(Added by Ord. No. 168,368, Eff. 12/4/92.)
(a) There is hereby established a special fund in the City Treasury entitled Special Police Communications/9-1-1 System Tax Fund. Money collected pursuant to this article shall be deposited into said special fund and shall be used exclusively as provided in this article for the purpose for which the tax is imposed, and for no other purpose. Money deposited into this special fund shall not be subject to reversion to the Reserve Fund of the City, established under Charter Section 302. Nothing in this section shall prevent disbursements from this special fund to reimburse the General Fund when money has been advanced from the General Fund to pay the uses provided for in this article. (Amended by Ord. No. 173,304, Eff. 6/30/00, Oper. 7/1/00.)
(b) The City Treasurer and Controller shall establish within the Special Police Communications/9-1-1 System Tax Fund separate accounts or accounting controls so as to enable the City Treasurer and Controller to account for the uses for which the moneys deposited into the Special Police Communications/9-1-1 System Tax Fund are to be used.
(c) Except as hereinafter provided in Subsection (d) of this section, (i) during each fiscal year, any money raised by the special tax that remains or (by resolution of the City Council) becomes unencumbered for any of the purposes set forth in Section 21.16.4 hereof may be reallocated to other purposes authorized by this article by resolution of the City Council and (ii) at the end of any fiscal year any money raised by the special tax that remains unencumbered for any of the purposes set forth in Section 21.16.4 hereof may only be used in succeeding fiscal years for the purposes stated in this article as authorized by resolution by the City Council; provided, however, that the Director of the Office of Administrative and Research Services may reallocate moneys raised by the special tax to other purposes set forth in Section 21.16.4 hereof and may authorize the use of moneys raised by the special tax that are unencumbered or unallocated for any of the purposes set forth in Section 21.16.4 hereof so long as the amount so reallocated or authorized shall not be greater than the amount referred to in Charter Section 343 (as amended from time to time) as the amount which the Director of the Office of Administrative and Research Services is empowered to authorize the Controller to transfer without the approval of the Mayor and the City Council upon the request of the head of any department. The availability of unencumbered moneys for any succeeding year shall be considered by the City Council when fixing the rates of tax for that year. (Amended by Ord. No. 173,304, Eff. 6/30/00, Oper. 7/1/00.)
(d) Any amount remaining in the Special Police Communications/9-1-1 System Tax Fund after all lease revenue bonds issued to finance the System have been repaid in full, shall be used solely and exclusively for maintaining, replacing or improving police communications and dispatch equipment and systems.