(a) The annual amounts required for stormwater maintenance pursuant to the provisions of this chapter shall be included in the annual budget under separate headings for each stormwater maintenance district. After levying the stormwater maintenance fee, the county government shall deliver a separate fee collection warrant together with a list of taxables for each stormwater maintenance district to the County Finance Director commanding him or her to collect from the persons named in the said list their stormwater maintenance fee and its amount.
(b) Should a stormwater maintenance district be formed after the commencement of any fiscal year, the county government shall include in the next annual budget an amount sufficient to reimburse the general fund for the expenditure during the last fiscal year as well as an amount sufficient to pay the cost for the coming fiscal year.