(b) Deposit and use of net collections by cities, counties and villages. Net collections received by or distributed to a county, a city with a population of less than one million or a village from taxes imposed pursuant to this article shall be paid into the treasury of the county, city or village and shall be credited to and deposited in the general fund thereof and, unless restricted by local law, ordinance or resolution to a specified purpose or purposes, shall be available for any county, city or village purpose of such county, city or village. Expenditures from the proceeds of any such tax shall not be considered as part of the cost of government within the meaning of any limitation on expenditures contained in any general, special or local law applicable to such county, city or village.
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