For the tax year 1985, and annually thereafter, if authorized by the city council of a city of the first class, every city of the first class shall levy and collect an annual tax as provided in this act. This tax shall be in addition to any other tax a city of the first class is empowered to levy and collect under any existing law. The taxes and penalties collected under the provisions of this act shall be used by the city for general revenue purposes of the city.
53 P.S. § 16183