(a) Within 10 days after the authorization by the governing body of the county or municipal corporation of the district, the district corporation shall provide the governing body of the county or municipal corporation with a preliminary business improvement district tax roll. (b) (1) The governing body of the county or municipal corporation shall impose a business improvement district tax to provide funds for the operation of the district. (2) The governing body of the county or municipal corporation shall impose on members of the district the district tax at a rate specified by the board and approved by the governing body. (3) The tax imposed under this subsection may not count against a county or municipal corporation tax cap. (c) The district tax shall be collected in the same manner as real property taxes are collected and distributed each quarter to the district. (d) A district shall reimburse the governing body of a county or municipal corporation for the costs incurred in collecting the district tax.