Good Golly Christian, did you never attend fourth-grade? Percent is not the same as per gallon. Eugene does NOT have a five percent gas tax; it has a five cents per gallon gas tax, which is less than two percent. Cottage Grove does not have a three percent gas tax; it has a three cents per gallon tax, which is just a bit over one percent. Stop using percent and cents per gallon interchangeably. They are only the same when gasoline costs one dollar per gallon, and it's been a few decades since that was the case.