Section 45-44-242 – Applicability.

Section 45-44-242 Applicability. This part shall apply only to Macon County. (Act 2015-414, p. 1250, § 1; Act 2015-449, p. 1451, § 1.)

Section 45-44-242.01 – Definitions.

Section 45-44-242.01 Definitions. For the purposes of this part, the following terms shall have the following meanings: (1) COUNTY COMMISSION. The County Commission of Macon County. (2) DISTRIBUTOR. Any person who engages in the selling of gasoline or motor fuel in this state and not in interstate commerce by wholesale domestic trade. (3) GASOLINE. Gasoline, […]

Section 45-44-242.02 – Levy of Tax; Exemption.

Section 45-44-242.02 Levy of tax; exemption. (a) Notwithstanding any provision of law, there is levied in addition to any other taxes an additional excise tax on persons selling, distributing, storing, or withdrawing from storage gasoline and motor fuel in an amount not to exceed two cents ($0.02) per gallon and may require every distributor, retail […]

Section 45-44-242.03 – Statement of Sales and Withdrawals.

Section 45-44-242.03 Statement of sales and withdrawals. On or before the 20th day of each month after the county commission has imposed the additional excise tax, each person upon whom the excise tax is imposed shall furnish to the county commission on forms prescribed by it a true and correct statement of all sales and […]

Section 45-44-242.04 – Recordkeeping.

Section 45-44-242.04 Recordkeeping. Every distributor, retail dealer, or storer shall keep all books, documents, or papers to show the amounts of sale or withdrawals of gasoline and motor fuel for not less than two years. (Act 2015-414, p. 1250, § 5; Act 2015-449, p. 1451, § 5.)

Section 45-44-242.05 – Report of Business Address.

Section 45-44-242.05 Report of business address. Within 30 days after any tax has been imposed pursuant to this part, every distributor, retail dealer, or storer shall make a report to the county commission, on blanks furnished by it, showing the place and post office address at which the distributor, retail dealer, or storer is engaged […]

Section 45-44-242.06 – Violations.

Section 45-44-242.06 Violations. If any distributor, retail dealer, or storer of gasoline or motor fuel fails to make the reports, fails to comply with any regulation adopted for the collection of the tax by the county commission within the time required for making the reports, or fails to pay the tax imposed within the time […]

Section 45-44-242.07 – Enforcement.

Section 45-44-242.07 Enforcement. The county commission shall enforce this part and may examine the books, reports, and accounts of every distributor, retail dealer, or storer of gasoline or motor fuel on which the tax has been imposed. The county commission may make any and all rules and regulations deemed necessary and proper for the collection […]

Section 45-44-242.08 – Delinquency in Payment of Tax.

Section 45-44-242.08 Delinquency in payment of tax. If any distributor, retail dealer, or storer in gasoline or motor fuel fails to make monthly reports or fails to pay the tax imposed under this part, the tax shall be deemed delinquent. A penalty in the amount of 25 percent of the tax liability shall be added […]

Section 45-44-242.09 – Payment of Tax Deemed a Credit Against Amount Due.

Section 45-44-242.09 Payment of tax deemed a credit against amount due. The acceptance of any amount paid pursuant to this part shall not preclude the collection of the amount which is actually due. The amount actually paid shall constitute a credit against the amount which is actually due. (Act 2015-414, p. 1250, § 10; Act […]

Section 45-44-242.10 – Penalties.

Section 45-44-242.10 Penalties. Any distributor, storer, or dealer who violates this part or who fails to comply with any rule or regulation promulgated hereunder, may be restrained, and prosecution instituted by the Attorney General, or by counsel as the county commission directs, from distributing, selling, storing, or withdrawing from storage any gasoline or motor fuel […]

Section 45-44-242.11 – Quarterly Reports.

Section 45-44-242.11 Quarterly reports. An agent of any railroad company, bus or truck operator, or other transportation company or agency operating in the county shall report to the county commission on the fifteenth day of January, April, July, and October of each year all shipments of gasoline or motor fuel handled and delivered to any […]

Section 45-44-242.12 – Disposition of Funds.

Section 45-44-242.12 Disposition of funds. One-half of the proceeds of the tax imposed under authority of this part shall be paid into the road and bridge fund in the county treasury for use as provided in Section 45-44-242.13 and one-half of the proceeds shall be distributed to the Macon County Economic Development Authority. (Act 2015-414, […]

Section 45-44-242.13 – Use of Funds.

Section 45-44-242.13 Use of funds. Expenditures from the special fund provided for in Section 45-44-242.12 shall be made exclusively for the purpose of construction, improvement, and maintenance of public highways and bridges including administrative expenses in connection therewith, the retirement of securities evidencing obligations incurred for payment of costs of any construction, improvement, and maintenance, […]