(a) Notwithstanding any other provision of law, beginning on October 1, 2021, any proceeds of the sales tax on alcoholic beverages collected by a county in a community development district as provided in Section 35-8B-1(a)(2), (i)(2), and (q)(2), shall be deposited into a special fund in the county treasury to be used for grants to support education, civic, community, and tourism activities within the county in which the taxes were collected.(b) Grants awarded pursuant to subsection (a) shall be distributed based on the recommendation of each legislator representing a portion of the county in which the funds were collected, based on the proportion of the population he or she represents in the county.
