A new-look county commission wasted no time before setting up a showdown over the county’s extra nickel gas tax.

The board unanimously voted Monday to set a public hearing Jan. 8 to consider an ordinance to repeal the controversial tax that adds a nickel to each gallon of gas sold in Nassau County.

But no matter which way the board votes, the gas tax will remain in effect at least another year in Nassau County. State deadlines to repeal the tax by 2007 have already passed.

Monday’s commission meeting was the first with new commissioners Mike Boyle and Barry Holloway, both of whom ran on promises to repeal the gas tax.

Their addition to the board might be enough to overturn the tax imposed last summer by a 4-1 vote of the commission. While it took a super-majority to institute the tax last year, County Attorney Mike Mullin said that is not required to remove it. But he also said the earliest the tax could be rescinded is 2008, because the state’s deadline to do so for 2007 was Nov. 2.

County Commissioner Marianne Marshall cast the lone vote against the gas tax last year, and made the motion Monday to rescind it by Jan. 1, 2008.

Chairman Tom Branan and Vice Chair Jim B. Higginbotham supported setting the matter for a hearing, but cautioned other commissioners and urged them to keep the tax.

“I’m telling you, it sounds good to rescind it, but it’s one of the best things we’ve ever done,” Higginbotham said. “We just need to explain it better to the people.”

The gas tax was imposed to generate about $1 million for county road paving projects each year.

Higginbotham warned that repealing the tax could jeopardize state funding for a project to six-lane A1A, and the county will need the additional revenue due to new state laws dealing with infrastructure requirements and preparing for growth.

“There’s a lot of things staring you in the face, and I don’t want to have to raise property taxes,” Branan said. “It’s better to pay at the pump than at our households.”

The hearing will be held Jan. 8 at 7 p.m. at the county commission chambers on Nassau Place Road in Yulee.