SB1465

Bollinger County can impose a sales tax for county facilities funding if approved by voters.

Bollinger County, with a population between 10,000 and 11,000 and a county seat between 1,000 and 1,500, can impose a sales tax for county facilities funding. The tax rate can be up to 1% and must be approved by voters. If approved, the tax becomes effective on the first day of the second calendar quarter after notification. The proceeds are used solely for county facilities, including operation and maintenance. If the tax is repealed by voters, it becomes effective on December 31 of the year of repeal.