SCHEDULE 82  •	Municipal User Charges

General Information

	Schedule 82 consists of the following two sections.

	1.	User Fee Revenues by Function
	2.	Detailed information of NEW user fees only.

	Section 1, User fee revenues by function, compares user fees for the current year as reported on Schedule 12, Current Revenue for Specific Functions, with user fees from the previous year, and calculates the percentage change for each subfunction.  Please note that information entered in Schedule 12 on all lines, including those labelled “other” is automatically carried forward to Schedule 82.

	Section 2, Detailed information on NEW user fees only, collects information on fee rates for new user fees.


1.	USER FEE REVENUES BY FUNCTION

Line 0299 to 3499

	Lines descriptions and numbers are identical to subfunctions in Schedule 12, Current Revenue for Specific Functions.

Line 9910			TOTAL

	The total equals the sum of lines 0299 through 3499.


Descriptions of Columns

Column 2			User fees and service charges - Previous year

	This information is automatically entered using data from the Previous Year FIR in Schedule 12, Current Revenue for Specific Functions, Column 4 (User Fees and Service Charges).  The information can be overwritten if necessary.

	Previous Year amounts for Recreation Facilities have been pre-loaded into the "Other" category.  This amount should be restated (approximately) for Municipalities with Golf Courses, Marinas, Ski Hills.

Column 3			User fees and service charges - Current year (S12)

	Data in column 3 is automatically carried-forward from Column 4 of Schedule 12, Current Revenue for Specific Functions (User fees and service charges).

Column 4			Percentage change (Prev. year to Current year)

	The percentage change in user fee revenue from the previous year to the current year is automatically calculated.2.	DETAILED INFORMATION ON NEW USER FEES ONLY

	Please provide information on all new user fees in this section.


Descriptions of Columns

Column 1			S12 Functional heading

	Please select the appropriate Schedule 12 subfunction from the drop-down List.  This will also automatically display the corresponding Line in Column 2.

	On consecutive lines, select the subfunction as many times as there are new user fees.  For example, if three new user fees were introduced for recreation programs, select "recreation programs" on three consecutive lines in column 1.

Column 2			Schedule 12 FIR Line Number

	The FIR Line number corresponding to the Functional heading entered in Column 1 is automatically displayed.

Column 3			Description of Program or Service

	Provide a description of each program or service where new user fees were introduced.

Column 4			Minimum rate (per unit of measure)

	Record the minimum rate charged for each new user fee in dollars and cents.

Column 5			Maximum rate (per unit of measure)

	Record the maximum rate charged for each new user fee in dollars and cents.

Column 6			Unit of measure 

	Select the Unit of Measure that is applicable for each new user fee from the drop-down List.  For example, Per Hour.

Column 7			Annual Revenue

	Record the total revenue generated by each new user fee during the current year.

Column 8			Comments

	Please include comments or explanations where appropriate.


Line 5999			Subtotal

	The subtotal applies only to column 7 (Annual Revenue).  The subtotal equals the sum of lines 5001 through the last completed line.


Line 6099			Other User Fees

	This residual amount is automatically calculated by subtracting Line 9920 minus Line 5999.

Line 9920		TOTAL User fees and service charges

	This line is automatically carried-forward from SLC 82 9910 03 and represents total user fees for the current year.  Note that total user fees for the current year in SLC 82 9910 03 equals total user fees and service charges in SLC 12 9910 04.