The surcharge paid and collected by virtue of this chapter shall not be used for any general or other governmental or proprietary purposes of the city except to pay for the equitable share of the cost of accounting, management and government that is attributable to the fund, which shall not exceed five percent of the gross revenues of the fund during any fiscal year. The city council may adopt more restrictive uses of surcharge funds by resolution or by ordinance, but may not broaden the use of surcharge funds to include general or other governmental or proprietary purposes of the city. [Ord. 855 § 1 (Exh. A).]