(1) All taxes received under this chapter shall be deposited in the current expense fund. Moneys deposited in the fund as a result of the tax imposed by this chapter shall be used by the sheriff for the policing and enforcement of state statutes and county resolutions and ordinances relating to the control of gambling and such criminal activities as may be incidental to gambling including vice and drug controls.

(2) There is established within the current expense fund a special revenue account to be known as the sheriff deputy staffing contingency account. The county treasurer shall deposit in the account all taxes generated by public card rooms that are established after January 1, 2003. Expenditures from the sheriff deputy staffing contingency account shall be limited to salaries and benefits of deputy sheriffs and shall be contingent on specific authorization by the county council.

(3) For purposes of this chapter, the reasonable and necessary expenses of the county treasurer in administration and collection of the tax imposed by this chapter and the reasonable and necessary expenses of the county auditor in providing field audit and examination services pursuant thereto shall also be legitimate charges against the gambling tax revenues authorized by this chapter since such expenses are recognized as being vital to the enforcement of this chapter. The reasonable and necessary expenses of the combined services of the county treasurer and county auditor shall not exceed 3% of the taxes collected in any budget year. (Added by Ord. 80-037, Sept. 15, 1980; Amended by Ord. 02-075, Nov. 20, 2002, Eff date Dec. 13, 2002; Amended by Amended Ord. 04-079, Sept. 1, 2004, Eff date Sept. 20, 2004).