(a) After January 1, 1995, the county commission is authorized to levy two separate and distinct taxes each in the amount of one cent ($.01) per gallon on persons, corporations, copartnerships, companies, agencies, and associations engaged in the business of selling, distributing, storing, or withdrawing from storage, for any purpose whatever, gasoline and motor fuel and substitutes therefor in the county. The tax shall parallel the state excise tax on gasoline and motor fuel and shall be collected in the same manner.

(b) Effective October 1, 2018, the county commission is authorized to levy an additional tax not to exceed three cents ($.03) per gallon on persons, corporations, copartnerships, companies, agencies, and associations engaged in the business of selling, distributing, storing, or withdrawing from storage, for any purpose whatever, gasoline and motor fuel and substitutes therefor in the county. The tax shall parallel the state excise tax on gasoline and motor fuel and shall be levied and collected in the same manner as the tax authorized in subsection (a). The net proceeds of any tax levied pursuant to this subsection shall be deposited in the special fund and the funds shall all be expended on a pay-as-you-go basis and not pledged for any bonded indebtedness. The funds shall generally be expended for the same purposes as the special fund except one-fouth of the net proceeds shall be distributed on a proportional basis to the organized and active municipalities in the county based on the percent that the population of each organized and active municipality in the county bears to the total population of all organized and active municipalities in the county to be used by the municipality for the purposes of the fund.