- (a) In addition to all other taxes authorized by law, the Randolph County Commission may levy a one-half cent sales tax.
- (b) The proceeds of the tax shall be used for the construction, operation, and maintenance of a new county jail. The tax shall terminate when the debt for the construction of the jail is paid in full.
- (c) Sales that are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this subpart.
(Act 2016–288, p. 723, § 3; Act 2017–254, p. 398, § 1.)