172.013 ALLOCATION OF FUNDS.

   The funds collected under the provisions of this chapter shall be applied for the following purposes and in the following order, to wit:

   (A)    For funds collected for tax years 2001 and prior, to the General Fund for the purpose of paying the costs of general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities, and capital improvements of the Municipality;

   (B)   For funds collected for tax years 2002 and beyond:

      (1)   Such part thereof as the legislative authority may appropriate to the Tax Operation Account of the General Fund to defray all costs of collecting the taxes levied by Municipality Codes Chapters 171 and 172, and enforcing the provisions hereof;

      (2)   Such part thereof as the legislative authority may appropriate to the Tax Rebate 1.5 Fund for the purpose of paying refunds for tax years 2002 and beyond;

      (3)   After allocation of the appropriate percentages to the Tax Operation Account of the General Fund and to the Tax Rebate 1.5 Fund, one third of the net tax received to the Fire Fund for the purpose of the operation of the full-time fire and emergency medical services department and the construction and maintenance of facilities and equipment;

      (4)    After allocation of the appropriate percentages to the Tax Operation Account of the General Fund and to the Tax Rebate 1.5 Fund, two thirds of the net tax received to the General Fund for the purpose of paying the costs of general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities, and capital improvements of the Municipality. (Ord. 2015-40. Passed 11-24-15.)