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6 <br /> <br />SPECIAL DISTRICT REVENUES <br />IN CALIFORNIA <br />Most special districts provide one or a few municipal services to a <br />particular geographic area. These include both enterprise and non- <br />enterprise services. Enterprise services are funded primarily through <br />charging a fee for service. For example, water and irrigation districts <br />charge utility rates and fees from consumers of those services. Non- <br />enterprise services generally do not lend themselves to fees and are <br />primarily funded by property taxes, with relatively small amounts of <br />fee and state and federal grant revenue. Library and fire protection <br />services are examples of non-enterprise services. <br />Other districts are multifunction, providing a number of municipal <br />services. Community services districts (CSDs) can provide as many <br />as 32 different types of services, approximating the scope of some <br />cities. Multifunction districts have both enterprise and non-enterprise <br />elements and may, like cities or counties, use an array of different <br />revenue sources. <br /> <br /> <br />Types of Special Districts <br />• Air Quality Management / <br />Air Pollution Districts <br />• Airport Districts <br />• Cemetery Districts <br />• Community Services Districts <br />• Flood/Drainage Districts <br />• Fire Districts <br />• Harbor Districts <br />• Healthcare Districts <br />• Irrigation Districts <br />• Library Districts <br />• Memorial Districts <br />• Municipal / Resort <br />Improvement Districts <br />• Open Space Districts <br />• Parks and Recreation Districts <br />• Police Protection / <br />Ambulance Districts <br />• Public Utility Districts <br />• Reclamation Districts <br />• Resource Conservation <br />Districts <br />• Sanitary Districts <br />• Waste Management Districts <br />• Water Districts <br />Page 24 of 109