Revenues · Taxes
3080 Other Taxes
Since 2026.03
- What it is
- Other taxes include tax revenues not elsewhere classified, such as cannabis taxes or other locally adopted taxes.
- Accounting note
- Define locally; use local-detail block 3090–3099 for separate recurring taxes.
- Examples
- Cannabis tax; admissions tax (if applicable).
- Do not use for
- Fees and charges (3100–3399).
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. |
| 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.