HB 491 Summary

• Authorizes the Randolph County Commission to levy an additional one-half cent sales tax to fund construction of a new county jail.

• Tax proceeds shall be used exclusively for jail construction and automatically terminate when all related debt is paid in full.

• Tax collection follows state sales tax procedures, with collection fees not exceeding 5 percent of total collections, and any excess proceeds used for road and bridge projects.

• Requires approval by majority vote of Randolph County qualified electors in a referendum held in conjunction with the November 2016 general election or a special election.

• Tax becomes operative on the first day of the second month following passage if voters approve; the act is repealed with no effect if voters reject the measure.