963.071 CEMETERY MAUSOLEUM TRUST FUNDS.
   (a)   There is established a Cemetery Mausoleum Trust Fund to receive net profits from the development and sale of mausoleum crypts and niches.
   (b)   There is also created a Cemetery Mausoleum Perpetual Care Trust Fund to receive that portion of the net profits set aside for perpetual care of the Cemetery’s mausoleums.
   (c)   After the payment of all costs and expenses from the development and sale of mausoleum crypts and niches, the net profits shall be allocated fifteen percent (15%) to the Cemetery Mausoleum Perpetual Care Trust Fund and eighty-five percent (85%) to the Cemetery Mausoleum Trust Fund.
   (d)   The principal of the Cemetery Mausoleum Trust Fund shall only be used for the development of additional mausoleum projects or perpetual care of the Cemetery. Council shall approve the release of these funds before they are used for any purpose.
   (e)   The earnings from the Cemetery Mausoleum Trust Fund shall be used to supplement the Cemetery’s general operational expenses.
(Ord. 4020. Passed 1-14-97.)