The proceeds of the tax levied herein, less the actual costs of collection not to exceed 10 percent, shall be paid by the state Department of Revenue to the Perry County Commission on a monthly basis. The proceeds shall be distributed as follows:
(1) Seventy percent shall be distributed to the county general fund.
(2) Thirty percent shall be distributed to the county board of education.
Structure Code of Alabama
Section 45-53-246 - Levy of Tax.
Section 45-53-246.01 - Tax to Be Added to Sales Price of Tobacco Products; Enforcement.
Section 45-53-246.02 - Tobacco Stamps; Reporting.
Section 45-53-246.03 - Rulemaking Authority.
Section 45-53-246.04 - Application of Laws, Rules, and Regulations.