Sec. 13. (a) This section applies only to Knox County. (b) The county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed the lesser of the following: (1) Twenty-five hundredths percent (0.25%). (2) The rate necessary to carry out the purposes described in this section. (c) Revenue from a tax under this section may be used only for the following purposes: (1) To finance, construct, acquire, and equip the county jail. (2) To repay bonds issued or leases entered into for constructing, acquiring, and equipping the county jail.
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