Sec. 5. (a) As used in this section, "food and beverage tax fund" refers to any fund established pursuant to a food and beverage tax chapter of this article regardless of its title.
(b) Each political subdivision that imposes a food and beverage tax may not:
(1) deposit or transfer money in its food and beverage tax fund into any other fund; or
(2) deposit or transfer money in any other fund into its food and beverage tax fund.