Revenues · Charges for Services

3300 Charges for Services

Since 2026.03

What it is: Charges for services include exchange-based revenues for providing services, permits, and goods where the city is compensated for the service provided.
Accounting note: Tie to billing system and rate schedules. Ensure correct fund classification (enterprise vs governmental).
Examples: Utility service charges; recreation program fees; ambulance fees.
Do not use for: Regulatory licenses/permits (3100) and taxes (3000–3099).

Where it reports on the Cities FTR

Fund type	FTR line
Governmental funds	Form 22 R41 Other Charges for Current Services (Specify)FUNC_OTHER_CHAR_CURR_SERV General column when the function is 0000, Functional column otherwise. Refined by function below. Line by function (25) 0000 All Functions / Unspecified (Silent Default): Form 22 R41 Other Charges for Current Services (Specify) 2100 Police: Form 22 R04 Special Police Department Services 2200 Fire: Form 22 R06 Special Fire Department Services 2300 Emergency Medical Services: Form 22 R17 First Aid and Ambulance Charges 2500 Animal Regulation: Form 22 R09 Animal Shelter Fees and Charges 2700 Weed Abatement: Form 22 R12 Weed and Lot Cleaning Charges 3100 Streets: Form 22 R11 Street Sidewalk and Curb Repairs Charges 3400 Transit: Form 22 R35 Transit Revenues 3500 Parking: Form 22 R23 Parking Facility Charges 3700 Airports: Form 22 R30 Airport Revenues 3800 Ports & Harbors: Form 22 R33 Ports and Harbor Revenues 4100 Planning: Form 22 R01 Zoning Fees and Subdivision Fees 4200 Building & Safety: Form 22 R07 Plan Checking Fees 4300 Housing / Neighborhood Services: Form 22 R32 Housing Revenues 5100 Parks: Form 22 R24 Parks and Recreation Fees 5300 Libraries: Form 22 R20 Library Fines and Fees 5600 Golf Courses: Form 22 R25 Golf Course Fees 5650 Sports Arenas & Stadiums: Form 22 R36 Stadium Revenues 5800 Cemeteries: Form 22 R31 Cemetery Revenues 6200 Hospitals & Sanitariums: Form 22 R34 Hospital Revenues 7100 Water: Form 22 R26 Water Service Charges 7200 Sewers: Form 22 R13 Sewer Service Charges 7300 Solid Waste: Form 22 R15 Solid Waste Revenues 7400 Electric: Form 22 R28 Electric Revenues 7500 Gas: Form 22 R29 Gas Revenues
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 R02 Charges for ServicesCHRGS_SERV
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.