Revenues · Licenses/Permits/Fees/Fines

3100 Licenses & Permits

Since 2026.03

What it is: Licenses and permits include regulatory fees charged for licenses, permits, and similar authorizations, excluding impact fees.
Accounting note: Maintain permit logs and fee schedules; ensure revenue is recognized when the license/permit period is earned or as issued per policy.
Examples: Building permits; business license fee (if treated as fee); encroachment permits.
Do not use for: Impact fees (3110).

Where it reports on the Cities FTR

Fund type	FTR line
Governmental funds	Form 18 R05 Other Licenses and PermitsGENREV_OTHER_LICENSES_PERMIT General column when the function is 0000, Functional column otherwise. Refined by function below when detail codes are not used. Line by function (4) 0000 All Functions / Unspecified (Silent Default): Form 18 R05 Other Licenses and Permits 2500 Animal Regulation: Form 18 R01 Animal Licenses 3100 Streets: Form 18 R04 Street and Curb Permits 4200 Building & Safety: Form 18 R03 Construction Permits
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 R18 Other Operating RevenuesOTHR_OP_REV
Internal service funds	Form 03 R03 Other Operating RevenuesOTHR_OP_REV
Fiduciary funds (pension trust example)	Form 30.5 R17 Other AdditionsPEN_ADDITIONS_OTHR 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.