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4/30/2021 <br />5 <br />Operating Budgets <br />For the Enterprise (Utility) Funds Consider the Following <br />•User fees <br />Revenue: <br />•Wages/Benefits <br />•OM & R <br />(operations, <br />maintenance & <br />replacement) <br />Expenditures: <br />•User fees as <br />opposed to tax <br />levy <br />•Rate <br />adjustments to <br />fund operations <br />and <br />infrastructure <br />Adjustments: <br />Tax Levy <br />Components <br />and Impact <br />HOW IS THE CITY TAX RATE <br />CALCULATED?