Revenues · Taxes
3020 Utility User Taxes
Since 2026.03
- What it is
- Utility user taxes (UUT) include taxes imposed on utility services (electric, gas, telecom, etc.) and remitted by providers.
- Accounting note
- Reconcile to provider remittances; maintain rate ordinances; track audit settlement revenues separately if material.
- Examples
- Electric UUT; gas UUT; telecom UUT.
- Do not use for
- Utility service charges (charges for services, typically enterprise revenues).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 16 R22 Utility Users TaxesGENREV_UTILITY_USER_TAX General column when the function is 0000, Functional column otherwise. |
| 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.