000 $19, 000 $18,000 $16,000 $14, 000 $11,929 $12,000 $10,000 $9,500 58,761 $8, 000 $5,958 $5,941 $6,450 $e, 5a5 0 - $6, 000 $5,046*" $4, 184 $4,000 $2,000 $O r , i 1 FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 39 REVENUE MANUAL REVENUE ITEM: Tennis Revenue RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Parks and Recreation Object Code: 3612 Special Facilities - 82 LEGAL AUTHORIZATION: City Council approval given on October 14, 1987; REVENUE INFORMATION: Description: Tennis Court usage fee. Justification for this fee is that the City provides the opportunity to reserve a court in advance. In addition, the City provides lighting at night; all other City tennis courts have lights that are coin Operated. Fee Schedule: $1.00/person/hour Authorized Exemptions: None TRENDS IN ANNUAL COLLECTIONS: Collection has been steady. Hope to install coin operated lights and do away with reservation set up since it has limited demand and is much too costly to staff. FISCAL YEAR COLLECTION $5, 000 - $4,500 - $4,000 - $3,500 - $3,000 - $2,500 $2, 000 $1, 500 $1, 00 $500 $0 HISTORY/PROPOSAL: $4,773 $3,646 $2,863 - PRO- - POSED - $1,293 - $6- ■ r $0 $0 $O $0 SO FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 40 REVENUE MANUAL REVENUE ITEM: Court Light Fees RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Parks and Recreation Object Code: 3613 Parks Administration LEGAL AUTHORIZATION: City Council approval given on October 14, 1987; REVENUE INFORMATION: Description: Tennis court lights located at Bee Creek, Central, Southwood and Thomas Parks are all operated by coin timers. This self help system avoids the need for a Tennis Attendant at the courts to receive tennis fees for the courts. Fee Schedule: 1. Bee Creek lights per hour $2.00 2. Central and Thomas court lights per hour 1.00 Authorized Exemptions: City sponsored events are exempt from light fees. TRENDS IN ANNUAL COLLECTIONS: Collections should increase once coin timers are installed at Southwood Tennis Center this next year. FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $1,600 - $1,532 $1,555 $1,600 $1,400 - $1,200 - 51,228 $1,000 $800 �._ $600 $594 p $400 - $200 - $0 $0 $0 $0 $0 $0 $ 1 i t FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL 41 REVENUE ITEM: Thomas Pool Admissions RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Parks and Recreation Object Code: 3614 Special Facilities - 82 LEGAL AUTHORIZATION: Ordinance 1322 as passed by City Council September 24, 1981; City Council approval given on October 14, 1987. REVENUE INFORMATION: Description: Admission revenues to this 25 meter outdoor pool consist of single entry fees collected, revenues from the sale of discount swim passes, and pool party rentals (reservation of any of the three pools after hours). Fee Schedule: Single Entry Fee: $1.00/person (child or adult) Passes: $20.00 Discount Pass (good for 25 swims) $50.00 Party rental ($50 minimum, $1.00 per person for every person over. 40 people for a 2 hour period). Authorized Exemptions: Children under three are not charged a fee. City employees and their families (household) have free use of pools during public hours. TRENDS IN ANNUAL COLLECTIONS: Facility opened June 1980. Usage has increased yearly along with the increase in population. Recent decline attributable to opening of Southwood Pool August 1985. Also, the closing from November 15th - March 15th resulted in lower total collections FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $35,000 - $33, 572 $30,000 - $29, 476 $28,174 $24,528 $25,389 $25,046 $25,000 - $21,429 $20,000 - $17,299 $19,000 $15,000 - $10,000 $5, 000 - - $1,269 '00 D $0 1 1 I 1 1 1 1 I FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 42 REVENUE MANUAL REVENUE ITEM: Thomas Concessions RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Parks and Recreation Object Code: 3615 Special Facilities - 82 LEGAL AUTHORIZATION: Retail sales item REVENUE INFORMATION: Description: This revenue account was set up by the Aquatics Division. At one time, the pool staff ran a small scale concessions operation. The concessions consisted of candy and cokes. This activity is no longer functional. Fee Schedule: N/A Authorized Exemptions: None TRENDS IN ANNUAL COLLECTIONS: In 1986, the Parks and Recreation Department went to "Full Service" coke machines, thus rendering this account inactive. FISCAL YEAR COLLECTION $5,000 - $4,500 - $4,000 - $3,500 - $3,000 - $2,500 $2, 000 $1,500 $1,000 $500 HISTORY/PROPOSAL: $4,e46 $4,479 $3,821 $3,238 $2,597 $2,576 - PAO— - POSED - - $251 $55 $124 ¢2nn FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL 43 REVENUE ITEM: Thomas Swimming Instruction RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Parks and Recreation Object Code: 3616 Recreation - 81 LEGAL AUTHORIZATION: City Council approval given on October 14, 1987; REVENUE INFORMATION: Description: The City of College Station offers a Learn to Swim Program. The program is based on American Red Cross guidelines. Students are taught to swim and have positive attitudes toward water safety. The program consists of several class categories: Water Babies, Water Sprites, Tots, Beginners, Advanced Beginners, Intermediates, Swimmers, Advanced Swimmers, Water Exercise, Recreational Swim Team, and advanced classes. Fee Schedule: Swim Lessons $12.50/program Advanced Swim Lessons 20.00/individual 20.00/for each of 2 in one family 10.00/for each of 3 or more in one family Recreational Swim Team 35.00/individual 20.00/for each of 2 in one family 10.00/for each of 3 or more in one family Masters 10.00/month Authorized Exemptions: none TRENDS IN ANNUAL COLLECTIONS: Beginning in 1987-88, we quit offering our regular winter session (Nov. -Dec.) due to the closing of the pool. All winter instruction will take place at Aerofit. FISCAL YEAR COLLECTION $10,000 — $9,000 $8,000 - $7,000 - $6,000 - $5,000 - $4,000 $3,000 $2,000 SO HISTORY/PROPOSAL: $9,758 $8,715 $7,37$ $7,272 $7,187 $4, 593 - - $2,053 $1,752 - $9,900 s , FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 44 REVENUE MANUAL REVENUE ITEM: Central Park Concessions RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Parks and Recreation Object Code: 3617 Recreation - 81 LEGAL AUTHORIZATION: Sale of retail Items REVENUE INFORMATION: Description: The City of College Station Parks and Recreation Department runs its own concession operation at all Park and Recreational sponsored events. The city owns and operates 6 permanent concession facilities located throughout the city. The revenue from thls account comes from our Central Park concession facility located within Central Park Softball Complex. Fee Schedule: Varies with items purchased Drinks $ .50 up to $1.50 Candy .25 up to .50 Food items .40 up to 1.50 Authorized Exemptions: None TRENDS IN ANNUAL COLLECTIONS: Additional revenue accounts have been set up over the years. At one time all miscellaneous concessions revenue was put into the Central account. Revenue generated from festivals was also put into the Central Concessions account. Central has seen a decline in the number of tournaments it once hosted, thus affecting revenues. FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $35,000 - $32, 623 $30, 000 - $29, 596 $27, 685 $25,000 $25,000 - $22, 158 $22, 536 $20,000 - $17,270 $17,317 �c $15, 000 - $10,000 - $7,159 $5, 000 $ 0 . iiliin�Nl: I . 1 1 1 1 I , FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL 45 REVENUE ITEM: Bee Creek Concessions RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Parks and Recreation Object Code: 3618 Recreation - 81 LEGAL AUTHORIZATION: Sale of retail items REVENUE INFORMATION: Description: The City of College Station Parks and Recreation Department runs its own concession operation at all Park and Recreational sponsored events. The City owns and operates 6 permanent concessions facilities located throughout the city. The revenue from this account comes from our Bee Creek concession facility. Fee Schedule: Varies with items purchased Drinks $ .50 up to $1.50 Candy .25 up to .50 Food items .40 up to 1.50 Authorized Exemptions: None TRENDS IN ANNUAL COLLECTIONS: Bee Creek concession facility was open for operation in 1982-83. In recent years, tournaments once held at Bee Creek have moved to Southwood. Also the co-ed league has not made, Men's Fastpitch has moved to Central, and in 1986-87, the Jr. Girls season was shortened due to bad weather. FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $5, 000 - s4,907 $4,500 - $4,000 - $3,616 $3,800 ql $3,500 - $3,349 $3, 000 - $2,500 - $2,406 a� $1,500 $1,416 $1,513 so $1,000 $500 - - $0 s0 s0 n << ' $0 i i FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 46 REVENUE MANUAL REVENUE ITEM: S. W. Little League Concessions RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Parks and Recreation Object Code: 3619 Recreation - 81 LEGAL AUTHORIZATION: Retail sale Item REVENUE INFORMATION: Description: The City of College Station Parks and Recreation Department runs its own concession operation at all Park and Recreational sponsored events. The city owns and operates 6 permanent concession facilities located throughout the city. The revenue for this account comes from our Southwood Little League Concession facility. Fee Schedule: Varies with items purchased Drinks $ .50 up to $1.50 Candy .25 up to .50 Food items .40 up to 1.50 