There is levied and shall be collected from the Solid Waste and Recyclable Materials Collection Utility of the city of Aberdeen and its franchisees a tax in the amount of four and one-half percent (4.5%) of the gross receipts of the residential and commercial accounts for utility services within the city limits. The tax levied shall be due and payable in monthly installments and shall be passed on to the utility's consumers and collected in the same manner as fees and charges for utility services. The proceeds from the collection of the tax levied shall be deposited to the general fund.