HB192 Summary

• Amends Act 2017-332 to modify Pike County's additional sales and use tax authorization for a county jail and judicial complex project.

• Expands the definition of "county jail and judicial complex" to include a facility for E-911 dispatch and Emergency Management operations, a criminal justice and public safety center, and court facilities with ancillary offices.

• Clarifies that tax proceeds must be deposited in a segregated account within the Pike County General Fund and used specifically for costs related to the county jail and judicial complex, including construction, financing, equipment, and payment of related indebtedness.

• Allows Pike County Commission to assign and pledge tax proceeds for payment of principal and interest on indebtedness, with any pledge remaining irrevocable while the indebtedness is outstanding.

• Terminates the tax on the first day of the month following full payment of all costs and retirement of any related financing and indebtedness.