(a) It shall be unlawful for any person, firm, corporation, or association to sell or offer to sell any alcoholic beverage in Lauderdale County except within an incorporated municipality thereof.
(b) Any tax on alcoholic beverages levied by a municipality in Lauderdale County shall be distributed two thirds to the general fund of the municipality where the tax is levied and collected and one-third to the General Fund of Lauderdale County.