Authorized Exemptions: None • TRENDS IN ANNUAL COLLECTIONS: Southwood Athletic Park was open for operation upon completion in 1983-84. Basic revenue is generated during the Little League Season, other revenue comes from Aggie Women's Tournaments and other youth softball tournaments. FISCAL YEAR COLLECTION $18,000 $16,000 $14,000 $12,000 $10,000 $8,000 $6,000 $4,000 $2, 000 so HISTORY/PROPOSAL: - $17,339 - - $12, 221 $12,869 $12,816 $13,000 - - $7, 939%U? - - - $o $o go $oF��'. , v+V1 a� p ;z . , FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL 47 REVENUE ITEM: S. W. Senior League Concessions RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Parks and Recreation Object Code: 3620 Recreation - 81 LEGAL AUTHORIZATION: Retail sale items; REVENUE INFORMATION: Description: The City of College Station Parks and Recreation Department runs its own concession operation at all Parks and Recreational sponsored events. The city owns and operates 6 permanent concession facilities located throughout the city. The revenue for this account comes from our Southwood Senior League concession facility Fee Schedule: Varies with items purchased Drinks $ .50 up to $1.50 Candy .25 up to .50 Food Items .40 up to 1.50 Authorized Exemptions: None TRENDS IN ANNUAL COLLECTIONS: Southwood Athletic Park was open for operation upon completion in 1983-84. The proposed revenues for 1988 may be higher than a more realistic goal of approximately $5,000. FISCAL YEAR COLLECTION $8,000 - $7,000 - $6,000 - $5, 000 - $4, 000 - $3,000 - $2,000 $1,000 HISTORY/PROPOSAL: $7,368 85,898 $5, 627 $3, 639 $3,301 - - so so so $o $6 000 � s 's�a0 h; 0 '� E FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 48 REVENUE MANUAL REVENUE ITEM: S. W. Pool Admissions RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Parks and Recreation Object Code: 3621 Special Facilities - 82 LEGAL AUTHORIZATION: Ordinance #1322 was passed by City Council on September 24, 1981; City Council approval on October 14, 1987. REVENUE INFORMATION: Description: Admission revenues to this 25 yard pool consist of single entry fees collected as well as revenues from the sale of discount swim passes. Fee Schedule: Single Entry Fee: $1.00/person (child or adult) Passes: $20.00 discount pass (good for 25 swims) $50.00 party rental ($50.00 minimum, 81.00/person for every person over40 people for a 2 hour period) Authorized Exemptions: Children under three are not charged a fee. City employees and their families (household) have free use of pools during public hours. TRENDS IN ANNUAL COLLECTIONS: Pool opened August 1985. Usage has increased yearly as that area of town slowly gets developed and more populated. FISCAL YEAR COLLECTION $25,000 $20,000 $15,000 $10, 000 $5, 000 $0 HISTORY/PROPOSAL: - $21,830 - $19,483 - $10,889 -� - so $o $o $o $o $o I , $22,400 8 x i 1 1 1 1 1 1 , FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL 49 REVENUE ITEM: Miscellaneous RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Parks and Recreation Object Code: 3623 Recreation - 81 LEGAL AUTHORIZATION: Retail sale items; REVENUE INFORMATION: Description: The College Station Parks and Recreation Department runs its own concessions operation at all Parks and Recreation sponsored events. The revenue deposited into the miscellaneous concessions account comes from: 1) vending machines from throughout our park system, 2) our percentage of revenue from food and drink vendors that are contracted with to serve at our festivals and special events, 3) booth fees collected from food and drink vendors contracted with to serve at our festivals and special events. Fee Schedule: Varies with each contract from year to year and vendor to vendor Authorized Exemptions: None TRENDS IN ANNUAL COLLECTIONS: Inclement weather always affects the success of each festival/special event. Revenues collected at these events vary with good and bad weather. FISCAL YEAR COLLECTION HISTORY/PROPOSAL: 510,000 - $9,662 $9,000 - $8,000 - $7,185 $7,000 $7,000 - $6,000 - $5, 000 - $4,000 - $3,304� $3, 000 $2, s9z� $2,000 - $ $1, 000 - $0 $0 $0 $0 $0..._;. I 1 ' ,. t $0 t t t t t 1 FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 50 REVENUE MANUAL REVENUE ITEM: Uncoln Passes RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Parks and Recreation Object Code:: 3624 Parks Administration - 80 LEGAL AUTHORIZATION: Ordinance #1322 as passed by City Council September 24, 1981; City Council approval given on October 14, 1987. REVENUE INFORMATION: Description: Annual passes are sold to individuals or families and are good for 365 days from the day of purchase for swimming and/or reserved/light court fees at Southwood Tennis Center. Fee Schedule: FY 86-87 - Annual Family Pass $200.00 - Annual Individual Pass 100.00 With the closing of Thomas Pool (November -March), this revenue code will be renamed Season Swim Pass and will be valid for the season (mid -March through mid November). FY 87-88 - Individual Swim Pass $60.00 - Family Swim Pass 90.00 Authorized Exemptions: None TRENDS IN ANNUAL COLLECTIONS: Annual Swim passes were discontinued in 1987. Uncoln Center membership are now deposited in this account. FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $5,000 - $4,605 $4,500 - $4,000 - $3,500 - $3,000 - $2,500 $2,409 $z,s�o $2,000 $1,500 - - $1, 191 $1, 200 $1,000 - # $500 $o $0 $0 $0 $0 p°9tE $o i t FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL SI REVENUE ITEM: Uncoln Center Concessions RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Parks and Recreation Object Code: 3625 Recreation - 81 LEGAL AUTHORIZATION: Retail sale items; REVENUE INFORMATION: Description: The City of College Station Parks and Recreation Department runs its own concession operation at all Park and Recreational sponsored events. The City owns and operates 6 permanent concession facilities located throughout the city. The revenue deposited into the Uncoln Center Concessions account comes from our concession stand located within Uncoln Recreation Center. Fee Schedule: Varies with items purchased Drinks $ .50 up to $1.50 Candy .25 up to .50 Food items .40 up to 1.50 Authorized Exemptions: None TRENDS IN ANNUAL COLLECTIONS: Uncoln Center was totally renovated and complete in November of 1985. As a part of the renovation of the center, a concession stand was added in the gym area. Operation is only on an "as needed basis" during leagues and special events. FISCAL YEAR COLLECTION $900 - 5800 - $700 - $600 - $500 - $400 - $300 $100 $100 80 HISTORY/PROPOSAL: $837 $750 - $257 - - $o so so $o $o $o $400 O 2oSE t 1 1 FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 52 REVENUE MANUAL REVENUE ITEM: Miscellaneous Grants RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Finance Object Code: 3701 Treasury LEGAL AUTHORIZATION: Varies REVENUE INFORMATION: Description: The City regularly applies for a variety of grants when they are available.When a grant is awarded to College Station, the revenues are placed in the General fund in this account. Some grants require cities to match grant monies. When this is necessary, the City may have to match these revenues with a percentage of the amount being awarded. Fee Schedule: Varies Authorized Exemptions: None TRENDS IN ANNUAL COLLECTIONS: None FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $120,000' $117,267 $98,024 $100,000 — $84,577 $80,000 - $60,000 - R $41,048 $36, 869 $40,000 gat. Say $25, 515 $27, 116 0 ,; $19,870 014,410 91 S20.000 ■ ■ $0 ' FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL 53 REVENUE ITEM: Transfer - Sanitation/in Lieu of Taxes RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Finance Object Code: 3801 Budget and Research LEGAL AUTHORIZATION: Management and Budget Policies- Equity Transfers from Enterprise Fund, approved by Council. Adopted in Budget Ordlnace #1780 on 9/22/88 REVENUE INFORMATION: Description: This transfer is made to the General Fund from the Sanitation Enterprise Fund in lieu of payment of Franchise Taxes and Property Taxes. Fee Schedule: The dollar amount is calculated at a 9% rate of return on fund equity. Authorized Exemptions: TRENDS IN ANNUAL COLLECTIONS: FISCAL YEAR COLLECTION $140,000 - $120,000 $100, 000 - $80,000 - $60, 000 $40,000 $20,000 $0 HISTORY/PROPOSAL: $126,449 $11 s, s17 - - so so so so so so $0 $0 , 1 o'z , i FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 54 REVENUE MANUAL REVENUE ITEM: Utility/Taxes Contributions RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Finance , Object Code: 3803 Treasury LEGAL AUTHORIZATION: Management and Budget Policies- Equity Transfers from Enterprise Fund, approved by Council. Adopted In Budget Ordinace #1780 on 9/22/88 REVENUE INFORMATION: Description: The City operates a utility system providing water, sewer, and electricity to College Station. It operates as an enterprise fund. This is a contribution made to the General Fund that normally would be made by private enterprise. This revenue is considered to be in lieu of taxes. Fee Schedule: An accepted rate of return on Utility System Equity. Authorized Exemptions: TRENDS IN ANNUAL COLLECTIONS: FISCAL YEAR COLLECTIONS HISTORY/PROPOSAL: $4,500,000 - $4,302,654$4. 