Councils in Scotland are pressing for a 2.5% increase in local government funding, saying they have no options left to save money.
The Scottish umbrella body Cosla says the 3% cap on council tax must be ditched along with ring-fencing, while local authorities must be allowed to raise income including through a tourist tax.
For the forthcoming Scottish budget they are also calling for sustainable reform of council tax and local government funding and for council-run health and social care services to be given more.
Policies the government have already earmarked for funding next year, including early learning and childcare expansion, free personal care extension and school counsellor increase, must be in addition to core budgets, Cosla said.
Cosla president Alison Evison said: 'Councils have made necessary and significant savings but there are now no options left.
'We cannot be made to cut our essential services without it having a wider, detrimental impact upon our communities.
'We have no capacity to take on additional initiatives, however beneficial the outcomes would be to our communities, unless the financial settlement is increased accordingly.'