HB2140 authorizes a county sales tax in Bollinger County for county purposes, subject to voter approval.

HB2140 allows the governing body of Bollinger County to impose a sales tax on retail sales within the county, provided it is approved by voters. The tax rate can be set in increments of one-eighth of one percent, up to a maximum of one percent. The tax proceeds will be deposited into a special trust fund, the County Facilities Sales Tax Fund, and used solely for county facilities, including operation and maintenance. The tax can be repealed by voter approval, and if repealed, it becomes effective on December 31 of the year of approval.

HB2140 authorizes a county sales tax in Bollinger County for county purposes, subject to voter approval.

HB2140 allows the governing body of Bollinger County to impose a sales tax on retail sales within the county, provided it is approved by voters. The tax rate can be set in increments of one-eighth of one percent, up to a maximum of one percent. The tax proceeds will be deposited into a special trust fund, the County Facilities Sales Tax Fund, and used solely for county facilities, including operation and maintenance. The tax can be repealed by voter approval, and if repealed, it becomes effective on December 31 of the year of approval.