Ala. Code § 45-48-242.02: Levy, Collection, and Distribution of Certain Taxes on Alcoholic Beverages.

(a) Notwithstanding any other laws, the taxes levied and collected on wholesale and retail sales of liquor, beer, and table wine in the City of Guntersville shall also be levied and collected at the same rates and in the same manner on wholesale and retail sales of the same alcoholic beverages sold at wholesale or retail in any community development district in Marshall County established under Chapter 8B of Title 35.

(b) The proceeds of revenues collected in a community development district in the county under subsection (a) shall be distributed as follows:

(1) One-third to the Marshall County General Fund.

(2) One-third to the office of the sheriff.

(3) One-third to the office of the Marshall County District Attorney.