(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.
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