To administer the gasoline excise taxes for various localities within Cullman County.  The excise is imposed on persons, corporations, co-partnerships, companies, agencies, associations, and refiners engaged in the business of selling, delivering, withdrawing from storage, or keeping in storage for sale or delivery in Cullman County, gasoline, naphtha, other motor fuels, and their substitutes.

$0.01 per gallon

Sales to the United States government, sales to city and county governing bodies, sales to city and county boards of education, sales to private and church schools that offer essentially the same curriculum as grades K–12, sales to the National Guard, sales to the Alabama Institute for the Deaf and Blind, sales to the Department of Youth Services and sales to be used in aircraft, ships, vessels, barges, locomotives, railroad equipment, off-road vehicles and for agricultural purposes.

98% to the localities where fuel is sold

2% to the Department of Revenue’s Administrative Fee Fund