The proceed of any taxes herein authorized to be levied shall be distributed as follows:
Five percent to the rural volunteer fire departments of the county, to be equally distributed among the following volunteer fire departments in Cullman County: Arkadelphia, Baileyton, Battle Ground, Berlin, Bethsadia, Bremen, Cold Springs, Crane Hill, Dodge City, Fairview, Garden City, Gold Ridge, Good Hope, Holly Pond, Johnson Crossing, Jones Chapel, Joppa, Logan, Loretto, Providence, Sardis, Trimble, Walter, and West Point.
Ala. Code § 45-22-243.10 (1975)