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revenue sources that are restricted in use). Commenters also asked that general revenue exclude <br />revenue from special assessments, settlements that make the recipient whole for past <br />expenditures, and one-time revenues such as revenue from the sale of property. <br />Treasury Response: In the final rule, Treasury has maintained the definition of "general <br />revenue" from the interim final rule with two exceptions. <br />Treasury has adjusted the definition to allow recipients that operate utilities that are part <br />of their own government to choose whether to include revenue from these utilities in their <br />revenue loss calculation. This change responds to comments from recipients indicating that <br />revenue from utilities is used to fund other government services and that utility revenues have <br />declined on aggregate.292 This approach is consistent with other eligible uses, which recognize <br />decreased ability of many households to make utility payments; see section Assistance to <br />Households, which identifies utility assistance as an enumerated eligible use of funds, including <br />through direct or bulk payments to utilities for consumer assistance. Furthermore, for utilities or <br />other entities (e.g., certain service districts) that are not part of the recipient government, a <br />transfer from the utility to the recipient constitutes an intergovernmental transfer and therefore is <br />included in the definition of "general revenue."293 <br />Treasury has also added liquor store revenue to the definition of general revenue. The <br />Supplemental Information to the interim final rule stated that the definition of tax revenue would <br />include liquor store revenue, but the text of the rule did not include it. Accordingly, in the final <br />rule, Treasury is clarifying that revenue includes liquor store revenue. However, Treasury <br />292 U.S. Energy Information Administration, Annual Electric Utility Data (October 2021), available at <br />https://www.eia.gov/electricity/sales_revenue_price/. <br />293 FAQ 3.14 provides further guidance on how to determine what entities constitute a government for purposes of <br />calculating revenue loss. See Coronavirus State and Local Fiscal Recovery Funds, Frequently Asked Questions, as <br />of July 19, 2021; https://home.treasury.gov/system/files/136/SLFRPFAQ.pdf. <br />245 <br />