Section 45-12-21 - Disposition of beer tax funds(a) This section applies to Choctaw County only.(b) Section 1(c)(2)(v) of Act 82-344, Acts of Alabama Regular Session 1982, to the contrary notwithstanding, in Choctaw County the taxes shall be paid as follows: The entire amount of tax shall be paid to the judge of probate and, after reimbursement of 2 1/2 percent for services distributed as follows:(1) One-ninth to the county general fund from which seven thousand dollars ($7,000) shall be credited to:a. One-third to the Choctaw County Rescue Squad.b. One-third to the Choctaw County Historical Society.c. One-third to the Choctaw County Library System.(2) Of remainder, twenty thousand dollars ($20,000) to Choctaw County Board of Education.(3) Remainder up to ninety thousand dollars ($90,000) to the county and municipalities on the basis of population.(4) Of revenue in excess of ninety thousand dollars ($90,000) 20 percent to the county board of education and remainder to the county and municipalities on the basis of population.Ala. Code § 45-12-21 (1975)
Act 83-641, p. 989, §§1, 2.