FY2027 Budget Overview - Enterprise funds
A resident’s guide to navigating Tampa’s budget.
Enterprise funds are departments that are funded by rates and fees, not property taxes. They are intended to run independent of the general fund. The first workshop is focused on these funds.
Jump to a department: Water · Wastewater · Solid Waste & Environmental Program Management · Parking · Golf Courses
Water
In Tampa Monitor’s humble opinion, the Tampa Water Department is one of the best in the country. Its major flaw was the aging delivery system which was addressed by the Castor administration through the Progressive Infrastructure Plan to Ensure Sustainability (PIPES) program. The program’s success can be measured in the lack of boil water notices and news reports about a major intersection closed down by a cave in from a busted water main. Events that were common 15 years ago. And while major issues have been addressed, future mayors and councils will face decisions about the unfunded portion of that program.
Source: City of Tampa budget books FY2024–FY2027 via OpenGov
| Category | FY2024 | FY2025 | FY2026 | FY2027 |
|---|---|---|---|---|
| Recommended budget | $327,349,149.00 | $416,005,961.00 | $561,014,142.00 | $391,605,277.00 |
| Actual (FY26 = city projection) | $316,092,581.00 | $386,290,418.00 | $843,224,371.00 | $0.00 |
Source: City of Tampa budget books FY2024–FY2027 via OpenGov
| Category | FY2024 | FY2025 | FY2026 | FY2027 |
|---|---|---|---|---|
| Personnel | $41,316,313.00 | $44,487,749.00 | $47,193,875.00 | $48,921,971.00 |
| Operating | $79,762,265.00 | $86,152,650.00 | $102,871,370.00 | $103,352,120.00 |
| Capital | $83,220,782.00 | $104,863,440.00 | $494,973,078.00 | $100,579,217.00 |
| Debt | $28,912,442.00 | $30,336,010.00 | $29,080,318.00 | $28,133,634.00 |
| Other | $82,880,780.00 | $120,450,568.00 | $169,105,730.00 | $110,618,335.00 |
Source: City of Tampa budget books FY2024–FY2027 via OpenGov
| Category | FY2024 | FY2025 | FY2026 | FY2027 |
|---|---|---|---|---|
| Charges for Services | $200,550,623.00 | $226,941,935.00 | $241,437,690.00 | $250,289,601.00 |
| Other | $97,584,378.00 | $263,924,446.00 | $248,393,046.00 | $141,497,076.00 |
| Judgements, Fines, and Forfeits | $44,394.00 | $61,620.00 | $59,820.00 | $18,600.00 |
| Intergovernmental | $129,451.00 | $816,483.00 | $0.00 | $0.00 |
Wastewater
The city has also significantly invested in updating the wastewater system in the city, both the underground infrastructure and the treatment plant. Investments have been made to the Howard F Curren treatment plant including technology that will be able to capture gases from the treatment process to sell as biogas.
Source: City of Tampa budget books FY2024–FY2027 via OpenGov
| Category | FY2024 | FY2025 | FY2026 | FY2027 |
|---|---|---|---|---|
| Recommended budget | $264,836,995.00 | $359,272,174.00 | $315,188,918.00 | $408,772,353.00 |
| Actual (FY26 = city projection) | $259,219,539.00 | $338,292,761.00 | $564,339,361.00 | $0.00 |
Source: City of Tampa budget books FY2024–FY2027 via OpenGov
| Category | FY2024 | FY2025 | FY2026 | FY2027 |
|---|---|---|---|---|
| Personnel | $39,210,258.00 | $40,684,060.00 | $41,792,563.00 | $43,703,574.00 |
| Operating | $71,833,037.00 | $79,054,918.00 | $87,173,914.00 | $92,508,554.00 |
| Capital | $93,089,818.00 | $94,912,560.00 | $348,912,137.00 | $183,789,357.00 |
| Debt | $16,393,148.00 | $28,534,147.00 | $28,943,410.00 | $32,336,870.00 |
| Other | $38,693,278.00 | $95,107,076.00 | $57,517,337.00 | $56,433,998.00 |
Source: City of Tampa budget books FY2024–FY2027 via OpenGov
| Category | FY2024 | FY2025 | FY2026 | FY2027 |
|---|---|---|---|---|
| Other | $47,096,411.00 | $238,616,724.00 | $130,832,475.00 | $235,263,353.00 |
| Charges for Services | $157,296,146.00 | $170,726,496.00 | $165,406,816.00 | $173,384,000.00 |
| Intergovernmental | $299,620.00 | $-467,480.00 | $125,000.00 | $125,000.00 |
Solid Waste & Environmental Program Management
The Solid Waste Department has also seen significant investment as the city took on the waste to energy plant including a complete overhaul of the entire plant. At the same time, plans to move and re-organize its fleet maintenance facility have been in motion. The result is a department that’s been on shaky financial ground relying on short term debt to fund operations while previously approved rate increases phase in. A $10 million replacement for a critical failure of a turbine generator last fall hasn’t helped. The plan is for the short term debt to be converted to a long term bond which the rate increases will cover, putting the department back on solid ground. The rate increase was approved in 2024 phased in over 5 years.
