SECTION 1.  (a) Notwithstanding any general or special law to the contrary, the town of Westborough may impose an excise tax on the sale of gasoline and diesel fuel within the town.  The amount of the excise shall be an additional amount per gallon and shall be determined by a majority vote of the town meeting.  Thereafter, the amount of the excise shall only be changed by a subsequent majority vote of the town meeting.  Such excise tax shall be in addition to the amount of: (1) any tax per gallon on gasoline pursuant to chapter 64A of the General Laws, and (2) any tax per gallon on diesel fuel pursuant to chapter 64E of the General Laws.  The excise shall be recorded, paid and collected in accordance with said chapters 64A and 64E, including any exemptions and reimbursements, and shall be distributed to the town of Westborough in accordance with this act.

(b) All sums received pursuant to this act shall be paid quarterly to the treasurer of the town of Westborough by the state treasurer, upon certification of the commissioner of revenue. 

(c) Notwithstanding any general or special law to the contrary, the town of Westborough shall establish a separate fund known as the Public Way Maintenance Fund.  The treasurer of the town of Westborough shall deposit all sums received pursuant to this act into the fund.  The treasurer of the town of Westborough shall be the custodian of the fund, and the deposit and investment of revenues held in the fund shall be in accordance with the provisions of section 55 of chapter 44 of the General Laws.  All moneys remaining in the fund at the end of any fiscal year, whether or not expended by the town within 1 year of the date they were appropriated into the fund, shall remain in and become part of the fund and shall carry over to succeeding fiscal years.  Interest earned shall remain with and become part of the fund. 

(d) Any disbursement from the Public Way Maintenance Fund shall be by majority vote of the board of selectmen of the town of Westborough and shall be used solely for the repair, maintenance and upkeep of town roads, bridges, sidewalks and trails and of storm drainage adjacent to such roads or bridges. 

SECTION 2.  Section 1 shall take effect upon the approval of a majority vote of the next town meeting of the town of Westborough held after the effective date of this act, but not otherwise.

SECTION 3.  This act shall take effect upon its passage.