Revenues · Taxes
3015 Transactions and Use Taxes
ProposedSince 2027.03
- What it is
- Local add-on sales taxes a city, county, or district levies by vote under the Transactions and Use Tax Law, on top of the 1% Bradley-Burns rate (3010).
- Accounting standard
- The Cities FTR's Sales and Use Taxes line is the 1% levy only; add-on taxes report as other taxes, and transportation add-ons as transportation taxes (3011, 3012).
- Examples
- A voter-approved half-cent general sales tax measure.
- Do not use for
- The 1% Bradley-Burns sales tax (3010); Proposition 172 (3217); transportation sales tax measures (3011, 3012).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 16 R27 Other Taxes OtherGENREV_OTHER_TAX_OTHER General column when the function is 0000, Functional column otherwise. Same as 3080. |
| Government-wide ledger (980) | Not reported. Government-wide revenues and expenses are not reported; the FTR uses fund-basis activity. |
| Enterprise funds (water example) | Form 12 R58 Other Nonoperating RevenuesOTHR_NONOP_REV Taxes allocated to a proprietary fund report as other nonoperating revenue. |
| Internal service funds | Form 03 R15 Other Nonoperating RevenuesOTHR_NONOP_REV Taxes allocated to a proprietary fund report as other nonoperating revenue. |
| Fiduciary funds (pension trust example) | Form 30.5 R15.5 Tax RevenuesPEN_TAX_REV Column for the trust or custodial fund type. |
Enterprise placement is shown for a water fund; other enterprise funds use the same line on their own form. Check any combination in the FTR finder.