WHY USE A MULTIPLIER?
At the time of adoption, the Board of Commissioners desired to have the Sanitary Sewer Fund Act as a “business entity.”
To accomplish this, they established an Enterprise Fund in 1985.
An Enterprise Fund is used to account for a government’s business-type activity (e.g. activities that receive a significant portion of their funding through user charges.) This type fund is used when it is the intent of the government to recover the full cost of the service provided.
The philosophy behind the use of the multiplier is that the sewer user pays for what one uses.