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.)