(1) With respect to the distribution of funds to the incorporated cities and towns under RCW
66.24.290(1)(c), the computations for distribution must be made by the state agency responsible for collecting the same as provided in subsection (2) of this section.
(2) The share coming to each eligible city or town must be determined by a division among the eligible cities and towns within the state ratably on the basis of population as last determined by the office of financial management. However, no city or town in which the sale of liquor is forbidden as the result of an election is entitled to any share in such distribution.