HB346 Summary

• Authorizes Geneva County Commission to levy a one percent additional sales tax, subject to voter approval in the November 2014 general election.

• Tax proceeds designated for construction and maintenance of a jail, with any excess proceeds used for road and bridge projects.

• Tax collection follows state sales tax procedures, with collection charges not to exceed five percent of total collections, paid monthly to the county treasurer.

• Tax becomes operative only if approved by majority vote of Geneva County qualified electors; if rejected, the act is repealed and has no further effect.

• Sales exempt under state sales tax statutes are also exempt from this county tax.