363,483$4,374,720 $4,066,951 d� , $4,000,000 - $3,500,000 - $3,268,950 $3, 000, 000 - $2, 774, 940 e��§r $2, 500, 000 - $2, 047, 878 $2, 000, 000 - $1,647,247 $1,500,000 - $1,328,425 'p 411,004,833 $1,000,000 - $500, 000 - $ 0 ■ i', E u,, FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL 55 REVENUE ITEM: Transfer - Utility/Administration RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Finance Object Code: 3804 Budget and Research LEGAL AUTHORIZATION: Management and Budget Policies- Equity Transfers from Enterprise Fund, approved by Council. Adopted in Budget Ordinace #1780 on 9/22/88 REVENUE INFORMATION: Description: This is a transfer to the General Fund for services provided to the Utility Fund. Fee Schedule: The dollar amount is determined by estimating the portion of each respective division's operating costs for providing services to the Utility. Authorized Exemptions: TRENDS IN ANNUAL COLLECTIONS: The decrease depicted in FY 89 is caused by the fact that utility billing was placed in an Internal Service Fund. FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $2,500,000 - $2,109,288$2'194,26092,079,973 $1,912,258$1, 997,896 $2,000,000 - $1,467,052 $1,500,000 - $1,218,333 $1,072,287 81, 000, 000 - $820,533 $629,533 $500,000 - PRO POSED` $0 1 t r FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 56 REVENUE MANUAL REVENUE ITEM: Revenue Sharing Contribution RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Finance Object Code: 3806 Budget and Research LEGAL AUTHORIZATION: REVENUE INFORMATION: Description: This transfer is to the General Fund to reimburse it for the items purchased with Revenue Sharing monies. It is generally limited to purchases for capital equipment. Fee Schedule: Direct reimbursement Authorized Exemptions: TRENDS IN ANNUAL COLLECTIONS: This revenue source has completely eliminated by the Federal government FISCAL YEAR COLLECTION $600,000 - $500, 000 - $400, 000 - 5300,000 $200,000 $100,000 $0 HISTORY/PROPOSAL: $517,768 $525,686 $448,131 5360, 089 $374, 929 $324,579 _8287,690 PRO- 5222,513 YO$GU - - $o $0 1 1 t 1 4 FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL 57 REVENUE ITEM: Transfer - Sanitation/Administration RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Finance Object Code: 3815 Budget and Research LEGAL AUTHORIZATION: Management and Budget Policies- Equity Transfers from Enterprise Fund, approved by Council. Adopted in Budget Ordinace #1780 on 9/22/88 REVENUE INFORMATION: Description: This transfer is made to the General Fund to reimburse it for services provided to the Sanitation Fund. Fee Schedule: Authorized Exemptions: TRENDS IN ANNUAL COLLECTIONS: The dollar amount is determined by estimating the portion of each respective division's operating costs for providing services to the Sanitation Fund. This portion depends, in part, upon the needs of the general fund. FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $600, 000 - $561,200 $500,000 - $417,375 $400,000 - $300, 000 - 5267,438 $200,000 - $160,000 $100,000 - $50, 000�.5 $0 $0 $0 $0 $0 ti'�u �'� wt' $0 1 1 1 I 1 , FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 58 REVENUE MANUAL REVENUE ITEM: Transfer - Cemetery Fund RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Finance Object Code: 3817 Budget and Research LEGAL AUTHORIZATION: REVENUE INFORMATION: Description: This transfer is to reimburse the General Fund for capital purchases made in division 34 for Cemetery care and maintenance. Fee Schedule: Authorized Exemptions: TRENDS IN ANNUAL COLLECTIONS: FISCAL YEAR COLLECTION $5,000 - $4,500 $4,000 - $3,500 $3,000 $2,500 $2,000 $1,500 $1, 000 $500 $0 HISTORY/PROPOSAL: $4, 570 - - - - - - $1,109 - $i, 92s no eos85 °- FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL 59 REVENUE ITEM: CIP Reimbursement RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Finance Object Code: 3818 Budget and Research LEGAL AUTHORIZATION: Management and Budget Policies- Equity Transfers from Enterprise Fund, approved by Council. Adopted in Budget Ordinace #1780 on 9/22/88 REVENUE INFORMATION: Description: This transfer is to reimburse the General Fund for services provided to the Capital Improvements Program. Fee Schedule: The dollar amount is determined by estimating the portion of each respective division's operating costs for providing service to the Capital Improvements Program. Authorized Exemptions: TRENDS IN ANNUAL COLLECTIONS: FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $600,000 $539, 189 $500,000 - $402,446 $385,000 $393,612 $400,000 - Y $300,000 - $279,700 $300, 000 .: $204, 968 0� $200,000 - 0 $100,000 - g. $0 $0 $0 ;'b=` $0 t FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 60 REVENUE MANUAL REVENUE ITEM: Transfer - Hotel/Motel RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Finance Object Code: 3820 Budget and Research LEGAL AUTHORIZATION: Management and Budget Policies- Equity Transfers from Enterprise Fund, approved by Council. Adopted in Budget Ordinace #1780 on 9/22/88 REVENUE INFORMATION: Description: This transfer reimburses the General Fund for Community Center operations. Fee Schedule: Authorized Exemptions: TRENDS IN ANNUAL COLLECTIONS: FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $160,000 $199, 861 $157, 788 9152, 059 $195, 021 $141,877 $140,000 - $123,633 $120, 000 - $114,628 $100,000 - $80,000 - $60,000 - $40,000 $20,0$00 - $0 $0 $0 rl,.`' FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL 61 REVENUE ITEM: Transfer - Community Development RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Finance Object Code: 3821 Budget and Research LEGAL AUTHORIZATION: Management and Budget Policies- Equity Transfers from Enterprise Fund, approved by Council. Adopted in Budget Ordinace #1780 on 9/22/88 REVENUE INFORMATION: Description: This transfer reimburses the General Fund for Community Development division operations. Fee Schedule: Authorized Exemptions: TRENDS IN ANNUAL COLLECTIONS: FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $158,794 $160,000 - $140, OOO 5136, 695 $140,423 $132, 716 $120,000 - $100, 000 r...: $80,000 - $73,798 A $60,000 - $46,031 g s $40,000 - $33, 864 oT 9 $20,000 ■ ,. $ 0 $0 $0 $0 n..._ FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 62 REVENUE MANUAL REVENUE ITEM: Use of City Forces RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Finance Object Code: 3902 Treasury LEGAL AUTHORIZATION: REVENUE INFORMATION: Description: From time to time, projects must be completed under ordinance or with City equipment. The City bills for the labor and equipment uses. Fee Schedule: Varies. Authorized Exemptions: TRENDS IN ANNUAL COLLECTIONS: FISCAL YEAR COLLECTION $7, 000 $6,000 $5,000 $4,000 $3, 000 - $2,000 $1, 000 $0 HISTORY/PROPOSAL: - $6,625 $6,681 - $5,666 - - $2,899 - $1,461 $1,053 51,152 - $53o 00 $5,000 p'� 5d Y ' D in r r r FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL 63 REVENUE ITEM: Use of City Buildings/Equipment RESPONSIBLE DEPARTMENT & DIVISION: Fund General Finance Object Code: 3903 Treasury LEGAL AUTHORIZATION: REVENUE INFORMATION: Description: At times, projects must be completed and require the use of City buildings and equipment. The City bills for the use of these items. Fee Schedule: Varies Authorized Exemptions: TRENDS IN ANNUAL COLLECTIONS: FISCAL YEAR COLLECTION $30, 000 — $25,000 $20,000 $15,000 $10, 000 $5, 000 $0 HISTORY/PROPOSAL: s29 $25,700" — — — $1o, 163 — $6,857 $4,918 $2,505 ■ $o $o $o $700 520 0 e tl , S a n_ FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 64 REVENUE MANUAL REVENUE ITEM: Sale of Ordinances RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Finance Object Code: 3905 Treasury LEGAL AUTHORIZATION: REVENUE INFORMATION: Description: This is the sale of copies of building codes and ordinances as well as other copies. Fee Schedule: 81/2 X 11 or Legal copies: -less than 50 pages: $ . 10 each -more than 50 pages: .85 for the first page, and .15 for each additional page For not readily available information: -for the first page: .70 -each additional page: .15 -plus actual labor costs Authorized Exemptions: TRENDS IN ANNUAL COLLECTIONS: FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $5,000 - $4 756 $5,000 $4,500 - $4,343 $4,000 $3, 919 $3,500 - $3,176 $3,290 $3, 412 $3,000 - $2,500 - R $2,000 - $1,500 - $1,000 $500 - - $o $o $o D $Q ,- , FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL 65 REVENUE ITEM: County Revenue - Fire Alarms RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Fire Object Code: 3906 Fire Administration LEGAL AUTHORIZATION: Contract with Brazos County to provide assistance (signed 1-8-73); REVENUE INFORMATION: Description: Charges for providing assistance to Brazos County Volunteer Fire Department, as requested for emergencies. Fee Schedule: Actual cost per man hour as per personnel provided to respond; Time ($5) dollars per engine mile charge for apparatus responding, returning and/or actual pumping while assisting at an emergency; Replacement cost of all supplies, chemicals and products used in answering calls. Authorized Exemptions: None TRENDS IN ANNUAL COLLECTIONS: Invoiced on a monthly basis to County collection @ 100%. FISCAL YEAR COLLECTION $4,000 - $3,500 - $3,000 - $2, 500 $2,000 $1,500 $1, 000 $500 $0 HISTORY/PROPOSAL: $3,679 - $1,932 $1,459 � $898 - $299 $281 $O $0 $0 $2 400 e,. Sr 1 1 FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 00 REVENUE MANUAL REVENUE ITEM: Ambulance Revenue RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Fire Object Code: 3907 Ambulance LEGAL AUTHORIZATION: