(a) In addition to all other taxes authorized by law, the Randolph CountyCommission 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 terminatewhen the debt for the construction of the jail ispaid in full.(c) Sales that are presently exempt under the state sales and use taxstatutes are exempt from the tax authorized by this subpart.(Act 2016–288, p. 723, § 3; Act 2017–254, p. 398, § 1.)
Alabama Legal Code