Any privilege or license fee levied by the Madison County Commission shall be collected by the Madison County Commission, and the net proceeds from the privilege or license fee, less a reasonable cost of collection which shall be retained by the Madison County Commission, shall be paid into the county treasury and distributed as follows:(1) Fifty percent to the Madison County General Fund.(2) Twenty-five percent to the Madison County Board of Education to be used for the purchase of school supplies, books, and equipment but no portion of these funds shall be used to pay for salaries or capital improvements.(3) Twenty-five percent to volunteer fire departments located in Madison County to be distributed in the same percentages as the 3 mil ad valorem tax for fire protection is distributed among the volunteer fire departments located in Madison County. (Act 2011-658, p. 1748, § 3.)
Alabama Legal Code