All taxes collected under this part shall be remitted to Blount County as all other sales and use taxes applicable to the county, whether imposed by state statutes or local act. All net proceeds from the tax authorized by this part shall be distributed as follows:

1. (1) The first fifty thousand dollars ($50,000) collected annually shall be remitted to the Blount County Commission for disbursement equally to the fire departments with ISO ratings of 9 or below located within Blount County, which shall include the Blount County Rescue Squad.

2. (2) Of the remaining proceeds, fifty percent (50%) to the Blount County Commission restricted to the general maintenance and construction of county roads and bridges classified as farm-to-market roadways, major or minor collectors, or other roadways that have previously received federal aid, with the first 100 miles of roadways so described, to be renovated pursuant to step two of the moving Blount County Forward Initiative, as adopted by the Blount County Commission, to be prioritized subject to final approval of the Blount County Commission. Cost of roadway projects so described thereafter shall be based on the percentage of total county road miles per district within the county allowing for a variance of seven and one-half percent (7.5%) per district per 10-year period.

   Funds expended pursuant to this subdivision may not be used for county salaries, equipment, daily operational expenses, or employment expenses.

3. (3) Of the remaining proceeds, thirty three and one-third percent (33 1/3%) to the Blount County Board of Education to be divided between Blount County schools and Oneonta City schools, pro rata, based on student enrollment to be used only for capital improvement and construction or for the advancement of technology in education.
4. (4) Of the remaining proceeds, sixteen and two-thirds percent (16 2/3%) to county municipalities which lie in whole or in part within Blount County, divided pro rata, based on the most recent decennial census of those citizens who live within the boundaries of Blount County. These distributions may be used only for municipal road and bridge improvements and support of public education within the limits of municipalities within Blount County.

(Act 2016-196, §8.)