AN ACT TO AUTHORIZE THE BOARD OF SUPERVISORS OF MARION COUNTY, MISSISSIPPI, TO IMPOSE AN EXCISE TAX IN AN AMOUNT NOT TO EXCEED FIVE CENTS PER GALLON UPON THE RETAIL SALE OF GASOLINE AND DIESEL FUEL FOR MOTOR VEHICLES IN THE COUNTY; TO PROVIDE THAT BEFORE THE TAX MAY BE IMPOSED, THE BOARD OF SUPERVISORS SHALL ADOPT A RESOLUTION DECLARING ITS INTENTION TO LEVY THE TAX AND CALLING FOR AN ELECTION TO BE HELD ON THE QUESTION; TO REQUIRE THE BOARD OF SUPERVISORS TO PUBLISH NOTICE OF THE ELECTION; TO PROVIDE THAT THE TAX MUST BE APPROVED BY A MAJORITY OF THE QUALIFIED ELECTORS WHO VOTE IN THE ELECTION BEFORE THE COUNTY MAY LEVY AND COLLECT THE TAX; TO PROVIDE THAT THE TAX SHALL BE COLLECTED BY THE DEPARTMENT OF REVENUE AND PAID TO THE COUNTY; TO PROVIDE THAT THE PROCEEDS OF THE TAX SHALL BE PLACED INTO A SPECIAL COUNTY FUND APART FROM THE COUNTY GENERAL FUND AND ANY OTHER FUNDS OF THE COUNTY, AND SHALL BE EXPENDED BY THE COUNTY SOLELY FOR THE REPAIR, MAINTENANCE AND/OR IMPROVEMENT OF ROADS IN THE COUNTY; AND FOR RELATED PURPOSES.