§ 36-35. Same—Imposition of severance tax.

For the purpose of defraying the costs and expenses of any such salinity abatement district or districts, and the costs of construction, operation and maintenance of water management works necessary for the prevention of salt water intrusion into any such district or districts, including the costs and expenses of debt service, if any, and all other reasonable and necessary expenses, the board of county commissioners is given the right, power and authority by resolution duly adopted, to impose, levy and collect for the use of any such district or districts a severance tax on each governmental, municipal and private water utility company severing or extracting water from the ground in any such district or districts; provided any such severance tax shall not exceed twenty-five cents ($0.25) on each twenty-five thousand (25,000) gallons, or major portion thereof of water severed or extracted from the ground. Any such resolution imposing such severance tax may provide penalties for the violation of such resolution. In every case the tax shall be collected from the utility company or companies, governmental, municipal and private, severing or extracting water from the ground in any such district. It shall be the duty of every such utility company to report and pay over to the board of county commissioners for the use of such salinity abatement district or districts all such taxes imposed and levied by resolution adopted pursuant to this section in accordance with the accounting and other provisions of such resolution.

(Sp. Acts, Ch. 63-1186, § 3)