Within 10 days after the authorization of the district by the governing body of the county or a municipal corporation in the county, the district corporation shall provide the governing body of the county or a municipal corporation in the county with a preliminary business improvement district tax roll. The governing body of the county or a municipal corporation in the county shall impose a business improvement district tax to provide funds for the operation of the district. The governing body of the county or a municipal corporation in the county shall 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 count against a county or municipal corporation tax cap. The district tax shall be collected in the same manner as real property taxes are collected and distributed each quarter to the district. A district shall reimburse the governing body of the county or a municipal corporation in the county for the costs incurred in collecting the district tax.