01Collection and Supervision.The privilege or license tax authorized by this part shall be collectedby, or under the supervision of, the county commission and one-half of the netproceeds of the tax, the term net being that portion remaining after payment ofexpenses incurred as provided for herein, shall be deposited into the generalfund of the county. Of the amountthat goes into the general fund one-half of such net proceeds shall be used bythe county commission to aid the volunteer fire departments withinRussell County whichhave agreements with thecounty commission to provide fire protection service and such funds shall be divided on a per department basis.The remaining one-halfof the net proceeds shall go to the Russell County Board of Education. (Act 81–473, p. 821, § 2.)
Alabama Legal Code