Bill > SB114

This bill amends the County and Municipal Gasoline and Special Fuel Tax Act to allow counties and municipalities to impose a special fuel tax of up to two cents per gallon, in addition to existing gasoline taxes, with the proceeds to be used for road projects, public transportation, or vehicle emission inspection programs. The bill defines terms like "special fuel" (which includes diesel, biodiesel, and kerosene used for vehicle propulsion) and "governing body" (referring to local elected officials). It also outlines the process for adopting such taxes, requiring voter approval through an election, and clarifies how the tax revenue can be used and pledged for bonds. Additionally, the bill makes provisions for joint elections between counties and municipalities for tax adoption and allows counties to impose a special hospital gasoline tax for up to five years.