Opinion of the Justices

*394Members of the House of Representatives

Alabama State House

Montgomery, Alabama 36130

Dear Representatives:

We have received House Resolution 106, which requests our opinion as to whether H.B. 445 violates Amendment 93, as amended by Amendment 354, or any other provision of the Constitution of Alabama 1901. House Resolution 106 reads in part as follows:

“H. 445 imposes an additional ‘pump tax’ of $.003 per gallon on all sellers of motor fuel including motor fuel imported into the state, as it passes through the first pump in the state on the first withdrawal from bulk, excluding pumps used for…