Not less that 30% of all monies received from the sale of lots, interments and stone settings shall be segregated and set aside as a permanent care fund to be known as a Cemetery Care Fund.  The Cemetery Care Fund shall be expended for purchasing lands for cemeteries and for making capital improvements if necessary.  The balance of the funds may be invested by the governing body of the city in the manner provided by law for investments of municipal funds.  Only the interest from the investments shall be used in improving, caring for and embellishing the lots, walks, drives, parks and any other necessary improvements in such cemeteries.
(11 O.S. § 26-109)  (`83 Code, § 10-527.1)  (Ord. 89-18, passed 6-19-89)