Cal. Code Regs. tit. 2 § 935

Current through Register 2024 Notice Reg. No. 24, June 14, 2024

Section 935 - Chart of Accounts

The following chart of revenue accounts shall be mandatory for all counties, wherever applicable:

(a) Taxes.

Property taxes--current--secured	Property Taxes--prior--unsecured
Property taxes--current--unsecured	Penalties and costs on delinquent taxes
Property taxes--prior--secured	Sales and use taxes
	Timber yield taxes
	Other taxes

(b) Licenses, Permits and Franchises.

Animal licenses	Road privileges and permits
Business licenses	Zoning permits
Construction permits	Franchises
	Other licenses and permits

(c) Fines, Forfeitures and Penalties.

Vehicle Code fines	Forfeitures and penalties
Other court fines

(d) Revenue From Use of Money and Property.

Interest	Royalties
Rents and concessions

(e) Aid From Other Governmental Agencies.

State--Alcoholic Beverage license fee	State aid for agriculture
	State aid for civil defense
State aid for aviation	State aid for construction
State--Highway Users Tax	State aid for corrections
State--Motor Vehicle in-lieu tax	State aid for county fairs
	State aid for disaster
State--Trailer Coach in-lieu tax	State aid for veterans affairs
	Homeowners' property tax relief
Other state in-lieu taxes	Business inventory property tax
State--public assistance--administration	State--other
	Federal--public assistance administration
State aid for public administration programs	Federal aid for public assistance programs
State--health--administration-State aid for crippled children	Federal--health--administration-Federal aid for construction
State aid for cerebral palsy
State aid for mental health	Federal forest reserve revenue
State aid for tuberculosis control	Federal revenue sharing
	Federal in-lieu taxes
Other state aid for health	Federal--other
	Other governmental agencies
	Federal aid for disaster
	Federal grazing fees
	Other in-lieu taxes

(f) Charges for Current Services.

Assessment and tax collection fees	Estate fees
	Humane services
Civil process service	Law enforcement services
Auditing and accounting fees	Recording fees
	Road and street services
Communication services	Health fees
Election services	Mental health services
Inheritance tax fees	Sanitation services
Legal services	Adoption fees
Personnel services	Crippled children's services
Planning and engineering services	Institutional care and services
	Educational services
Purchasing fees	Library services
Agricultural services	Park and recreation fees
Court fees and costs	Other

(g) Other Revenues.

Premiums and accrued interest on bonds issued	Revenue applicable to prior years
Revenue from discontinued districts	Sale of fixed assets
	Other sales
	Other

Cal. Code Regs. Tit. 2, § 935

1. Amendment of subsection (a) filed 2-3-72; effective thirtieth day thereafter (Register 72, No. 6). For prior history, see Register 69, No. 21.
2. Amendment of subsection (e) filed 4-10-75; effective thirtieth day thereafter (Register 75, No. 15).
3. Amendment of subsection (e) filed 4-30-76; designated effective 7-1-76 (Register 76, No. 18).
4. Amendment of subsections (a), (b) and (c) filed 3-8-77; effective thirtieth day thereafter (Register 77, No. 11).
5. Amendment of subsection (a) filed 8-23-79; effective thirtieth day thereafter (Register 79, No. 34).

Note: Authority cited: Section 30200, Government Code. Reference: Section 30200, Government Code.