One of the most essential tasks that a City Recorder, Finance Officer, or City Manager performs each year is the projection of the revenues upon which next year's budget is built, and the subsequent work required to insure that those revenues are collected and accounted for properly. Estimating and tracking revenue collection is frequently a difficult job, and can be nearly impossible without a good working knowledge of all the revenue sources available to and receive d by a city. The purpose of this manual is to provide a description of the revenues most commonly collected by municipalities in Tennessee, to be use d as a tool in revenue collection and accounting. The manual can also be used as a guide for cities in preparing their own customized revenue manual.
Finane, Jim, "Revenue Manual for Tennessee Cities" (1985). MTAS Publications: Full Publications.