FY 2011-2012 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.
FY 2011-2012 Revenue Manual (entire report)
Revenue Manual by Sections
- Table of Contents
- 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 - Water, Sewer, and Stormwater Operations
- Section L - Convention Center and Auditorium Operations
- Section M - E-Bid Auctions
- Section N - Farmer's Market Operations
- Section O - State Fairgrounds Operations
- Section P - Water and Sewer - NonOperating Miscellaneous Fees
- Section Q - Appendix - Revenue by Department - Totals
- Section R - Appendix - Revenue Accounts by Department
- Section S - Appendix - Legislation