(b) Within the first ten days of the month next succeeding the collection of such surcharge, the collecting authority in cities having a population of one hundred thousand or more but less than one million shall pay such surcharge to the chief fiscal officer of the municipality and such surcharge shall be used by the municipality from which it originated for its local criminal justice programs and purposes. 3. Any person who has paid a mandatory surcharge under the authority of this section which is ultimately determined not to be required by this section shall be entitled to a refund of such mandatory surcharge upon written application to the collecting authority. The collecting authority shall require such proof as is necessary in order to determine whether a refund is required by law. If the collecting authority shall refund any portion of the surcharge previously paid to the justice court fund pursuant to subdivision two of this section, the collecting authority may offset an equal amount from a subsequent remittance to the justice court fund, provided, however, that the collecting authority shall prepare such reports and provide such information with respect to such refunds as the comptroller shall direct, and provided, further, that the comptroller, upon review of such reports and information, may direct that any appropriate adjustments be made in future payments to the justice court fund pursuant to subdivision two of this section. 4. Notwithstanding any other provision of this section, where a mandatory surcharge is imposed pursuant to the provisions of section 60.35 of the penal law or section eighteen hundred nine or eighteen hundred nine-b of this article, no mandatory surcharge shall be imposed pursuant to the provisions of this section. * NB Repealed September 1, 2020