The net proceeds of the state beer tax payable to Cullman County pursuant to Section 28-3-184 shall be distributed as follows: (1) Fifty percent to the Cullman County Legislative Delegation Fund. (2) Fifty percent to the municipalities in Cullman County to be divided pro-rata based on the population of each municipality to be used at the discretion of the governing body receiving the funds. (Act 2023-121, §2.)
Disposition of Funds
Ala. Code § 45-22-244, under Taxation.
Ala. Code § 45-22-244