All funds collected pursuant to Sections 3.805 through 3.820 of this chapter shall be deposited in a special revenue fund known as the Arterial and Collector Street SDC Fund.

Those funds collected from the SSDC shall be used only for capital improvements on the arterial and collector street system of the City and costs incidental thereto and to pay for the equitable share of the cost of accounting, management and government which is attributable to the fund, which shall not exceed 5% of the gross revenues of the Fund during any fiscal year.