(a) As used in this Code section, the term "extractor" means any person removing oil or gas from the ground pursuant to this part.

(b) (1) A severance tax shall be levied on oil or gas removed from the ground in this state by an extractor as follows:

(A) Three cents per barrel of oil; and

(B) One cent per thousand cubic feet of gas.

(2) The Department of Revenue shall promulgate rules and regulations as necessary to implement and administer the provisions of this subsection and shall promulgate and make available forms for the use of extractors to assist in compliance with this subsection.

(c) (1) In addition to the tax provided for in subsection (b) of this Code section, the governing authority of each county and each municipal corporation is authorized to provide by local ordinance or resolution for the levy, assessment, and collection of a severance tax on oil or gas removed from the ground by an extractor within the jurisdiction of such county or municipality as follows:

(A) An amount not to exceed nine cents per barrel of oil; and

(B) An amount not to exceed two cents per thousand cubic feet of gas.

(2) The severance tax provided for in paragraph (1) of this subsection shall be collected by the Department of Revenue in the same manner and under the same procedures as provided for pursuant to subsection (b) of this Code section on behalf of each county and municipality electing to exercise the powers conferred herein and shall be remitted to each such county and municipality accordingly.