(a) In Dale County, the Revenue Commissioner shall collect a tag transaction fee in the amount of five dollars ($5) for each motor vehicle tag, except trailer tags, issued or renewed in the county. The fee shall not apply to tag transfers and replacement transactions. The tag transaction fee shall be in addition to any other fees authorized by law.(b) Three percent of the proceeds from the fees shall be retained by the Revenue Commissioner to be used for the operation of his or her office. The remainder of the proceeds from the fees shall be distributed by the Revenue Commissioner to the Dale County Commission to be further distributed by the county commission to municipalities and to emergency medical services organizations for emergency medical services and activities in the county.(c) The funds distributed by the county commission pursuant to this section to municipalities and to emergency medical services organizations shall be used solely to provide emergency medical services in the county including salaries, equipment, supplies, matching funds, training, or other purposes directly related to the providing of emergency medical services.(d) Notwithstanding subsections (b) and (c), the county commission, by resolution of the county commission, may use a portion of the funds prior to distribution as provided in subsection (b) to contract with private emergency medical services if the county determines that contracts with private emergency medical services are necessary.Ala. Code § 45-23-240.100 (1975)