For the purpose of paying refunds of erroneously paid or overpaid taxes under this chapter, the Director of Finance shall place one hundred dollars ($100.00) from taxes collected under this chapter in a special fund, which the Director of Finance is hereby authorized and directed to establish, to be known as the Admission Tax Rotary Fund. Thereafter, as required by the depletion thereof, he or she shall place to the credit of such Fund a sum sufficient to make the total of such Fund, at the time of each such credit, amount to one hundred dollars ($100.00).