Sec. 1. Distribution of profits regulated.
   After making the distributions provided in subsections (b) and (c) of G.S. 18B-805, the Dare County alcoholic beverage control board shall determine and retain from the remaining gross receipts a sufficient and proper amount necessary to be retained as working capital, within the limits set by rules of the Commission.
   The entire remaining gross receipts shall be paid over to the Dare County board of county commissioners to be allocated as follows:
   (1)   An amount equal to forty-two and one-half percent (42.5%) shall be allocated to the County of Dare to be administered by the Dare County Department of Social Services, through use of a special revenue fund account, to be used to supplement the operating cost of an in-county out-of- home group care facility for abused, neglected, and dependent children;
   (2)   Up to twenty percent (20%) may be allocated to the Dare County alcoholic beverage control board for capital improvement;
   (3)   Fifteen percent (15%) shall be allocated to and divided among the incorporated towns within Dare County, such sums to go to the general fund of each of the incorporated towns to be used for any governmental purpose deemed necessary by the governing body of each town; and
   (4)   The balance of gross receipts not allocated under the foregoing subdivisions shall be allocated to the general fund of the county to be expended for any lawful purpose.
(Sess. Laws 1977, ch. 202, § 1; Sess. Laws 1979, Ch. 1132, § 1; Sess. Laws 1981, Ch. 995, § 1; Sess. Laws 1995, ch. 679, § 1)