Ala. Code § 45-58-231.41: Expenses Under Subpart.

All expenses incurred in the implementation of this subpart shall be financed from a special fund provided in the county treasury for such purposes, pursuant to the passage of an additional tax on the sales of beer, malt, or brewed beverages in Shelby County at the 1977 Regular Session of the Legislature. It is further provided, however, that expenditures by the board in one year shall not exceed two hundred seventy-five thousand dollars ($275,000) derived from the proceeds of the tax. Any income derived from the proceeds of the tax, which exceeds the actual expenditures of the board for any year, shall be paid over to the county general fund and shall be used exclusively by the sheriff’s department for law enforcement purposes in the county.