Is the transcription starting site located before or after the promoter?
Just in addition to David's answer, there are examples of internal promoters (those which have elements 3' of the transcription start site). As an example, internal promoter elements of tRNA genes direct binding of and transcription by eukaryotic RNAP III:

White RJ. 2011. Transcription by RNA polymerase III: more complex than we thought. Nature Rev Genet 12:459-463.



Many class I retrotransposons also contain internal promoters which allows them to be transposed along with the other elements:


LINE - internal RNAP II promoter
SINE - internal RNAP III promoter