Ala. Const. § 59-7.00
The operation of bingo games for prizes or money by certain nonprofit organizations for charitable, educational, or other lawful purposes shall be legal in St. Clair County, subject to the provisions of any resolution or ordinance by the county governing body or the governing bodies of the respective cities and towns within their respective jurisdictions as provided by law regulating such operation. The said governing bodies shall have the authority to promulgate rules and regulations for the issuance of permits or licenses and for operation of bingo games within their respective jurisdictions; provided, however, that said governing bodies must insure compliance pursuant to said law and the following provisions:
(8) A fee of $.10 (ten cents) shall be levied upon each bingo card sold pursuant to the provisions of this amendment or pursuant to any local law. Said fee shall be collected by the nonprofit organization who sold the bingo card and paid to the tax collector or revenue commissioner of St. Clair County on a weekly basis. The tax collector or revenue commissioner shall place the proceeds collected into the treasury of St. Clair County in a special fund. All funds collected shall be expended by the county commission in the following manner:
40% (forty percent) of said funds shall be allocated to volunteer fire departments located in St. Clair County;
30% (thirty percent) of said funds shall be allocated to senior citizens’ programs and facilities;
20% (twenty percent) of said funds shall be allocated to youth recreation programs and facilities;
10% (ten percent) of said funds shall be allocated to the St. Clair County sheriff’s department.
The tax collector or revenue commissioner of St. Clair County shall have authority to promulgate necessary rules and regulations to implement the procedure for the collection of the fee prescribed herein. The legislature, from time to time, may by local law alter the fee levied herein and alter the method of allocating the proceeds of said fee.