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Revenues from utility fees and utility contributions

Utility fees and utility contributions are one of the biggest budget revenues of local government units in Croatia. Communal fee income in the budget of the local unit is intended for financing the utilities: storm water drainage, cleanliness maintenance in the part relating to the cleaning of public areas, the maintenance of public areas, the maintenance of unclassified roads, and the maintenance of cemeteries, crematoria, and public lighting. The municipal contribution to the revenue of the local unit budget is used to finance the construction and use of facilities and equipment of communal infrastructure: public areas, unclassified roads, cemeteries and crematoria, and public lighting. In this paper, the emphasis is on the tasks concerning the calculation of utility compensations as a municipal contribution. The communal fee is paid by the coefficients provided, multiplied by m2 - space. Municipal contributions are paid in the construction purposes and multiplying the quotient m3 - the usable area of the building being built. Information about the amounts depending on the zone and the use of the building should refer to the decision concerning utility contributions of the local government (city, municipality) where the building is to be built. In this paper, we show an example of calculating utility charges and contributions and their share in total revenues, using the town of Šibenik as the example.


Luka Mladineo    
The University Department of Professional Studies, Split, Croatia

Nikolina Brnić    
The University Department of Professional Studies, Split, Croatia


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