Revenues · Licenses/Permits/Fees/Fines
3105-3109 Licenses & Permits – Local Detail
Reserved range for local detail codesSince 2026.10
- What it is
- Reserved local-detail block for Licenses and permits include regulatory fees charged for licenses, permits, and similar authorizations, excluding impact fees.
- Accounting standard
- Use for additional
- 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. |
| 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.