Any municipality having a municipal plant may appropriate money for the maintenance and operation of such plant, specifying that the same shall be taken from the receipts of the department. Where such appropriations are made, the treasurer of the municipality, in advance of the collection of such receipts, may pay bills on account of such appropriations, and any sum so advanced shall be repaid to the municipality from such receipts, when collected, and shall be applied as reimbursement to the municipality or to the payment of any temporary loan made by the municipality in anticipation of revenue of that year.