HB523 Summary

• Authorizes Jackson County Commission to levy an additional sales and use tax of up to one cent per dollar of gross sales or receipts, subject to voter referendum approval.

• Tax collection follows existing state and local sales and use tax procedures, with all collected funds remitted to the Jackson County General Fund without restriction or earmark.

• Revenue may be used for resource officers in schools, fire department support, community redevelopment, industrial and business development, public works/roadways, and general county operations.

• Requires a referendum election where Jackson County voters must approve the tax by majority vote before the County Commission can impose it.

• Becomes effective October 1, 2015, following passage and gubernatorial approval.