2005 California Government Code Sections 29350-29351 Article 3. Salary Fund

29350.  All fees directed to be paid into the county treasury shall
be set apart as a separate salary fund, and shall be applied to the
payment of salaries.
29351.  If in the opinion of the auditor the fees to be collected
are not sufficient to pay salaries, the board of supervisors at the
time the tax levy is made shall estimate the deficiency and raise it
by direct taxation in the same manner as other funds.  The proceeds
of the tax so levied shall be paid into the salary fund.