Laserfiche WebLink
Revenue Manual <br />Introduction <br />The Revenue Manual is organized first by various funds (buckets), then <br />from largest revenue source to smallest. <br />General Fund <br />Municipal Services Taxing Unit (MSTU) <br />Transportation Fund <br />Emergency Services District Fund <br />Ad Valorem taxes paid by all Indian River County <br />property owners. <br />Ad Valorem taxes paid by all unincorporated Indian <br />River County property owners. <br />Specific gas tax and transfers from the General & <br />MSTU Fund. <br />Ad Valorem taxes paid by all Indian River County <br />property owners -except property owners in Indian <br />River Shores. <br />Environmentally Sensitive Land Acquisition Ad Valorem taxes paid by all Indian River County <br />Bonds -Series 2006 property owners. <br />Solid Waste Disposal District <br />Municipal Service Benefit Unit (MSBU) <br />Service Assessments paid by all Indian River County <br />property owners that generate or are capable of <br />generating solid waste. <br />Assessment per parcel/acre for stormwater <br />improvements to the specific benefit unit. <br />Special Revenue Funds Revenues that are derived from things other than <br />Ad Valorem taxes or Service Assessments but have <br />restrictions in how they may be spent. <br />Enterprise Funds Activities of government, which are operated and <br />accounted for as a business. Enterprises rely <br />principally on user fees earned by the business to <br />fund operations. In Indian River County, the Utility <br />System, Solid Waste Disposal District, Golf Course <br />and Building Department are enterprises. <br />2 <br />