City Ordinance #1200 REVENUE INFORMATION: Description: The EMS Division of the Fire Department provides basic and advanced emergency care as needed. Ambulances staffed with a minimum of one paramedic are located at each fire station. Revenue is generated by calls in which a patient is transported. Fee Schedule: College Station Residents $100.00 per transport Bryan Residents $110.00 per transport County Residents $120.00 per transport Authorized Exemptions: Employees of the City of College Station and their immediate family. TRENDS IN ANNUAL COLLECTIONS: Peak periods occur during Spring and Fall semester at TAMU. FISCAL YEAR COLLECTION $70, 000 - $60,000 - $50,000 - $40, 000 $30, 000 - $20,000 $10,000 - $0 HISTORY/PROPOSAL: $65, 938 064, 820 $59,811 $35,320 $37,010 $31,192 $32,060 $26,104 $12,017 ® $50,000 P ' y A P ,r. p n > 1 FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL 67 REVENUE ITEM: Park Facilities Rental RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Parks and Recreation Object Code: 3908 Parks Administration - 80 LEGAL AUTHORIZATION: City Council approval given on October 14, 1987. REVENUE INFORMATION: Description: The bulk of the Park facilities rentals are the picnic pavillions that are located at 5 of the parks. The pavillions vary from simple shelters for small groups to full kitchen pavillions for large gatherings. The ballfield rentals for the athletic fields are also deposited into this account. Fee Schedule: I. Picnic Shelters & Pavilions 1. Arboretum $ 15.00 2. Bee Creek Park 30.00 *3. Central Park 125.00 4. Oaks Park 30.00 *5. Southwood Athletic Park 125.00 6. Thomas Park 15.00 * Weekday rate $75.00, 2 day rental $200.00 and 3 day rental $250.00 II. Athletic Fields 1. Central Park per day $150.00 2. Practice Rental per hour 5.00 A $100 deposit is required for Central and Southwood shelters and Central Park Ball field Tournaments. Authorized Exemptions: C.S.I.S.D. and City sponsored events are exempt from rental fees.Waivers are occasionally granted in return for service projects that benefit City events or facilities. (i.e. student groups who help with a festival may receive a free reservation). TRENDS IN ANNUAL COLLECTIONS: Revenues from these rentals should stabilize. The large tournaments are now the new Bryan Regional Ballfields, and this accounts for a drop In 86-87 revenues. FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $18,000 - $16,933 $16,135 $15,763 $16,000 - $14,700 $15,000 $14,000 - $12,000 - $11,519 P $10,000 $8, 000 - $6, 000 -n $4,000 -s,.; $2,000 $0 - $0 $0 $0 $65 p' i i , , FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 68 REVENUE MANUAL REVENUE ITEM: Teen Center Rental RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Parks and Recreation Object Code: 3910 Teen Center - 85 LEGAL AUTHORIZATION: Based on Community Center Authorization; REVENUE INFORMATION: Description: Rental fee for use of Teen Center facility. No set up or services provided client must accept facility as is. Client must leave facility as it was found. Fee Schedule: Based on Community Center fee schedule and discretion of Community Center Supervisor. Authorized Exemptions: Based on availability of facility, school district and City of College Station departments, are exempt from rental fee charges. TRENDS IN ANNUAL COLLECTIONS: Availability of the facility as a rental to clients is declining due to increased usage by the teens. FISCAL COLLECTION $1,200 $1, 000 $800 $600 $400 -,: $200 SO HISTORY/PROPOSAL: - $1,067 - $965 $855 $730 - so $o $o $o $0 $750 aa1!>,to n i FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL 69 REVENUE ITEM: Teen Center Admissions RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Parks and Recreation Object Code: 3913 Teen Center - 85 LEGAL AUTHORIZATION: Teen Center Advisory Board minutes of June 5, 1984; City Council approval on August 9, 1984; REVENUE INFORMATION: Description: Admission fee to Shenanigans Teen Center for nonmembers. Fee Schedule: $3.00 admission fee at the door for nonmebers on Friday and Saturday Nights, on a first come first served basis, until capacity of 150 each nightis reached, from 7:00 - 10:00 p.m. Free Hours: 3:00 - 5:30 p.m. Monday - Friday after school. No admission fee for fifth graders, but they cannot attend Friday and Saturday nights. No admission fee for sixth, seventh, and eighth graders after school. Authorized Exemptions: None TRENDS IN ANNUAL COLLECTIONS: Attendance is the greatest during the fall. It then begins to drop off during the spring and continues to low levels during the summer. FISCAL YEAR COLLECTION $4, 000 - $3,500 - $3,000 - $2,500 - $2,000 $1,500 $1,000 $5OO $0 HISTORY/PROPOSAL: $3,675 - - $1,414 - $512 $0 $0 $0 $0 $0 $0 $1,000 'RO- POSED 1 , FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 7o REVENUE MANUAL REVENUE ITEM: Teen Center Memberships RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Parks and Recreation Object Code: 3914 Teen Center - 85 LEGAL AUTHORIZATION: Teen Center Advisory Board minutes of June 5, 1984; City Council approval on August 9, 1984; REVENUE INFORMATION: Description: This is a membership fee for College Station sixth, seventh, and eighth graders to attend Shenanigans Teen Center. This fee provides admission on Friday and Saturday nights along with the opportunity to apply for Teen Center Advisory Board and Disc Jockey Positions. Fee Schedule: $1.00 per month, plus a $3.00 charge for membership card; Memberships are sold on a yearly basis and are prorated depending on the month membership is bought. 150 memberships are available for sixth graders, who meet on Saturday night from 7:00 - 10:00 p.m. 150 memberships are available for seventh and eighth graders, who meet on Friday night from 7:00 - 10:00 p.m. A total of 300 memberships are available each year. Free Hours: 3:00 - 5:30 p.m. Monday - Friday after school. No membership is required for admittance. Authorized Exemptions: None. TRENDS IN ANNUAL COLLECTIONS: Most of the memberships are sold during the months of May, September, and October. FISCAL YEAR COLLECTION $3,500 $3,000 $2,500 $2,000 $1, 500 $1,000 $500 $0 HISTORY/PROPOSAL: - $3,041 - - - $1,577 — $1,149 - - $0 $0 $0 $0 $0 $0 $3,000 P 0 e lls r!. t r i 1 i t $ , FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL 71 REVENUE ITEM: Interest Income RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Finance Object Code: Fiscal Administration LEGAL AUTHORIZATION: Bank Depository Agreement, (Oct 1988), City Investment Policy (Resolution 02-23-89-06.) REVENUE INFORMATION: Description: This revenue is earned from the investment of monies in various funds. All investments are made in accordance with Texas State Law, regarding the investment of municipal funds in U.S. Government securities, Federal Agency Obligations, fixed -term Repurchase Agreements, Demand Accounts, and fully insured or collateralized bank certificates of deposit. Fee Schedule: Authorized Exemptions: TRENDS IN ANNUAL COLLECTIONS: Earnings on investments are a function of both effective market interest rates and the amount of funds available for investment. Large interest receipts in early years were a function of high fund balances and high interest rates. FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $300,000 - $254,295 $250,000 - $226,747 $200,000 - $174, 976 $157,863 i�01-3912 $150,000 - R 01-3901 $100,349 8100,000 - $81,452 0,000 $6\\\\ PROPOSED $50,000 $18, 494 \\ \\\\\ \\\\� FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 72 REVENUE MANUAL REVENUE ITEM: Miscellaneous Revenue RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Finance Object Code: 4001 Treasury LEGAL AUTHORIZATION: REVENUE INFORMATION: Description: This account is used for various small revenue sources which are not listed under any other object code. Fee Schedule: Authorized Exemptions: TRENDS IN ANNUAL COLLECTIONS: FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $50,000 - $48,934 $45, 000 - $44' 179 $40,000 - $35,000 - $30,000 $25,000 - - $20, 392 PRO- $20,000 - $17,241 $18,192 $18,656 $17,057 POSED $15,000 - $11,5os $10, 000 $7, 804 $10m 175 $5,000 ■ $0 FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL 73 REVENUE ITEM: Miscellaneous Park Revenue RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Parks and Recreation Object Code: 4002 Parks Administration -80 LEGAL AUTHORIZATION: Retail sale items REVENUE INFORMATION: Description: This account is a deposit account for items such as: recreation kits rentals, xerox and blueprint copy sales, plan deposits, park inventory book sales, and park donations. Fee Schedule: N/A Authorized Exemptions: N/A TRENDS IN ANNUAL COLLECTIONS: The Parks Inventory Booklet sales to TAMU students should yield a slight increase collections:. FISCAL YEAR COLLECTION $25,000 $20,000 - $15,000 $10, 000 $5,000 $O HISTORY/PROPOSAL: $20,736 $17,118 - $13,668 $14,185 $12,082 PRO- - POSED $7,143 $5,492 $3� 84,000 $z- ■ ■ t 1 I FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 74- REVENUE MANUAL REVENUE ITEM: Sale of Surplus Property RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Finance Object Code: 4102 Purchasing LEGAL AUTHORIZATION: City Charter, page 25, Article VII, Finance Administration, Sale of CityProperty, Section 74 and Ordinance #1199; REVENUE INFORMATION: Description: Sale of Surplus Property is handled by public auction. A city auction