FY 2005 Revenue Manual
The Metropolitan Government is divided into two districts: The General Services District (GSD) and the Urban Services District (USD). The GSD is synonymous with Davidson County; the USD comprises the old City of Nashville plus areas added since Metro was formed in 1963. The GSD receives a base level of services, and its property is taxed at the GSD rate to fund these services. The USD receives more of certain services which are funded by an additional USD rate for those services.
The majority of revenue received is recorded in one of the General Funds: GSD General Fund and USD General Fund. The two General Funds provide for the traditional operating services of the government. These funds receive property and sales taxes, charges for services, fines, penalties, and other revenues.
Section A describes the major revenue components for Metro along with a high level revenue and fee comparison.
Sections B – Q present the descriptive revenue information by revenue account detailing the purpose, legal authority, computation, frequency of collection, and other information.
FY 2005 Revenue Manual (entire report)
- Section A - Introduction
- Section B - Property Taxes
- Section C - Local Option Sales Tax
- Section D - Other Taxes, Licenses, and Permits
- Section E - Fines, Forfeitures, and Penalties
- Section F - Revenue from Other Governmental Agencies
- Section G - Commissions and Fees
- Section H - Charges for Current Services
- Section I - Compensation from Property
- Section J - Contributions and Gifts
- Section K - Miscellaneous
- Section L - Internal Service Operations
- Section M - Internal Service to External Agency
- Section N - Water & Sewer Operations
- Section O - Convention Center Operations
- Section P - Farmer's Market Operations
- Section Q - State Fair Operations
- Section R - Appendix - Revenue by Department
- Section S - Legislation
Supplement - FY2005 Fee Update