Section 45-53-243.01 - Levy and payment of tax(a) Upon adoption of a resolution, the county commission is authorized to impose excise taxes on persons selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and motor fuel, not to exceed three cents ($.03) per gallon and to require every distributor, retail dealer, or storer of gasoline or motor fuel to pay such excise taxes upon the selling, distributing or withdrawing from storage for any use, gasoline and motor fuel in the county. Excise taxes levied pursuant to this part shall not be levied upon the sale of gasoline or motor fuel in interstate commerce. If the excise tax imposed under this part upon the sale of such gasoline or motor fuel 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.(b) The excise taxes imposed pursuant to this part shall apply to persons, dealers, or distributors storing gasoline or motor fuel and distributing the same or allowing the same to be withdrawn from storage, whether such withdrawal be for sale or other use. Sellers of gasoline or motor fuel and its substitutes paying the taxes herein provided may pay the same computed and paid on the basis of their sales as hereinafter required. Storers and distributors shall compute and pay such taxes on the basis of their withdrawals or distributors.(c) The taxes herein provided for shall be in addition to any and all excise or other taxes imposed on gasoline or motor fuel 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. The county commission shall exempt from any tax levy upon any gasoline or motor fuel used in essential governmental functions by the State of Alabama or any agency thereof, or county agencies, municipalities, boards of education, National Guard Armories, and the federal government or any agency thereof.Ala. Code § 45-53-243.01 (1975)