§ 810. Disposition of revenues. 1. Revenues resulting from the
imposition of taxes authorized by this article shall be paid into the
treasury of the county or city, as the case may be, and shall be
credited to and deposited in the general fund of the county or city and,
unless restricted by local law to a specified purpose or purposes, shall
be available for any lawful county or city purpose.

2. Where the race meeting grounds or enclosure is situated in two
counties, one of which is wholly within a city, then:

a. If the tax is imposed by such city, the fiscal officers of such
city shall deposit the revenues of such taxes in a special fund and
shall pay to the county, not located in such city, within sixty days
after collection thereof, seventy-five percent of the moneys in such
special fund, for deposit in the general fund of such county as
hereinbefore provided, less the expenses for the collection of such tax,
and except that the sum of five thousand dollars shall be retained at
all times in such special fund for the purpose of making refunds or any
necessary adjustments. The fiscal officers of such city shall pay the
balance then remaining in such special fund into the general fund of
such city as hereinbefore provided.

b. If the tax is not imposed by such city, but is imposed by such
county, the fiscal officers of such county shall deposit the revenues of
such taxes in a special fund and shall pay to such city within sixty
days after collection thereof, twenty-five percent of the moneys in such
special fund, for deposit in the general fund of such city as
hereinbefore provided, less the expenses for the collection of such tax
and except that the sum of five thousand dollars shall be retained at
all times in such special fund for the purpose of making refunds or any
necessary adjustments. The fiscal officers of such county shall pay the
balance remaining in such special fund into the general fund of such
county as hereinbefore provided.