(a) There is hereby established a separate solid waste fund, which must be used to fund expenditures for the collection of solid waste in the solid waste collection district established under section 48-29 and for the provision of base and incremental solid waste management services countywide. Such subsidiary funds as are necessary for segregation of costs and revenues of separable elements of the program must be established in the solid waste fund. Such subsidiary funds must include separate funds for the collection program and for the base and incremental solid waste management services programs. In this article, the term "solid waste" includes pathological waste.
(b) The director of finance must credit to the solid waste fund revenues from fees collected under this chapter, collection charges in the solid waste collection district, systems benefit charges and solid waste charges collected for the use of county solid waste acceptance facilities.
(c) Expenditures from the solid waste fund for collection service in the collection district and for countywide base and incremental solid waste management operations, including depreciation and debt service on facilities for such operations, must be authorized by appropriation by the county council.
(d) The solid waste fund must be maintained and managed so that revenues equal expenses for each subsidiary fund; except that contributions from the general fund may be appropriated by the county council to subsidize a portion of the costs or to cover emergency needs, unusual capital expansion or unplanned deficits not covered by adjustments of collection charges, system benefit charges and solid waste charges. To the extent that annual expenses exceed or are less than annual revenues, solid waste collection charges system benefit charges and solid waste charges must ordinarily be adjusted at least annually to fund such deficits or to utilize such surpluses. When necessary to fund anticipated future expenses or provide multiyear funding of short-term deficits, retention of surpluses over a multiyear period is permitted. (1981 L.M.C., ch. 37, § 1; 1986 L.M.C., ch. 67, § 1; 1992 L.M.C., ch. 39, § 1.)