181.13 DISBURSEMENT OF FUNDS COLLECTED.
   The funds collected under the provisions of this chapter shall be disbursed in the following manner:
   (a)    First, that part thereof as shall be necessary to defray all expenses of collecting the tax and of administering and enforcing the provisions of this chapter shall be paid.
   (b)    The balance remaining after payment of the expense referred to in subsection (a) hereof, shall be deposited in the general fund for Municipal purposes.