The following opinion is presented on-line for informational use only and does not replace the official version. (Mich Dept of Attorney General Web Site - www.ag.state.mi.us) STATE OF MICHIGAN FRANK J. KELLEY, ATTORNEY GENERAL Opinion No. 6765 August 18, 1993 COUNTIES: Imposition of a local gasoline tax TAXATION: Imposition of a local gasoline tax A county lacks the statutory authority to impose a local tax on gasoline. Honorable Terry London State Representative The Capitol Lansing, Michigan You have asked whether a county may impose a local tax on gasoline in addition to the state tax imposed on gasoline. A county possesses only those powers conferred upon it by either the 1963 Michigan Constitution or state statutes. Mosier v Bd of Auditors, 295 Mich 27, 29; 294 NW 85 (1940). Research has not disclosed any constitutional provision adopted by the people or state statute enacted by the Michigan Legislature that authorizes counties to impose a local gasoline tax. In 1927 PA 150, MCL 207.101 et seq; MSA 7.291 et seq, the Legislature has imposed a specific state tax on the sale or use of gasoline. Section 13 of that statute provides: The tax herein provided shall be in lieu of all other taxes imposed or to be imposed upon the sale or use of gasoline by the state or any political subdivision of this state except for the taxes imposed by the general sales tax act, Act No. 167 of the Public Acts of 1933, being sections 205.51 to 205.78 of the Michigan Compiled Laws, and the use tax act, Act No. 94 of the Public Acts of 1937, being sections 205.91 to 205.111 of the Michigan Compiled Laws. [ Emphasis added.] Counties are included among the political subdivisions of this state. See Const 1963, art 7, Sec. 1; People v Beckner, 92 MichApp 166, 169; 285 NW2d 52 (1979); People v Egleston, 114 MichApp 436, 439-440; 319 NW2d 563 (1982). Thus, the Legislature has clearly prohibited counties from imposing a local gasoline tax in section 13 of 1927 PA 150. It is my opinion, therefore, that a county lacks the statutory authority to impose a local tax on gasoline. (1) Frank J. Kelley Attorney General (1 Any attempt to statutorily authorize counties to collect a sales tax on gasoline would be subject to the prohibitions of the 1963 Michigan Constitution on the levy of a sales tax by a local unit of government)