Ala. Code § 45-53-246.05: Disposition of Funds.

The proceeds of the tax levied herein, less the actual costs of collection not to exceed 10 percent, shall be paid by the state Department of Revenue to the Perry County Commission on a monthly basis. The proceeds shall be distributed as follows:

(1) Seventy percent shall be distributed to the county general fund.

(2) Thirty percent shall be distributed to the county board of education.