Money Matters

Lodgers' Tax

Lodgers’ tax is a 5-percent tax paid by customers of hotels, motels and other lodging establishments. State law allows municipalities to collect this tax through lodging businesses. The revenue from this tax is used on tourism-related promotion of the city and for expenses related to tourism events and certain facilities.

Take a deeper-dive into lodgers' tax in the latest installment of Money Matters. Director of Administrative Services, Juan Fuentes discusses what lodgers' tax is and how it is spent. 

Enterprise Funds

Enterprise Funds refer to the departments or city facilities that are run similar to businesses. What does that mean? The funds are self-sustaining, charge fees for their services and are NOT paid for by taxes.  

The departments that operating utilizing Enterprise Funds are: 

  • Solid Waste & Landfill
  • Water Utilities (Central Control/Water Production, Water Maintenance & Transmission, Wastewater)
  • Air Center


Want to dive deeper into Enterprise Funds? Watch this video. Director of Administrative Services Juan Fuentes discusses how these types of funds are used and which departments utilize enterprise funds. These departments are set up to operate in a business model by charging fees directly to customers who use those departments’ services. Those fees provide the revenue each department uses to operate.

Enterprise Funds: Water and Wastewater

Getting clean water into homes and businesses for people to drink, clean with and otherwise use in their daily lives is a very important task. And just as important is removing wastewater from those homes and businesses. Keeping everything flowing in the right directions is the responsibility of the City of Roswell’s Utilities Department, whose water and wastewater functions are set up to operate financially as Enterprise Funds.

Roswell residents can learn more about the funding for these important services so many people rely on, learn more in this video where we sat down with Utilities Director Lorenzo Sanchez.

Enterprise Funds: Solid Waste

The local community relies on the City of Roswell’s Solid Waste Department to make sure trash is disposed of properly and safely. Funding for the department’s essential services – from weekly pickups of trash containers in alleys and at curbsides to operating the municipal landfill – is set up and maintained as an Enterprise Fund. Roswell residents can learn more about these important services so many people rely on every day – and the financial system that keeps them operating

The latest video features Solid Waste Director Abraham Chaparro discussing the variety of services provided by the department, which includes residential and commercial trash pickup, bulk-trash pickup, free landscaping mulch available to citizens, and operation of the landfill.