181.14 ALLOCATION OF FUNDS.
   The funds collected under the provisions of this chapter shall be deposited in a special fund known as "Income Tax Fund" and such funds shall be disbursed in the following manner:
   (a)   Such part thereof as shall be necessary to defray all costs of collecting the taxes and the cost of administering and enforcing the provisions thereof.
   (b)   Not more than sixty-five percent (65%) of the net available income tax receipts received annually shall be deposited in the General Fund to defray operating expenses of the Municipality.
   (c)   Not more than fifteen percent (15%) of the net available income tax receipts received annually shall be deposited in the Capital Improvements for the Municipality.
   (d)   At least twenty percent (20%) of net available income tax receipts received annually shall be deposited in the Street Maintenance and Repair Fund to be used for fund purposes.
      (Ord. 37-06. Passed 12-12-06.)