Relating to the taxation of the use of electricity to charge the battery of an electric vehicle; prescribing an effective date; providing for revenue raising that requires approval by a three-fifths majority.

Imposes tax on use of electricity to charge battery of electric vehicle at rate equivalent to rate of license tax imposed on first sale, use or distribution of motor vehicle fuel. Confers administration of tax on Department of Transportation. Punishes violation of Act by maximum of 364 days' imprisonment, $6,250 fine, or both. Takes effect on 91st day following adjournment sine die.