This bill requires a person who owns or leases an electric vehicle charging station in this state and who sells or distributes electric vehicle power through the station to first obtain a special electricity sale and distribution license. The person must submit an application and fee of $30 to the department of revenue ("department"). The license must identify the location of each electric vehicle charging station owned or leased by the person and the name, brand, or manufacturer of the type of electric vehicle charging station. Licenses must be posted in a prominent and accessible place upon each electric vehicle charging station. In addition to the initial license, this bill requires the commissioner of revenue ("commissioner") to renew the license upon verification that the person has remitted all taxes due pursuant to this bill. However, a fee must not be charged for the renewal of a license. This bill requires the department to remit the proceeds of the license fee imposed by this bill to the county or municipality in which an electric vehicle charging station is located, less a reasonable amount or percentage as determined by the department to cover the expenses of administration and collection, which must not exceed 2% of the fees collected. The proceeds from the license fee received by the county or municipality must be used for construction, repair, or improvement of roads and bridges or for the funding of public transportation systems located or provided wholly or partly within the county or municipality. EXCISE TAX Beginning on January 1, 2027, this bill provides that an excise tax at the rate of 3¢ per kilowatt-hour is imposed on all electric vehicle power sold or distributed in this state by an electric vehicle power dealer for the purpose of charging electric vehicles. The tax must be collected and paid by an electric vehicle power dealer. The proceeds of the tax must be apportioned as follows:  63.4% to the state highway fund; 11.8% to municipalities; 22.0% to counties; 2.8% to the general fund. This bill requires the tax on electric vehicle power to be included in the sales price for the purpose of determining sales price under the Retailers' Sales Tax Act and for calculating the applicable sales or use tax, regardless of whether the taxes may be separately stated by the electric vehicle power dealer. REPORTING This bill provides that all taxes accrued by an electric vehicle power dealer with respect to electric vehicle power sold or distributed from an electric vehicle charging station during a calendar month are due and payable to, and reports must be filed with, the department on or before the 20th day of the month following the month of activity. In addition to other information as the department determines is reasonably required to collect the tax, the report must include the number of kilowatt-hours sold and distributed by the electric vehicle power dealer in this state during the calendar month. This bill requires an electric vehicle charging station to be capable of accurately measuring and prominently displaying the amount of electric vehicle power delivered to each electric vehicle on a per kilowatt-hour basis. The stations must be further equipped with meters to record the total kilowatt-hours dispensed. A sign, placard, or other means used to advertise the price of electric vehicle power for sale at retail through an electric vehicle charging station may contain a separate listing of the price and a separate listing of the tax, and must contain a total of that price and taxes, which must be at least as large as the listing of the price or a tax imposed on the price. INVESTIGATIONS This bill authorizes the commissioner to authorize investigations of an electric vehicle charging station for the purpose of enforcing this bill to be conducted by an employee of the special investigations section of the department who is appointed by the commissioner, or other deputies, subordinate officers, clerks, investigators, or employees appointed by the commissioner who may be necessary to conduct the investigation. This bill authorizes the commissioner to assess a civil penalty of $5,000 per day or $25 per kilowatt-hour of electric vehicle power involved, whichever is greater, against a person for a violation. This bill authorizes the commissioner to promulgate rules to effectuate these provisions.