is held approximately once a year or as needed. Surplus property sold includes city property that is no longer needed or usable and recovered, but unclaimed, property. City property available includes city vehicles, equipment and furniture. Fee Schedule: Highest dollar bid on items for sale in the auction. Authorized Exemptions: N/A TRENDS IN ANNUAL COLLECTIONS: Collections: depend on amount of property available for sale. FISCAL YEAR COLLECTION $30, 000 $25,000 $20,000 - $15,000 $10,000 - $5,000 $0 HISTORY/PROPOSAL: - $27,780 - - $12,289 PRO- POSED $8,245 - $9, 261 $2,925 $2,274 $0 $0 $0 EMI $0 + + FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 75 REVENUE MANUAL REVENUE ITEM: Sale of Abandoned Vehicles RESPONSIBLE DEPARTMENT & DIVISION: Fund: General Finance Object Code: 4103 Purchasing LEGAL AUTHORIZATION: Texas Abandoned Motor Vehicle Act (Article 66879), Section 5.04, Auction of Abandoned Motor Vehicles, Section 5.05, Garagekeepers & Abandoned Motor Vehicles. REVENUE INFORMATION: Description: Sale of Abandoned Vehicles is handled by a public auction. An auction is held approximately once a year or as needed. Abandoned vehicles are vehicles citizens have abandoned on the side of the road. A legal ad is placed in the newspaper and the vehicle is held for thirty days by the Police Department. At the end of this thirty day period, unclaimed vehicles are turned over to Purchasing to be sold at the next auction. Fee Schedule: Highest dollar bid Authorized Exemptions: N/A TRENDS IN ANNUAL COLLECTIONS: Collections depend on condition of property available for sale. FISCAL YEAR COLLECTION $8,000 - $7,000 - $6,000 - $5,000 - $4,000 - $3,000 $2,000 $1' 000 $0 HISTORY/PROPOSAL: $7,621 $5,234 $5,016 $4,138 PRO- POSED - - $1,636 - ■ $645 $O $O $O $O FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 76 REVENUE MANUAL REVENUE ITEM: Sale of Lots Fund: General Object Code: 4104 RESPONSIBLE DEPARTMENT & DIVISION: Finance Treasury LEGAL AUTHORIZATION: REVENUE INFORMATION: Description: Revenue is received from the sale of cemetery lots. Fee Schedule: Regular lot $200.00 Infant lot $50.00 $50 of the $200 fee and $20 of the $50 fee is deposited in the Cemetary Perpetual Care Fund. Authorized Exemptions: TRENDS IN ANNUAL COLLECTIONS: FISCAL YEAR COLLECTION $30,000 $25,000 $20,000 $15,000 $10,000 - $5, 000 - $0 HISTORY/PROPOSAL: - - $14, 135 $11,863 so $o $o $27,005 $20,650 $13, 620 $13, 856 $15 000 PRO-,' PWtO FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION UTI L1TY FU N ID The Utility Fund contains those divisions that are responsible for producing and delivering water, electricity and sewer services to our citizens. The Utility Fund sells these services to the users for a price that insures the cost is covered by associated revenues. For accounting purposes, it is treated much like an independent business. It produces income statements and balance sheets and is entirely self-sufficient. It is referred to in governmental accounting as an enterprise fund. There are seven divisions in the Utility Fund: Technical Services; Electrical Transmission and Distribution; Water Production; Water Distribution; Sewer Treatment; Sewer Collection; and Utilities Administration. The vast majority of the expenditures in this fund are spent on purchase of electricity for resale, debt service for capital construction, electricity costs for pumping water and treating sewage, and labor costs. Projecting utility revenues is an art, not a science. Not only must you apply business judgment, knowledge of consumption patterns and principles of accounting, but you must be able to predict the weather for the entire year. Anyone who watches the evening news knows that professional meteorologists have trouble predicting the weather for the following day. Hot, dry weather means that we will sell Tots of water and electricity because people water their lawns more and keep the air conditioner on longer. Conversely, cool, wet weather means that we sell much Tess water and electricity. The Utility Fund revenues for FY 1988-1989 are projected at $37,676,000. Projections are necessary in the Utility Fund but they are not as important as in the General Fund. We are going to provide as much water and electricity as our customers demand during the coming year, so our revenues and expenses have a variable component that will increase or decrease contingent upon this customer demand. The city is going into the second year of a plan to make each utility operation cover its own cost of service. According to the plan of increases needed to reach this goal, the Council decided to spread the goal of reaching self-sufficiency for water over a five year period with a ten percent increase in revenue each year and reaching self- sufficiency for sewer over a three year period with a sixteen percent annual increase. The revenues projected in water and sewer reflect those proposed changes. The increases in revenue from water and sewer will be offset by a corresponding decrease in the electric revenues. An additional reduction in electric rates will be possible by making $1,000,000 available for use in the utility fund budget. This is possible because interest earnings amounting to $2 million have been earned in the bond interest and sinking fund over a period of years. This money, along with $3 million of unexpended bond monies, will be used over a period of 5 years to reduce the amount needed from utility revenues to pay for revenue bond debt service. - 77 - 78 REVENUE MANUAL REVENUE ITEM: Use of City Forces RESPONSIBLE DEPARTMENT & DIVISION: Fund: Utility Finance Object Code: 3902 Treasury LEGAL AUTHORIZATION: REVENUE INFORMATION: Description: From time to time, projects must be completed under ordinance or with City equipment. The City bills for the labor and equipment uses. Fee Schedule: Varies Authorized Exemptions: None TRENDS IN ANNUAL COLLECTIONS: FISCAL YEAR COLLECTION $70,000 $60, 000 $50,000 $40,000 $30, 000 $20, 000 810,000 $0 HISTORY/PROPOSAL: - $68,757 - S59,350 - - $31,886 PRO- - OSE 420,144 POSED - $14,220 - $8,166 $6,031 �4, 077 t 1 MIMI $256 $1,000 1 i i FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL 79 REVENUE ITEM: Use of City Buildings/Equipment RESPONSIBLE DEPARTMENT & DIVISION: Fund: Utility Finance Object Code: 3903 Treasury LEGAL AUTHORIZATION: REVENUE INFORMATION: Descript/on: At times, projects must be completed and require the use of City buildings and equipment. The City bills for the use of these items. Fee Schedule: Authorized Exemptions: TRENDS IN ANNUAL COLLECTIONS: FISCAL YEAR COLLECTION $1, 400 - $1,200 - $1,000 - $800 - $600 - $400 $200 $0 HISTORY/PROPOSAL: $1,312 $1,252 PRO- POSED $424 - $301 - so so $0 $0 $0 $0 FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION SO REVENUE MANUAL REVENUE ITEM: Interest Income RESPONSIBLE DEPARTMENT & DIVISION: Fund: Utility Finance Object Code: Fiscal Administration LEGAL AUTHORIZATION: Bank Depository Agreement, (Oct 1988), City Investment Policy (Resolution 02-23-89-06.) REVENUE INFORMATION: Description: This revenue is earned from the investment of monies in various funds. All investments are made in accordance with Texas State Law, regarding the investment of municipal funds in U.S. Government securities, Federal Agency Obligations, fixed -term Repurchase Agreements, Demand Accounts, and fully insured or collateralized bank certificates of deposit. Fee Schedule: Authorized Exemptions: TRENDS IN ANNUAL COLLECTIONS: Earnings on investments are a function of both effective market interest rates and the amount of funds available for investment. Interest receipt fluctuations during the time period reflect this fact. FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $900,000 - $872,826 $800,000 - $716,628 El 02-3916 $700,000 - U 02-3915 $600,000 - $532,699 $545,000 $500, 000 - $418,772 $482,697 -- Id 02-3912 $400, 000 - $353, 789 $320, 107 ®02-3909 $300, 000 - $220, 49U j S200,000 $129, 016 j % 02-3901 = $07. r / proposed i , � , , i , FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 -, CITY OF COLLEGE STATION REVENUE MANUAL 81 REVENUE ITEM: Miscellaneous Revenue RESPONSIBLE DEPARTMENT & DIVISION: Fund: Utility Finance Object Code: 4001 Treasury LEGAL AUTHORIZATION: REVENUE INFORMATION: Description: Any small revenue sources which are not put into individual object codes placed in this account. Fee Schedule: Varies Authorized Exemptions: TRENDS IN ANNUAL COLLECTIONS: FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $140,000 - $123,699 $120,000 - $100,000 - $79,473 $80,000 - $60,488 $60,000 $40,000 - $53,998 $50,000 $39,694 ______PRO- - $20,000 - $10,586 $6,428 $2, 998 $8, 650 - -1 POSED $0 , , FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 82 REVENUE MANUAL REVENUE ITEM: Sale of Scrap Fund: Utility Object Code: 4101 RESPONSIBLE DEPARTMENT & DIVISION: Finance Treasury LEGAL AUTHORIZATION: REVENUE INFORMATION: Description: The City sells unneeded copper and steel. Fee Schedule: Varies. Authorized Exemptions: TRENDS IN ANNUAL COLLECTIONS: FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $6,000 - $5,695 $5, 968 $5,000 $5,000 - $4,412 $4,143 $4,000 - $3,325 $3,000 - $2,000 - P 0 $1,000 - 9 $o $o $o $12 ° $0 FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL 83 REVENUE ITEM: Sale of Surplus Property RESPONSIBLE DEPARTMENT & DIVISION: Fund: Utility Finance Object