§45-36-246. Levy and collection of tax.

(a) There is levied from each producer of coal in Jackson County a privilege or license tax to be known as a severance tax. The rate of the tax shall be twenty cents ($.20) per ton of coal severed.

(b) The tax herein levied shall be in addition to any state tax heretofore or hereafter imposed on the severance of coal, but shall be the only severance tax levied by the county on coal. One hundred percent of the net proceeds from such tax shall be deposited in a special fund known as the Coal Severance Tax Road Fund. Expenditures from this Coal Severance Tax Road Fund shall be made for the purpose of repairs, maintenance, and construction of roads and bridges in Jackson County with preference to be given, when possible, to roads and bridges which have been damaged by coal hauling and mining activities but with the Jackson County Commission to have sole discretion in determining and designating upon which roads and bridges such sums shall be expended. The Jackson County Commission shall have authority to expend from the fund for such purposes by paying directly to the State Department of Transportation or such other agency as might be in lawful charge and control of the road and bridge system in Jackson County or the Jackson County Commission may deal with independent contractors.

(c) The Jackson County Commission shall require each producer of coal in the county to file with the commission a surety bond approved by the commission guaranteeing payment of the severance tax levied in accordance with this section.

(d) The State Department of Revenue shall collect the severance tax levied by this section in addition to the severance tax levied by Chapter 13 of Title 40, as amended. The State Department of Revenue is hereby further authorized to recover all costs of collecting such severance taxes from the proceeds of such taxes collected and the department is hereby authorized to promulgate such rules and regulations as are necessary to facilitate the collection of the severance taxes in any county levying the tax pursuant to this section.

(e) This section shall be administered and the tax levied in accordance with this section shall be subject to and collected in accordance with all applicable definitions, exceptions, exemptions, proceedings, requirements, provisions, penalties, fines, punishments, and deductions as are provided in Chapter 13 of Title 40, as amended, except where inapplicable or where herein otherwise provided. Assessments for the tax levied in accordance with this section shall be made in accordance with the applicable provisions of Chapter 23 of Title 40, as amended.

(Act 79-349, p. 562, §§1-5; Act 83-629, p. 979, §1; Act 96-314, p. 357, §1; Act 97-220, p. 340, §1.)