Section 6156-B - Procedure and administration(a) The governing body of the county, in order to impose the tax authorized by section 3152-B, shall adopt an ordinance which shall refer to this subarticle. Prior to adopting an ordinance imposing the tax authorized by section 3152-B, the governing body of the county shall give public notice of its intent to adopt the ordinance in the manner provided by section 4 of the act of December 31, 1965 (P.L. 1257, No. 511), known as "The Local Tax Enabling Act," and shall conduct at least one public hearing regarding the proposed adoption of the ordinance. Notwithstanding any provision of law to the contrary, the tax may be adopted either prior to or during the fiscal year of the county or prior to or after the adoption of the annual budget for the county. If the tax takes effect after January 1 of any year, any disbursements received by the district, qualified municipalities or the county undersection 3157-B(b) during the first calendar year in which the tax is in effect shall be deposited into budgetary reserve accounts for the district, any qualified municipalities or the county. Amounts deposited into budgetary reserve accounts may be budgeted for use in the next full fiscal year period by the district, any qualified municipalities or the county in the manner provided by this article or may be retained in budgetary reserve accounts, without lapsing, for use during unanticipated fiscal emergencies as provided by ordinances adopted by the district, any qualified municipalities or the county. Funds retained in budgetary reserve accounts for unanticipated fiscal emergencies shall not be subject to the requirements of this article regarding the utilization of disbursements.(b) A certified copy of the ordinance imposing the tax shall be delivered to the department no later than ninety (90) days prior to the effective date of the ordinance.(c) A certified copy of a repeal ordinance shall be delivered to the department at least thirty (30) days prior to the effective date of the repeal.1953, July 28, P.L. 723, No. 230, art. XXXI-B, § 3156-B, added 1993, Dec. 22, P.L. 529, No. 77, § 2, effective in 60 days.