1. (a) This section shall apply to Lowndes County only.

2. (b) Paragraph r. of subdivision (2) of subsection (c) of Section 28-3-190 to the contrary notwithstanding, in Lowndes County the entire proceeds of the tax collected and paid to the county pursuant to that paragraph shall be paid to the Lowndes County Commission who, after distributing eight hundred dollars ($800) per month, from the proceeds of the tax to the judge of probate, shall distribute the tax as follows:

   1. (1) One cent ($.01) per container shall be distributed to each municipality as each municipality’s population is in proportion to the total population of all municipalities located within the county.

   2. (2) One cent ($.01) per container to be distributed as follows:

      1. a. One-tenth to the county board of education.
      2. b. One-tenth to the district court judge as an expense allowance.
      3. c. Four-fifths to the county commission.
   3. (3) The remainder to be equally divided between the public school fund and the juvenile services trust fund account.

(Act 83-425, p. 604, §§ 1, 2; Act 85-483, p. 475, § 1; Act 85-726, p. 1178, § 1.)