Section 9-1111.15 - Establishment of Metrorail/Metrobus Account(a) The Mayor of the District of Columbia shall establish within the General Fund an account classification to be known as the "Metrorail/Metrobus Account".(b) The following revenues shall be deposited in the General Fund and allocated to the Metrorail/Metrobus Account: (1) All grant funds earned by the District of Columbia, after September 30, 1981, for eligible transit operating expenses of the Washington Metropolitan Area Transit Authority ("WMATA") pursuant to §5 of the Urban Mass Transportation Act of 1964 ( 49 U.S.C. § 1604 ) [see now 49 U.S.C. § 5301 et seq.].(2) All revenues earned, after September 30, 1981, from the taxes, fees, and civil fines and penalties imposed by the following sections: (A)(i) Section 47-2002(1), (2), and (3) [47-2002(a)(1), (2), (3)], except as provided in sub-subparagraph (ii) of this subparagraph;(ii) Beginning January 1, 1999, sales tax increment revenues (as defined in § 2-1217.01(27) ) shall be excluded from the revenues described in sub-subparagraph (i) of this subparagraph;(B) Section 47-2202(1), (2) and (3);(C) Sections 47-2301 through 47-2322;(D) Section 50-2301.01 et seq., except the booting, towing, and storage fees imposed by § 50-2201.03(k)(4);(E) Section 50-2621 [repealed];(3) All revenues earned, after September 30, 1983, pursuant to § 50-1501.03.(4) All revenues earned, after September 30, 1983, pursuant to § 50-2201.03(j).(c) Revenues earned from the tax imposed pursuant to § 47-1501 [repealed] shall be deposited in the General Fund and allocated to the Metrorail/Metrobus Account classification in such amounts that shall be necessary to cover additional expenditures pursuant to paragraphs (1) and (2) of subsection (e) of this section.(d) If revenues are insufficient to cover applicable expenditures as required in this subchapter, funding shall be made available from other General Fund revenues to cover the necessary additional amounts as needed pursuant to paragraphs (1) and (2) of subsection (e) of this section.(e) Subject to the availability of appropriations for such purposes, amounts allocated to the Metrorail/Metrobus Account classification shall be used for the following purposes:(1) First, for the payment of the District of Columbia's share of: (A) The cost of operating and maintaining the adopted regional system, as defined in § 9-1111.01(1) pursuant to § 9-1111.03(c);(B) An amount equal to the Washington Metropolitan Area Transit Authority's ("WMATA") contribution to the sinking fund established by § 9-1111.12(a)(1) pursuant to § 9-1111.12(a)(4) payable through the year 2014. These funds shall be used by WMATA to make debt service payments on the new bonds issued to refund the local share of the federally guaranteed transit revenue bonds;(C) An amount equal to the Washington Metropolitan Area Transit Authority's contribution to the bond interest fund established by § 9-1111.12(b)(1), pursuant to § 9-1111.12(b)(4) payable through the year 2014. These funds shall be used by WMATA to make debt service payments on the new bonds issued to refund the local share of the federally guaranteed transit revenue bonds; and(D) Metrorail construction management costs;(2) Second, for the payment of: (A) The District of Columbia's share of the Washington Metropolitan Area Transit Authority's Metrobus capital program;(B) The subsidy required by § 35-236(b);(C) The subsidy to the Washington Metropolitan Area Transit Authority for reduced fares for the elderly; and(D) Debt service on amounts borrowed from the United States Treasury for the District of Columbia's share of Metrorail construction costs;(3) Third, for other authorized expenditures of the District of Columbia government.Apr. 30, 1982, D.C. Law 4-103, § 2, 29 DCR 1395; Mar. 16, 1993, D.C. Law 9-202, § 2, 39 DCR 9221; Mar. 25, 1993, D.C. Law 9-250, §2, 40 DCR 771; Mar. 21, 1995, D.C. Law 10-242, §13, 42 DCR 86; Aug. 5, 1997, 111 Stat. 781, Pub. L. 105-33, § 11702 (a)(1) and (2); Apr. 27, 1999, D.C. Law 12-271, § 3, 46 DCR 3615. Fund structure to be utilized by District, organization, see § 47-373 . .