DIGEST OF INTRODUCED BILL
County option gasoline tax. Allows a county to adopt a county gasoline tax at a rate of four cents, five cents, six cents, seven cents, or eight cents per gallon of gasoline sold in the county. Provides for the administration and collection of the county gasoline tax. Requires the tax revenues to be allocated among the county and the cities and towns located in the county. Provides that the revenue realized from the county gasoline tax is additional revenue available for road maintenance and construction. Provides that the department of local government finance may not reduce a unit's maximum permissible levy because of the additional revenue.