Special Revenue Funds

Fund Description

Special Revenue Funds are used to account for specific revenues that are legally restricted to expenditure for particular purposes.

Hotel & Motel Tax Fund - Fund 200 - To account for the accumulation of resources for the Hotel & Motel Tax Assessment levied by the City. These monies are to be spent in a manner that must directly enhance and promote tourism and the convention and hotel industry. The specific guidelines for expenditure are set forth in the Texas Tax Code, Chapter 351.

Municipal Court Technology Fund - Fund 214 - To account for the funds collected through court costs to assist in the purchase of technological enhancements for the Municipal Court.

Municipal Court Building Security Fund - Funds 215 - To account for funds collected through the court for the purpose of providing security for the Municipal Court and the building in which it is located.

Local Border Security Program - Fund 217 - To account for the proceeds from the Texas Department of Public Safety (Texas Rangers Division) to pay police officers for overtime salaries and surveillance monitoring.

Cable Franchise Program - Fund 222 - To account for the 1% PEG fee collected under Texas Senate Bill 1087. Resources will be used for allowable expenditures.

TX Utility System Repair & Replacement - Fund 709 - To account for the proceeds transferred to the TX Utility System Repair and Replacement Fund.

EAA/Habitat Fund - Fund 710 - To account for the proceeds from Edwards Aquifer and Habitat Conservation Plan.

Water Rights Fund - Fund 716 - To account for funds collected from water customers through the assessment of water rights fees, and to account for revenue received from the Edwards Aquifer Authority for the lease of excess water to the EAA.

Fund Revenue and Expenses

Revenues by Fund

Expenses by Fund

Itemized Revenues and Expenses by Fund