(a) Except for funds specifically allocated to other uses pursuant to 191.03(a) the funds collected under the provisions of this chapter shall be applied as follows:
(1) Such part thereof as shall be necessary to defray all costs of collecting the taxes levied by this chapter and the cost of administering and enforcing the provisions thereof.
(2) The balance of the funds collected each year under the provisions of this chapter shall be paid into the General Fund for general operating expenses.
(b) Council shall determine by resolution the amount of percentage of such tax receipts to be allocated annually to special funds. Council, if and when necessary, may appropriate moneys from any or all special funds for public disaster or civil emergency, but in no event shall such appropriateness exceed the actual need for such funds. Any unexpended balances from the funds so appropriated shall be returned to he special funds, respectively, from which appropriated. (Ord. 09-24. Passed 6-22-09.)