Alabama § 45-36-243.01 - Excise Tax Authorized.

§ 45-36-243.01. Excise Tax Authorized.

The Jackson County Commission is hereby authorized to impose excise taxes on persons selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and motor fuel, as herein defined, within Jackson County not to exceed three cents ($.03) per gallon and to require every distributor, retail dealer, or storer of gasoline or motor fuel as herein defined to pay such excise taxes upon the selling, distributing, or withdrawing from storage for any use, gasoline and motor fuel as herein defined in such county; provided that excise taxes levied pursuant to this part shall not be levied upon the sale of gasoline or motor fuel, as herein defined, in interstate commerce, and provided further that if the excise tax imposed under this part upon the sale of such gasoline or motor fuel, as herein defined, shall have been paid by a distributor or by retail dealer or storer, such payment shall be sufficient, the intention being that the taxes shall not be paid but once. The excise taxes imposed pursuant to this part shall apply to persons, firms, corporations, dealers, or distributors storing gasoline or motor fuel, as herein defined, and distributing the same or allowing the same to be withdrawn from storage, whether such withdrawal be for sale or other use, provided that sellers of gasoline or motor fuel, as herein defined, and its substitutes paying the taxes herein provided may pay the same computed and paid on the basis of their sales as hereinafter required, and storers and distributors shall compute and pay such taxes on the basis of their withdrawals or distributors. The taxes herein provided for shall be in addition to any and all excise or other taxes imposed on gasoline or motor fuel, as herein defined, or any device or substitute therefor, or on the business of selling, distributing, storing, or withdrawing from storage for any purpose, gasoline or motor fuel as herein defined; however, the county commissions of such counties shall exempt from any tax levy upon any gasoline or motor fuel as herein defined and shall be limited the following when used in essential governmental functions by the State of Alabama or any agency thereof, or county governing agencies, municipalities, boards of education, National Guard Armories, and the federal government or any agency thereof.