Code: 4102 Purchasing LEGAL AUTHORIZATION: City Charter, page 25, Article VII, Finance Administration, Sale of CityProperty, Section 74 and Ordinance #1199; REVENUE INFORMATION: Description: Sale of Surplus Property is handled by a public auction. A city auction is held approximately once a year or as needed. Surplus property sold includes City property that Is no longer needed or usable and recovered,but unclaimed, property. City property available includes City vehicles, equipment and furniture. Fee Schedule: Highest dollar bid on items for sale in the auction. Authorized Exemptions: N/A TRENDS IN ANNUAL COLLECTIONS: Collections depend on amount of property available for sale. FISCAL YEAR COLLECTION $16, 000 - $14,000 - $12,000 - $10,000 $8,000 $6,000 $4,000 $2,000 $0 HISTORY/PROPOSAL: $15,400 - $8,035 - $6,625 - $3,895 - $2,901 PRO- - POSED $0 $0 $0 $o FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 84 REVENUE MANUAL REVENUE ITEM: Utility - Electric RESPONSIBLE DEPARTMENT & DIVISION: Fund: Utility Finance Object Code: 4201 Utility Billing LEGAL AUTHORIZATION: Code of Ordinances, Chapter 11, Section 4-A updated on September 22, 1988. REVENUE INFORMATION: Description: The City owns and operates its electric system and currently purchases all power wholesale from Gulf States Utilities and the City of Bryan. There are approximately 19,000 plus active utility accounts in this system. However, it should be noted that, with Texas A & M University located in the corporate city limits, there is an annual turnover rate of 50%. Fee Schedule: See Ordinance #1776 Authorized Exemptions: None; It should be noted, however, that all street lighting is not metered and appears in line loss. This loss factor has been averaging approximately 5% to 6% annually for the past five years. • TRENDS IN ANNUAL COLLECTIONS: - The trends in electric revenues depend largely on the cost of purchasing electricity from a supplier. In recent years, electricity costs have been rising, so the revenue has also increased. Other influences are weather conditions and the number of students enrolled at Texas A & M. Collections have remained fairly constant at less than 1 % uncollected. However, commercial bankruptcy has begun to force this figure up. FISCAL YEAR COLLECTION HISTORY/PROPOSAL: 29.5 830' 000, 000 $25,000,000 - 27.14 27.4 26.92 28.06 - 21.17 $20, 000, 000 - 18.68 $15, 000, 000 - 13.02ti $10, 000, 000 - 7.93 9.49 $5,000,000 $ 0 ■ , °' 1 , FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL 85 REVENUE ITEM: Utility - Underground Construction RESPONSIBLE DEPARTMENT & DIVISION: Fund: Utility Finance Object Code: 4202 Treasury LEGAL AUTHORIZATION: Code of Ordinances, Chapter 9, Section F (p. 327); REVENUE INFORMATION: Description: This revenue is collected from developers who need underground electrical lines constructed as opposed to overhead lines. The developer must pay the difference between overhead and underground construction. Fee Schedule: Varies depending on whether the price equals underground construction less costs for overhead installation. Authorized Exemptions: TRENDS IN ANNUAL COLLECTIONS: FISCAL YEAR COLLECTION $140,000 - $120,000 - $100,000 - $80,000 - $60,000 $40,000 $20, 000 $0 HISTORY/PROPOSAL: $13s,6s3 $127, 916 f $62,344 PRO— - $56,090 POSED - $27,656 $31,353 - $10 000 $0 $0 $0 FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 86 REVENUE MANUAL REVENUE ITEM: Utility - Pole Rental RESPONSIBLE DEPARTMENT & DIVISION: Fund: Utility Public Utilities Object Code: 4203 Utility Administration LEGAL AUTHORIZATION: Existing and Assumed contracts; REVENUE INFORMATION: Description: Utilization of utility poles owned by the City of College Station by outside private organizations. Re: telephone company and cablevision; Administration of the pole count is handled by the Utility Department. Fee Schedule: Pole rental fees are annually $3.00 per attachment. Authorized Exemptions: None TRENDS IN ANNUAL COLLECTIONS: Growth of the system is related to population growth within the City limits. New subdivisions where underground utilities are installed are also a factor. FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $25,000 $22,386 $22,764 523,073 •00 $20 0 $15,000 - $18, 3U6 518, 381 ai B, UU i $9,771 $10, 895 $10,000 _ $8,916 $5,000 88,367 El i s s s s s i i FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL 87 REVENUE ITEM: Utility - Temporary Service RESPONSIBLE DEPARTMENT & DIVISION: Fund: Utility Capital Improvements Object Code: 4204 Building LEGAL AUTHORIZATION: Policy as established by the City Manager; REVENUE INFORMATION: Description: A temporary meter is installed on the builder's pole for electricity to be used until building is completed. Fee Schedule: A temporary pole costs $45.00. Authorized Exemptions: None TRENDS IN ANNUAL COLLECTIONS: Fees were raised in 1982. FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $20, 000 - $19,175 $18,000 - $16,000 - $14,655 $14,000 - $11,812 $12,000 - $10,343 $9, 650 $9, 895 $10,000 - $7,783 PRO- $8, 000 - POSED $ 6, 000 - $5, 125 $5, 425 $5, 000 $2,000 $2,000 $0 - ■ ■ 1 i FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 88 REVENUE MANUAL REVENUE ITEM: Fee/Sales Tax Collected RESPONSIBLE DEPARTMENT & DIVISION: Fund: Utility Finance Object Code: 4205 Accounting LEGAL AUTHORIZATION: REVENUE INFORMATION: Description: This revenue is a discount that we receive when filing our monthly sales and use tax report on or before the due date. Prior to October 1, 1987, the discount allowed was 1 % of the tax liability. After October 1, 1987, the discount dropped to 1/2% of the tax liability. Fee Schedule: N/A Authorized Exemptions: No discount is allowed if the return is filed after the due date. TRENDS IN ANNUAL COLLECTIONS: There will be a drop in collections because of the change in the discount as of October 1, 1987. FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $7,000 $6 000 _ $5,838 $6,093 $5,244 $5, 351 $5, 500 $5,000 - $4,311 $4,000 - e $3,027 R $3,000 - 0 1 $2,000 $1, 000 - $1,485 $1,565 $336 0, s $0 � FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL 89 REVENUE ITEM: Utility - Water RESPONSIBLE DEPARTMENT & DIVISION: Fund: Utility Finance Object Code: 4206 Utility Billing LEGAL AUTHORIZATION: Code of Ordinances, Chapter 11, Section 2; updated on September 22, 1988. REVENUE INFORMATION: Description: The City owns and operates a water distribution system to provide water for College Station citizens. This system carries approximately 12,000 water meters. Fee Schedule: Variable, see Ordinance #1777 Authorized Exemptions: • TRENDS IN ANNUAL COLLECTIONS: The cost of water service study done in 1987 showed that water rates needed to be raised to meet the cost of service. The water rates were raised by 10% in 1987 with 10% planned each year for four more years. Water consumption is affected by weather trends, with peak consumption occurring in the months of August and September. FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $3,988,000 $4,000,000 - $3,651,613 $3,500,000 - $2,977,90403,112,540$3,115,332 $3, 000, 000 - $2,712,407 $2, 500, 000 - $2,367,622 $2,000,000 - $1, 632, 96861, 725, 303 A Si, 500, 000 11,233, 245 P $1,000,000 $500,000 - - e `- $0 , 1 1 , FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 90 REVENUE MANUAL REVENUE ITEM: Utility - Water Taps Fund: Utility Object Code: 4208 RESPONSIBLE DEPARTMENT & DIVISION: Capital Improvements Building Inspection LEGAL AUTHORIZATION: Code of Ordinances, Chapter 11, Section F; REVENUE INFORMATION: Description: Tap fees are collected to cover the cost of making taps and meeting meter costs. Fee Schedule: 3/4" Water Tap $ 200.00 1 " 300.00 1 1/2" 600.00 2" 900.00 3" 2,300.00 4" 2,800.00 6" and larger Actual Cost Temporary Construction Water Connection - 300.00 Authorized Exemptions: Only on City Buildings are fees exempt. TRENDS IN ANNUAL COLLECTIONS: Fees were raised August 1, 1982 FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $180, 000 - $164,950 $160,000 - $149,524 $140, 000 - $123,275 $120, 000 - $112,188 $100,000 - $80,000 - PRo- $60, 000 - $50,525 $58,200 POSED $48,200 $40 000 - 535,375 536,300 $40, 000 $20,000 ■ ■ ■ FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 91 REVENUE MANUAL REVENUE ITEM: Utility - Sewer RESPONSIBLE DEPARTMENT & DIVISION: Fund: Utility Finance Object Code: 4209 Utility Billing LEGAL AUTHORIZATION: Code of Ordinances, chapter 11; updated on September 22, 1988 REVENUE INFORMATION: Description: The City owns and operates a sewer collection and treatment system for the citizens of College Station. This system carries approximately 13,000 active customers on a monthly basis. Fee Schedule: See Ordinance #1777 Authorized Exemptions: TRENDS IN ANNUAL COLLECTIONS: The cost of service study done in 1987 provided for sewer rate increases over a three year period. This increase was to average 21 % for each year. Residential sewer revenue on the number of customers. This would fluctuate depending, to some extent, on the students at Texas A & M. FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $3,500,000 - 53,064,000 $3, 000, 000 - 02, 670, 689 $2,500,000 _ $2,290,118 $2, 000, 000 - $1,843,390$1,860,626 $1, 556,859$1, 666,632 1' g $1,500,000 - ° $1,042,985 p $1, 000, 000 - $645,724 $505,118 S $500,000 e $0 1 t •1 FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 92 REVENUE MANUAL REVENUE ITEM: Utility - Sewer Taps RESPONSIBLE DEPARTMENT & DIVISION: Fund: Utility Capital Improvements Object Code: 4211 Building Inspection LEGAL AUTHORIZATION: Code of Ordinances, Chapter 11,Section2-F; updated on September 22, 1988 REVENUE INFORMATION: Description: This fee is collected in order to cover the cost of making a sewer tap. Fee Schedule: 4" Sewer Tap $175.00 6" Sewer Tap 250.00 8" Sewer Tap and larger Actual Cost of Man Hole Installation Authorized Exemptions: Where a home owner has given an easement for a sewerline, the tap is made without a charge. Also City buildings are exempt. TRENDS IN ANNUAL COLLECTIONS: Fees were raised August 1. 