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Federal, State, and Local Governments
Government Finance and Employment Classification Manual
Descriptions of Liquor Store and Utility Revenue Categories
 
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Amounts derived from sale of liquor or utility commodities and services to the public or other governments.


Code: A90 ITEM: Liquor Store Revenue
 
Includes: Gross receipts (less discounts and any sales taxes included in receipts) from sale of alcoholic beverages and related operations revenue of publicly-owned and operated liquor stores, ABC stores, and their variously-named equivalents.
 
Excludes: Sales and license taxes on alcoholic beverages collected through these stores (report at Alcoholic Beverage Sales Tax, code T10, or at Alcoholic Beverage License Tax, code T20); contributions from parent government (nonrevenues); receipt of state liquor store profits distributed to local governments (if unrestricted in use, report at General Local Government Support from State Government, code C30).
 

CATEGORY: Utility Revenue

Gross receipts from sale of utility commodities or services to the public or other governments by publicly-owned and controlled utilities.

Includes receipts from direct sales of commodities and services; rentals from operating property; customers' forfeitures and penalties; and charges for installing and servicing connections and meters.

Excludes identifiable amounts for commodities or services furnished to the parent government, its agencies, or other utilities of the same government (intragovernmental transfers); revenue from investments or other capital transactions (report Interest Earnings at code U20 and recorded profits on their sale at Miscellaneous General Revenue, NEC, code U99); and lease rentals or other earnings from nonoperating utility property (use code U40).

Also excludes special assessments for utility improvements, including water impact fees (report at Special Assessments, code U01); contributions from parent government (another intragovernmental transfer); financial aid from other governments not representing sale of utility good or services (report at appropriate Intergovernmental Revenue code); taxes imposed on sale of utility commodities and services (report at Public Utilities Tax, code T15); and contributions from utility employees for retirement system administered by same government (report at Employee Contributions, code X01 or X02).

Effective with fiscal year 1988 data, intergovernmental revenue codes were added to the Classification Manual as a service to users who wanted to track better the fiscal activities of utilities. These codes represent items already classed at Intergovernmental Revenue codes (e.g., B47 and B89). Despite their utility suffixes, however, these codes continue to be classified as general revenues and are described under the Intergovernmental Revenue section of this chapter.

 
Code: A91 ITEM: Water Supply
 
Includes: Revenue from operations of public water supply systems, such as sale of water to residential, industrial, and commercial customers (including bulk water for resale by other private or public water utilities); connection and "tap" fees; sprinkler fees; meter inspection fees; late payment penalties; and other operations revenues.
 
Excludes: Water impact fees, contributions-in-aid-of-construction, and other special assessments (use code U01); sale of water to parent government or its agencies, including fire hydrants (nonrevenues); and rent or other income from nonoperating property (use code U40).
 
Notes: For combined water-sewer systems include here segregable amounts related to water supply and report sewer portion at Sewerage Charges, code A80.
 
Code: A92 ITEM: Electric Power
 
Includes: Revenue from operations of public electric power supply systems, such as sale of electricity to residential, commercial, and industrial customers (including electricity for resale by other private or public electric utilities); and other operations revenues.
 
Excludes: Sale of electricity to parent government or its agencies, including street lights and traffic signals (nonrevenues); rent or other income from nonoperating property (use code U40); and sale of electricity produced as a by-product by resource recovery facilities (report at Solid Waste Management Charges, code A81).
 
Notes: Contributions from other governmental electric utilities for construction of joint utility projects or for debt service on them may be classified as either Intergovernmental Revenue or Utility Revenue depending on the nature of the contributions. If they are treated as part of the utility's basic rate structure, then report them as a utility revenue, code A92. Otherwise, report them as Intergovernmental Revenue, codes B92, C92, or D92.
 
Code: A93 ITEM: Gas Supply
 
Includes: Revenue from operations of public gas supply systems, such as sale of natural gas to residential, commercial, and industrial customers (including natural gas for resale by other private or public gas supply utilities); connection fees; and other operations revenues.
 
Excludes: Sale of natural gas to parent government or its agencies (nonrevenues); rent or other income from nonoperating property (use code U40); and sale of natural gas produced as a by-product by resource recovery facilities (use code A81).
 
Code: A94 ITEM: Public Mass Transit Systems
 
Includes: Revenue from operations of public mass transportation systems (rapid transit, subway, bus, street railway, and commuter rail services), such as fares, charter fees, advertising income, and other operations revenues.
 
Excludes: Toll ferries, turnpikes, toll roads and bridges, and other fees on personal highway transportation (report at Toll Highways Charges, A45) and subsidies from other governments to support either operations or capital projects (report at Intergovernmental Revenue, codes B94, C94, or D94).
 
DETAILED CODE LIST WITH COVERAGE OF DATA COLLECTION*

 
  General Purpose Governments
CODE TYPE OF REVENUE Federal State DC Large city- county Other local Special District
 
A90 Liquor Stores N Y N Y Y N
 
---Utility Revenue:  
A91 Water Supply N Y Y Y Y Y
A92 Electric Power N Y Y Y Y Y
A93 Gas Supply N Y Y Y Y Y
A94 Public Mass Transit Systems N Y Y Y Y Y
 
* Shows whether data are collected (Y) or not collected (N) for that type.

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Source: U.S. Census Bureau, Governments Division
Created: November 16 2000
Last revised: October 31 2011