This article presents a guideline taxonomy for describing components related to city support infrastructure such as: electric networks, gas networks, aqueduct, and road infrastructure. This taxonomy is developed with the objective of designing a smart city platform that allows the abstraction of processes complexity and the city crosscutting objects. In addition, through the usage of examples, the document presents the taxonomy scope as a supply of the development of a city platform, and the applications supported by it in the Internet of Things context.