1982. FISCAL YEAR COLLECTION $120,000 $100,000 $80,000 $60,000 $40,000 $20,000 HISTORY/PROPOSAL: - $102,698 - - - PRO- $47,940 $47,575 $37,485 POSED - $25.525 $26,238 $18,315 $19,138 $20,363 $20,000 FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL 93 REVENUE ITEM: Utility - Security Lights RESPONSIBLE DEPARTMENT & DIVISION: Fund: Utility Finance Object Code: 4214 Utility Billing LEGAL ATHORIZATION: Article 1775 V.T.C.S., Chapter 11, Section 4; REVENUE INFORMATION: Description: The City will install security lights for citizens who request them to light yards, parking areas, etc. Fee Schedule: See Ordinance 1709 Authorized Exemptions: If a light is requested in a location that does not currently meet our sub -division regulations for street lighting, there Is no installation fee or monthly charge. TRENDS IN ANNUAL COLLECTIONS: This revenue is dependent on the number of lights requested. This number has been minimal in the past, with little fluctuation. FISCAL YEAR COLLECTION $2,500 - $2,000 - $1,500 $1,000 $500 $0 HISTORY/PROPOSAL: $2,391 $1, 950 $2,056 -p - - $350 $2,000 s- a FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 94 REVENUE MANUAL REVENUE ITEM: Utility - Penalties RESPONSIBLE DEPARTMENT & DIVISION: Fund: Utility Finance Object Code: 4215 Utility Billing LEGAL AUTHORIZATION: City Ordinance, Chapter 11 - Utilities Penalties; Ordinance #1146 - January 25, 1979; REVENUE INFORMATION: Description: Ten percent (10%) of the unpaid current monthly charge with a minimum charge of $3.00. Fee Schedule: The billing due date is established fifteen days after the bill is mailed. Payments received after the due date are assessed a 10% penalty with a minimum of $3.00. Authorized Exemptions: Accounts for state organizations and churches are not assessed a penalty. TRENDS IN ANNUAL COLLECTIONS: Revenues for penalties increase annually due to increased population (enrollment at Texas A & M). A substantial decrease in the economy is also a major factor in annual increases of penalty revenue. Penalty revenue increases following the same trends as usage. FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $337,091 $332, 193 $326,239 $340,000 $350,000 - $320,848 $321,253 $295,994 $300,000 - $250,000 - $206,129 $200,000 - $176,288 $150,000 - °' e 8100,000 - 0 s $50, 000 so , , '..r ,,. , $ 0 , FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL 95 REVENUE ITEM: Utility - Reconnect Fees RESPONSIBLE DEPARTMENT & DIVISION: Fund: Utility Finance Object Code: 4220 Utility Billing LEGAL AUTHORIZATION: City Ordinance #1228 - July 10, 1980; Chapter 11, Utilities; REVENUE INFORMATION: Description: When connections for public utility services have been severed, or are considered to be severed, the same shall be restored only when all amounts due the City have been paid in full. The fee for such meter reconnection shall be set in policy by the city administration. Fee Schedule: Reconnect Fee - $25.00 (set by Utility Office policy, 1983) Delinquent billing - Customers are notified by a delinquent door tag. The tag states that they must pay their delinquent bill within a 24 hour period. If the customer does not pay within the 24 hour period, the accountls then designated as delinquent. A fee of $25.00 must be paid, along with the delinquent billing, in order for utility service to be restored. Authorized Exemptions: None TRENDS IN ANNUAL COLLECTIONS: Seasonal high billings occur during the summer and winter months when extreme weather temperatures may cause high consumption. Due to the increased billings, a higher percentage of reconnect fees are collected during these times. FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $30,000 - $28,550 $26,668 $26,695 $25,000 - $24,280 $21,700 $22,000 $19,250 $20,000 $15,000 - $11,706 $12,136 p� $10,000 - $5,789 5' t $5,000 E' $0 D' 1 FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 96 REVENUE MANUAL REVENUE ITEM: Utility - Service Fees RESPONSIBLE DEPARTMENT & DIVISION: Fund: Utility Finance Object Code: 4221 Utility Billing LEGAL AUTHORIZATION: Utility Billing Collections Office Policies (Revised 1983); Meter Tampering - Chapter 11; Utilities City Ordinance # 1149 - February 1979; REVENUE INFORMATION: Description: Types of service rendered in addition to original services provided upon connection and/or disconnection of utility services. Penalties paid for any type of meter tampering without authorization of city administration. Fee Schedule: 1. Utility service transfers $ 15.00 2. Cut meter seals 50.00 3. Meter tampering 200.00 4. Clean-up service 25.00 5. Electric meter test 25.00 6. NSF funds check service fee 15.00 7. Additional service trip 25.00 8. Emergency night service 30.00 9. Water meter test cost of service Authorized Exemptions: Cut meter seals - Upon reporting to the Utility Department, a licensed electrician is authorized to cut a meter seal. TRENDS IN ANNUAL COLLECTIONS: A substantial increase in all types of service fees is evident during May and August as Texas A & M University changes semesters. FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $90000 - $86, 603 $84,067 $87,402 $80,000 - $70, 000 - 09,957 $68,404 $60,000 $62,382 - $60,000 $50,000 - $40,000 - $30,000 - $21,131 $20,000 - PRO- $10, 000 - $1,250 $2,624 ■ POSED $ 0 , _.. . r . 1 . FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION SANITATION FUNID The Sanitation Fund is an enterprise fund much like the Utility Fund. The only difference is that instead of selling water, electric, and sewer services they sell solid waste collection and disposal services. There are four divisions in this fund: Residential Collection; Commercial Collection; Landfill Operations; and Drainage. All of the revenue collected in this fund is for direct sanitation services with one exception. A seventy cent per month assessment is collected from each customer to fund drainage maintenance. This is a relatively new program started in FY 86-87 to address serious drainage problems within the community. This program takes a very proactive step in maintaining existing drainage ways. Sanitation fund revenues are projected to be $1,776,000 for FY 1988-89 from $1,455,000 in FY 1987-88. A recent cost of service study called for changes in the rate charged for the city's solid waste collection. The end result called for an overall 18.8% increase in that revenue. The last rate increase for solid waste collection was in 1982. The fee for residential service has been increased to $5.25 from $4.20. The new rate is still one of the lowest rates for solid waste service in the state. The study also indicates that in order to get to a cost of service rate, the rates will need to increase in subsequent years also. - 97 - REVENUE MANUAL 99 REVENUE ITEM: Interest Income RESPONSIBLE DEPARTMENT & DIVISION: Fund: Sanitation Finance Object Code: Fiscal Administration LEGAL AUTHORIZATION: Bank Depository Agreement, (Oct 1988), City Investment Policy (Resolution 02-23-89-06.) REVENUE INFORMATION: Description: This revenue is earned from the investment of monies in various funds. All investments are made in accordance with Texas State Law, regarding the investment of municipal funds in U.S. Government securities, Federal Agency Obligations, fixed -term Repurchase Agreements, Demand Accounts, and fully insured or collateralized bank certificates of deposit. Fee Schedule: Authorized Exemptions: • TRENDS IN ANNUAL COLLECTIONS: Earnings on investments are a function of both effective market interest rates and the amount of funds available for investment. These two factors account for the variation of interest earnings as shown. FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $40,000 - $38,688 $35,000 - $33,780 $30, 000 - $28, 478 $25,027 522,049$17,694 \ ::I:: $15,000 - $12,000 $10,336 $9,513 $10,000 - N PROPOSED \ $5,000 $0 FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 1 00 REVENUE MANUAL REVENUE ITEM: Sale of Surplus Property RESPONSIBLE DEPARTMENT & DIVISION: Fund: Sanitation Finance Object Code: 4102 Purchasing LEGAL AUTHORIZATION: City Charter, Page 25, Article Vi, Finance Administration, Sale of City Property, Section 74 & Ordinance #1199; REVENUE INFORMATION: Description: Sale of Surplus Property is handled by public auction. A city auction is held approximately once a year or as needed. Surplus property sold includes City property that is no longer needed or useable, and recovered, but unclaimed, property. City property available includes city vehicles, equipment and furniture. Fee Schedule: Highest dollar bid on items for sale in auction. Authorized Exemptions: N/A TRENDS IN ANNUAL COLLECTIONS: Collections depend on amount of property available