(a) The Alabama Department of Revenue shall distribute the net proceeds of the lodging tax as follows:
(1) Seventy-five percent of the net proceeds of the lodging tax shall be distributed to the Florence/Lauderdale Tourism Board.
(2) Twenty-five percent of the proceeds shall be distributed to the municipality where the lodging accommodation, room, hotel, motel, inn, bed and breakfast, or any other business is located including lodging located in the planning jurisdiction of the municipality. The proceeds shall be used by the municipality for the promotion of tourism, recreation, and conventions.
(b) There is established a tourism board in Lauderdale County consisting of the following members to be appointed as follows:
(1) Two members appointed by the Lauderdale County Commission for a term of four years.
(2) Two members appointed by the City of Florence governing body for a term of three years.
(3) One member appointed jointly by the Lauderdale County Commission and the City of Florence governing body for a term of two years.
(c) Thereafter, each appointee shall be appointed for a term of four years. Vacancies on the board shall be filled by the original appointing authority.
(d) The board may employ staff personnel as it deems necessary and provide for the duties, compensation, and benefits of the staff employees.
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