§ 57.01 SHARING OF GASOLINE TAX BY COUNTY AND MUNICIPALITIES.
   (A)   This section is enacted so that the various municipal governments, within the county, have the option to receive a portion of the South Carolina Department of Revenue $.01 gasoline tax collected from and returned to the county, in lieu of receiving direct services from the county for the construction and maintenance of municipally maintained roadways.
   (B)   This section is adopted under S.C. Code § 12-27-380, as amended.
   (C)   Any municipality in the county having direct responsibility for maintenance of public roads may participate in the program outlined in this section.
   (D)   Following the adoption of this section each municipality within the county, having legal responsibility for construction and maintenance of public roads, shall notify the county at least 90 days prior to the beginning of each fiscal year, of its intent to receive a portion of the gasoline tax refund, or to receive roadway construction and maintenance services as presently provided by the county. In the event a municipality elects to receive construction and maintenance services in lieu of a portion of the gasoline tax refund, the miles of roads and the registered vehicles in that municipality shall be considered as a part of the county’s road mileage and registered vehicles as provided for in the formula for distribution outlined in division (E) below.
   (E)   (1)   The annual amount of the $.01 gasoline tax returned to the county shall be distributed to the county and participating municipalities by using the following formula: two-thirds of the annual tax returned shall be divided among participating governmental units based on the total miles of public roads maintained by each jurisdiction.
      (2)   Each jurisdiction would receive that portion of the gasoline tax that its roads bear to the total mileage of roads maintained by the municipality and the county; the remaining one-third shall be divided among participating governmental units based on the total number of registered motor vehicles in each jurisdiction listed by the State Department of Transportation at the beginning of the county fiscal year. Each jurisdiction shall receive that portion of the gasoline tax that its registered vehicles bear, to the total number of registered vehicles listed therein.
   (F)   Each jurisdiction shall, by June 1 of each year, certify to the county manager the total miles of streets maintained by the jurisdiction. The initial distribution of funds shall be made at the end of each quarter of the county fiscal year.
   (G)   This section shall be reviewed for determining necessary changes in the distribution formula at the end of the first two years of distribution of gasoline tax funds, and at the end of each two-year period thereafter.
(‘77 Code, § 15-8) (Ord. 482, passed 12-13-82)