California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 2 - State Controller › Subchapter 1 - Accounting Procedures for Counties › Article 5 - Revenue Accounts › Section 935 - Chart of Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
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
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.