(a) In counties, to the road machinery fund;
(b) In cities and villages, to the general fund;
(c) In towns, to the highway machinery fund, to be applied for purposes for which amounts may be raised pursuant to subdivision three of section two hundred seventy-one of the highway law. The portion of any such rental charge which is in reimbursement for the services of a skilled operator shall be credited to the fund from which his compensation was paid. If a town shall use its own machinery and equipment in the performance of any work under this article, it shall charge therefor, as a project cost, the hourly rates fixed by the commissioner and the moneys received therefor shall be credited in the manner hereinabove provided.
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