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