The Davis Cemetery District is an non-enterprise independent Special District governed by an appointed Board of Trustees who serve four-year terms. As a public agency, the District is not in the business to make a profit as a private company.  The Davis Cemetery District finance services through property taxes, the sale of burial plots, charges for openings and removals. The district also raises money through donations.

Residents and taxpayers of the district, former residents and taxpayers who acquired interment rights while they were residents or taxpayers of the district, eligible nonresidents of the district (pursuant to Section 9061), and all family members (pursuant to Section 9002(e)) may be interred in district cemeteries. An endowment care fund is intended to defray the cost of care and maintenance if and when a cemetery district no longer receives revenue from the sale of plots and related services. The trustees of a district set the rate for the endowment care fund pursuant to the Health and Safety Code Section 87.