There is levied and there shall be collected from the Storm and Surface Water Drainage Utility of the city of Aberdeen 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 each utility's consumers and collected by the Finance Director 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.