Source: City of Tampa budget books FY2024–FY2027 via OpenGov
| Category | FY2024 | FY2025 | FY2026 | FY2027 |
|---|---|---|---|---|
| Recommended budget | $227,009,940.00 | $182,435,270.00 | $152,512,438.00 | $163,810,154.00 |
| Actual (FY26 = city projection) | $214,600,332.00 | $171,016,243.00 | $307,636,378.00 | $0.00 |
Source: City of Tampa budget books FY2024–FY2027 via OpenGov
| Category | FY2024 | FY2025 | FY2026 | FY2027 |
|---|---|---|---|---|
| Personnel | $33,370,021.00 | $36,552,027.00 | $38,899,290.00 | $41,391,042.00 |
| Operating | $81,723,616.00 | $76,991,312.00 | $92,141,884.00 | $92,320,493.00 |
| Capital | $97,464,633.00 | $38,044,674.00 | $161,399,714.00 | $12,957,000.00 |
| Debt | $0.00 | $2,000,510.00 | $2,765,000.00 | $2,986,000.00 |
| Other | $2,042,062.00 | $17,427,720.00 | $12,430,490.00 | $14,155,619.00 |
Source: City of Tampa budget books FY2024–FY2027 via OpenGov
| Category | FY2024 | FY2025 | FY2026 | FY2027 |
|---|---|---|---|---|
| Charges for Services | $102,570,234.00 | $125,217,418.00 | $134,479,935.00 | $147,001,100.00 |
| Other | $1,305,803.00 | $79,864,478.00 | $9,965,440.00 | $15,287,354.00 |
| Licenses and Permits | $926,978.00 | $1,282,198.00 | $1,321,700.00 | $1,321,700.00 |
| Intergovernmental | $275,416.00 | $202,541.00 | $1,043,605.00 | $0.00 |
Parking
Parking is classified as an enterprise fund but it’s a little different from the other departments. Its revenues can be used for transportation related projects. As the department has transformed over the past 10 years — through increased rates, more visitors downtown and Ybor and more parking spots to collect fees from — the department has changed from one that dipped into the general fund to one with enough of a surplus in revenue that it’s been used for projects like road resurfacing, sidewalk repair and public transportation. Significant investments on deferred maintenance on parking structures is planned.
Source: City of Tampa budget books FY2024–FY2027 via OpenGov
| Category | FY2024 | FY2025 | FY2026 | FY2027 |
|---|---|---|---|---|
| Recommended budget | $56,495,401.00 | $59,578,517.00 | $65,085,919.00 | $63,717,022.00 |
| Actual (FY26 = city projection) | $51,078,510.00 | $61,012,241.00 | $75,123,546.00 | $0.00 |
Source: City of Tampa budget books FY2024–FY2027 via OpenGov
| Category | FY2024 | FY2025 | FY2026 | FY2027 |
|---|---|---|---|---|
| Personnel | $7,467,300.00 | $8,194,284.00 | $8,489,949.00 | $8,899,297.00 |
| Operating | $12,510,048.00 | $20,738,813.00 | $20,495,772.00 | $21,627,513.00 |
| Capital | $3,040,270.00 | $2,728,151.00 | $19,957,865.00 | $9,250,000.00 |
| Debt | $568,248.00 | $296,972.00 | $0.00 | $0.00 |
| Other | $24,770,389.00 | $26,409,737.00 | $25,679,960.00 | $23,440,212.00 |
| Grants | $2,722,255.00 | $2,644,285.00 | $500,000.00 | $500,000.00 |
Source: City of Tampa budget books FY2024–FY2027 via OpenGov
| Category | FY2024 | FY2025 | FY2026 | FY2027 |
|---|---|---|---|---|
| Charges for Services | $35,863,260.00 | $38,286,443.00 | $45,213,095.00 | $44,144,000.00 |
| Other | $10,783,399.00 | $12,846,311.00 | $13,213,672.00 | $14,698,022.00 |
| Judgements, Fines, and Forfeits | $4,049,475.00 | $4,963,695.00 | $6,023,795.00 | $5,575,000.00 |
Golf Courses
The city owns 3 golf courses including the historic courses Babe Zaharias and Rogers Park. They are managed and operated by the Tampa Sports Authority and have rarely been a topic of discussion at Tampa City Council.
Source: City of Tampa budget books FY2024–FY2027 via OpenGov
| Category | FY2024 | FY2025 | FY2026 | FY2027 |
|---|---|---|---|---|
| Recommended budget | $6,018,831.00 | $6,943,044.00 | $7,760,596.00 | $12,727,513.00 |
| Actual (FY26 = city projection) | $6,651,833.00 | $7,467,536.00 | $8,316,596.00 | $0.00 |
Source: City of Tampa budget books FY2024–FY2027 via OpenGov
| Category | FY2024 | FY2025 | FY2026 | FY2027 |
|---|---|---|---|---|
| Operating | $5,925,362.00 | $6,771,552.00 | $7,316,596.00 | $7,204,513.00 |
| Capital | $606,904.00 | $641,837.00 | $800,000.00 | $2,911,500.00 |
| Other | $119,566.00 | $54,146.00 | $200,000.00 | $2,611,500.00 |
Source: City of Tampa budget books FY2024–FY2027 via OpenGov
| Category | FY2024 | FY2025 | FY2026 | FY2027 |
|---|---|---|---|---|
| Charges for Services | $6,223,486.00 | $6,786,688.00 | $7,101,940.00 | $7,029,161.00 |
| Other | $841,313.00 | $773,725.00 | $1,026,000.00 | $5,698,352.00 |
Notes
One note: you will see a lot of “other” buckets. Often these are transfers. Click through to the source to drill down deeper. This series is meant to provide overviews and entry points to the budget.
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