Revenues · Taxes
3090-3099 Taxes – Local Detail
Reserved range for local detail codesSince 2026.03
- What it is
- Reserved local-detail block for additional city-specific taxes (separate recurring taxes, audit settlements, or dedicated taxes) while preserving rollups to Taxes.
- Accounting note
- Define each local tax clearly (tax base, rate/ordinance, remitter). Avoid using local detail for non-tax sources.
- Examples
- Cannabis excise tax; platform TOT settlements; special district pass-through taxes.
- Do not use for
- Fees (3100+) and intergovernmental (3200+).
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. Local tax detail reports as Other Taxes unless the local code declares a specific line. |
| 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.