(a) Any county legislative body, by resolution, is authorized to levy a tax on all sand, gravel, sandstone, chert and limestone severed from the ground within its jurisdiction. The tax shall be levied for the use and benefit of the county only, to be allocated and applied to its county road fund, and all revenues collected from the tax, except deductions for administration and collection provided for in this part shall be allocated to the county.

(b) Notwithstanding subsection (a), in any county having a population of not less than fourteen thousand nine hundred twenty-five (14,925) nor more than fourteen thousand nine hundred forty (14,940), according to the 1980 federal census or any subsequent federal census, the county legislative body may, by resolution adopted by a two-thirds (⅔) vote, allocate such revenues to the county road fund, the county general fund or any other fund of the county.

(c) Any county legislative body that has authorized a tax under this part is further authorized to repeal such tax by adopting a resolution by a two-thirds (⅔) majority of its members. The tax levied under this part shall cease to be imposed at one minute past midnight (12:01 a.m.) on the first day of the month following such action and the resolution shall include such date and time. The repeal of the tax shall have no effect on tax liabilities that occurred prior to the effective date of repeal, or collection actions on such taxes subsequent to the date of repeal. The presiding officer of the county legislative body shall deliver a certified copy of such resolution to the department of revenue.