HB776 Summary

• Geneva County Commission may levy a one percent sales tax in addition to all other authorized taxes, with proceeds exempt from state sales and use tax exemptions also exempt from this tax.

• Tax collection handled by State Department of Revenue or contracted entity at same time and manner as state sales taxes, with collection charges not to exceed five percent of total collections.

• Collected revenues paid to county general fund for construction and maintenance of new jail, with any excess proceeds used for road and bridge projects and hiring resource officers for Geneva County Schools.

• Tax becomes effective only if approved by majority of qualified Geneva County electors in referendum held conjunction with November 2012 general election, becoming operative on first day of second month following passage if approved.

• If referendum fails, act is repealed with no further effect; Judge of Probate certifies election results to Secretary of State.