PHILADELPHIA HOME RULE CHARTER
CHAPTER 2 DEPARTMENT OF COLLECTIONS AND ITS DEPARTMENTAL BOARD AND COMMISSION
§6-203. Utility Accounts.
The Department of Collections shall keep the accounts of
each City utility separate and distinct from all other accounts of the
City.
ANNOTATION
Sources: No specific source.
Purposes: The Department of Collections is required to keep
separate accounts of revenues from utility services in order to facilitate the
determination of the cost of furnishing such services and so that such receipts
to the extent that they exceed expenditures may be available, as Council shall
determine, for meeting the cost of utility improvements and the operating costs
of the utility from which they were derived. See Annotations to Sections 5-801
and 5-901.