Ala. Code § 45-28-243.02

In Etowah County, the portion of the tax proceeds collected pursuant to Section 40-26-1 which is distributed to the county commission pursuant to Section 40-26-20, to be used for the promotion of tourism, recreation, and conventions, shall be distributed to the Etowah County Mega Sports Complex Authority. Immediately upon the full payment of all debts of the authority in existence as of October 1, 2022, all revenues referenced in this section shall be held in the county treasury until otherwise directed by unanimous consent of the members of the legislative delegation.