(a) The proceeds of any tax imposed under authority of this subpart shall be paid into the county general fund with allocations of 50 percent to the county general fund; (b) The Morgan County Commission shall distribute the remaining 50 percent of the proceeds to all municipalities in the county (including, without limitation, any municipality incorporated on or after July 24, 1987) on a pro rata basis to the general funds of the various municipalities, with each municipality receiving the amount that its population within the county, according to the latest federal decennial census, bears to the total population of all municipalities within the county. (Act 87-617, p. 1086, § 12.)
Alabama Legal Code