for sale. FISCAL YEAR COLLECTION $5, 000 - $4,500 - $4,000 - $3,500 - $3,000 - $2,500 - $2, 000 $1,500 $1,000 $500 $0 HISTORY/PROPOSAL: $4,750 PRO- - POSED - - - $110 $350 so $0 $0 $0 $0 $0 $0 1 FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL 101 REVENUE ITEM: Sanitation - Commercial Collection RESPONSIBLE DEPARTMENT & DIVISION: Fund: Sanitation Finance Object Code: 4301 LEGAL AUTHORIZATION: Code of Ordinance REVENUE INFORMATION: Description: The City provides commercial garbage collection on a daily basis. Garbage is collected either in trash bags or, in most cases, from dumpsters. There are approximately 600 commercial customers. Beginning in FY 87-89, residential collection fees were also deposited in this account. This service is provided twice weekly at the curb with trash bags or by containers for apartments. There are approximately 10,000 single family dwelling residential customers, and approximately 7000 apartment customers. Fee Schedule: Residential: Container 4.20 per month Bag pickup 5.15 per month Commercial: Bag pickup 25.60 per month 3 yard container 72.00 per month 6 yard container 116.75 per month Authorized Exemptions: City facilities are not charged sanitation fees. TRENDS IN ANNUAL COLLECTIONS: Revenue from garbage collection depends on the number of customers. Commercial collection remains fairly stable, depending on the number of customers. Growth has slowed in the commercial area due to the economic down -turn in Texas. Sanitation is billed as an assessment, not a fee. Residential collections decrease in the summer due to the departure of Texas A&M students. FISCAL YEAR COLLECTION $1, 600, 000 - $1,400,000 - $1,200,000 - $1,000,000 - $800, 000 $600,000 $400,000 $200,000 $ 0 HITORY/PROPOSAL: $1,502,000 • $1,230,441$1,232,227$1,246,419$1,247,546 81,097,037fr $986,307 - 8711, 242 $741,037 $589,148 - - - Q $ .,,,, 1 , , FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 102 REVENUE MANUAL REVENUE ITEM: Sanitation - Drainage RESPONSIBLE DEPARTMENT & DIVISION: Fund: Sanitation Finance Object Code: 4303 Utility Billing LEGAL AUTHORIZATION: Ordinance #1663 REVENUE INFORMATION: Description: The city maintains all major easements and drainage facilities within the city limits. A monthly assessment of $ .70 per sanitation customer is collected for operating expenses to maintain this program. Fee Schedule: See Ordinance # 1779 Authorized Exemptions: None TRENDS IN ANNUAL COLLECTIONS: Collections are affected by the growth of Texas A & M University and the economic conditions in the community. This program was initiated in 1986-87. FISCAL YEAR COLLECTION $140,000 - $120,000 - $100, 000 - $80, 000 $60,000 - $40,000 $20,000 $0 HISTORY/PROPOSAL: $140,000 $105, 330 $109,096&Jy``s'•. - - - $0 $0 $0 $0 $0 $0 $0 s ., b� s. FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION REVENUE MANUAL 1 03 REVENUE ITEM: Sanitary Landfill RESPONSIBLE DEPARTMENT & DIVISION: Fund: Sanitation Object Code: 4304 Landfill Operation LEGAL AUTHORIZATION: Ordinance #1369 REVENUE INFORMATION: Description: The landfill is operated by the Public Services Department. Revenue for the Landfill is generated by the dumping of roll -off containers. In addition, individuals and private contractors pay according to weight per visit. Fee Schedule: Lift fee $ 50.00 per roll -off picked up, and/or Tipping fee 10.10 for the first ton, and 5.05 per additional 1,000 pounds Authorized Exemptions: Residents of College Station may utilize the landfill without paying if they show proof of residency (Le. utility bill) for residential waste only. TRENDS IN ANNUAL COLLECTIONS: Revenues have shown an increase, largely due to an increase in the population. FISCAL YEAR COLLECTION $120,000 - $100,000 $80,000 S60,000 - $40, 000 $20,000 $0 HISTORY/PROPOSAL: $110,000 399, 067 $97, 782� $83,297 $85,983 $64, 983 - $29,329 $31.335 $9,905 - ■ ■ 83,253 C E� h 3� F �, r � , O � 2 s ' U . FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION 1 04 REVENUE MANUAL REVENUE ITEM: Sanitation - Dumpsters RESPONSIBLE DEPARTMENT & DIVISION: Fund Sanitation Finance Object Code: 4305 Utility Billing LEGAL AUTHORIZATION: Department Policy REVENUE INFORMATION: Description: The City sells two sizes of dumpsters to utility customers (3 & 6 cubic yard). These dumpsters are owned and maintained by the individual who purchases the dumpster. Fee Schedule: Rates are determined by the Public Services Department, and are the cost of the dumpster plus a handling charge. Authorized Exemptions: None TRENDS IN ANNUAL COLLECTIONS: Sale of containers is affected by private companies leasing dumpsters to customers. Growth is also tied to Texas A & M University growth and the economic conditions in the community. FISCAL YEAR COLLECTION HISTORY/PROPOSAL: $7,000 - $6,000 - $5,000 $4,000 $3, 000 $2,000 $1, 000 $0 $6,151 - $2,860 PRO- $2,445 92,265 POSED - 01,135 - 0594 $[tl $0 $0 $0 i i FY 80 FY 81 FY 82 FY 83 FY 84 FY 85 FY 86 FY 87 FY 88 FY 89 CITY OF COLLEGE STATION INCoEX Accident Coding 3502 - General Fund 26 Ad Valorem 3001 - General Fund 3 Adamson Concessions 3608 - General Fund 35 Adamson Pool Admissions 3607 - General Fund 34 Adamson Swimming Instructions 3609 - General Fund 36 Adult Sports Revenue 3610 - General Fund 37 Aerofit Swimming 3602 - General Fund 30 Ambulance Revenue 3907 - General Fund 66 Animal License 3202 - General Fund 13 Annual Passes 3624 - General Fund 13 Art/Cultural Programs 3606 - General Fund 33 Bank Franchise Tax 3106 - General Fund 11 Bee Creek Concessions 3618 - General Fund 45 Birth and Death Certificates 3407 - General Fund 24 Builder's Permit 3301 - General Fund 16 Central Park Concessions 3617 - General Fund 44 CIP Reimbursement 3818 - General Fund 59 Collection Service Fee 3506 - General Fund 28 County Revenue - Fire Alarms 3906 - General Fund 65 Court Fines 3501 - General Fund 25 Court Light Fees 3613 - General Fund 40 Delinquent Ad Valorem 3002 - General Fund 4 Electrical License 3201 - General Fund 12 Electrical Permits 3302 - General Fund 17 False Alarm Fines 3507 - General Fund 29 Fee/Sales Tax Collected 4205 - Utility Fund 88 Filing Fees 3401 - General Fund 22 Franchise Tax - Gas 3102 - General Fund 7 Franchise Tax - Telecable 3103 - General Fund 8 Franchise Tax - Telephone 3101 - General Fund 6 Game Machine License 3204 - General Fund 15 Health Permits 3306 - General Fund 21 Interest - General Fund 71 Interest - Sanitation Fund 99 — 105 — Interest - Utility Fund 80 Lincoln Center Concessions 3625 - General Fund 51 Miscellaneous 3623 - General Fund 49 Miscellaneous Grants 3701 - General Fund 52 Miscellaneous - Park Revenue 4002 - General Fund 73 Miscellaneous Revenue 4001 - General Fund 72 Miscellaneous Revenue 4001 - Utility Fund 81 Mixed Drink Permit 3305 - General Fund 20 Mixed Drink Tax 3104 - General Fund 9 Park Facilities Rental 3908 - General Fund 67 Paving Assessments 3405 - General Fund 23 Plumbing Permits 3303 - General Fund 18 Revenue Sharing Contribution 3806 - General Fund 56 Sale of Abandoned Vehicles 4103 - General Fund 75 Sale of Lots 4104 - General Fund 76 Sale of Ordinances 3905 - General Fund 64 Sale of Scrap 4101 - Utility Fund 82 Sale of Surplus Property 4102 - General Fund 74 Sale of Surplus Property 4102 - Sanitation Fund 100 Sale of Surplus Property 4102 - Utility Fund 83 Sales Tax 3105 - General Fund 10 Sanitary Landfill 4304 - Sanitation Fund 103 Sanitation - Commercial Collection 4301 - Sanitation Fund 101 Sanitation - Drainage 4303 - Sanitation Fund 102 Sanitation - Dumpsters 4305 - Sanitation Fund 104 Sports Instruction 3604 - General Fund 31 S. W. Little League Concessions 3619 - General Fund 46 S. W. Pool Admissions 3621 - General Fund 48 S. W. Senior League Concessions 3620 - General Fund 47 Tax Penalty and Interest 3003 - General Fund 5 Taxi License 3203 - General Fund 14 Teen Center Admissions 3913 - General Fund 69 Teen Center Memberships 3914 - General Fund 70 Teen Center Rental 3910 - General Fund 68 Tennis Pro Shop 3605 - General Fund 32 Tennis Revenue 3612 - General Fund 39 - 106 - Thomas Concessions 3615 - General Fund 42 Thomas Pool Admissions 3614 - General Fund 41 Thomas Swimming Instruction 3616 - General Fund 43 Transfer - Cemetery Fund 3817 - General Fund 58 Transfer - Community Development 3821 - General Fund 61 Transfer - Hotel/Motel 3820 - General Fund 60 Transfer - Sanitation/Administration 3815 - General Fund 42 Transfer - Sanitation in Lieu of Taxes 3801 - General Fund 53 Transfer - Utility/Administration 3804 - General Fund 55 Use of City Buildings/Equipment 3903 - General Fund 63 Use of City Buildings/Equipment 3903 - Utility Fund 79 Use of City Forces 3902 - General Fund 62 Use of City Forces 3902 - Utility Fund 78 Utility - Electric 4201 - Utility Fund 84 Utility - Penalties 4215 - Utility Fund 94 Utility - Pole Rental 4203 - Utility Fund 86 Utility - Reconnect Fees 4220 - Utility Fund 95 Utility - Security Lights 4214 - Utility Fund 93 Utility - Service Fees 4221 - Utility Fund 96 Utility - Sewer 4209 - Utility Fund 91 Utility - Sewer Taps 4211 - Utility Fund 92 Utility/Taxes Contributions 3803 - General Fund 54 Utility - Temporary Service 4204 - Utility Fund 87 Utility - Underground Construction 4202 - Utility Fund 85 Utility - Water 4206 - Utility Fund 89 Utility - Water Taps 4208 - Utility Fund 90 Warrant Service Fee 3504 - General Fund 27 Youth Sports 3611 - General Fund 38 - 107 -