Within 10 calendar days after the authorization of the district by the governing body of the county, the district corporation must provide the governing body of the county with a preliminary business improvement district tax roll. Imposition of business improvement district tax. The Governing body of the county must impose a business improvement district tax to provide funds for the operation of the district tax to provide funds for the operation of the district. The governing body of the county must impose on members of the district who are owners of nonexempt property the district tax at a rate specified by the board and approved by the governing body The tax imposed under this subsection may not county against a county tax cap. The district tax must be collected in the same manner as real property taxes are collected and distributed each quarter to the district. A district must reimburse the governing body of the county for the costs incurred in collecting the district tax.