a. Services.Annually, the City Council shall establish the tax rate for a special service district formed for the purpose of providing services in the same manner and at the same time as the general City tax rate. The amount of such tax shall be the amount estimated to be necessary to perform the services for the ensuing year, plus any deficit from previous operations, plus any amount deemed necessary as a reserve for contingencies; provided, that the rate may not exceed the maximum rate as established in this Article.

b. Improvements.Annually, the City Council shall establish a tax rate for a special service district formed for the purpose of constructing capital improvements in the same manner and at the same time as the general City tax rate; provided, that such rate shall not exceed the maximum limits established in this Article. The amount estimated to be collected in any one year shall not exceed, when added to any amount previously collected, the total amount necessary to repay any previous expenditures to the district fund, or the amount necessary to pay the estimated cost of the proposed improvement.