Section 45-16-243.02 - Disposition of fundsThe proceeds from the tax collected pursuant to this part shall be distributed as follows:
(1) One-half of the proceeds collected within the corporate limits of the City of Enterprise shall be distributed to the City of Enterprise. The proceeds distributed to the City of Enterprise shall be held in a separate fund or account and used for the promotion of tourism and economic development and related costs as determined by the City Council of the City of Enterprise.(2) One-half of the proceeds collected within the corporate limits of any other municipality shall be distributed to the municipality for the promotion of tourism and economic development and related costs in the municipality.(3) One-half of the proceeds collected within the corporate limits of any municipality and all proceeds from the tax collected in the unincorporated areas of the county shall be deposited in the Coffee County General Fund to be used for the promotion of tourism and economic development and related costs as determined by the Coffee County Commission.Ala. Code § 45-16-243.02 (1975)