(a) The permit fees and the tax herein provided shall be collected in the same manner as all other liquor taxes and under such reasonable rules as the Secretary of the Department of Finance and Administration or his or her successor may provide.
(b) The permit fees and taxes shall be deposited into the State Treasury as general revenues to the credit of the State Apportionment Fund, there to be allocated to the various funds, fund accounts, and accounts participating in general revenues in the respective proportions to each as provided by law and be used for the respective purposes set forth in the Revenue Stabilization Law, § 19-5-101 et seq.