Section 45-36-248 Levy of Tax; Collection and Disposition of Proceeds; Violations.

(a) This section shall apply only to Jackson County. (b) As used in this section, sales and use tax means a tax imposed by the state sales and use tax statutes and such other acts applicable to Jackson County, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and Section 40-23-63. (c) Subject to the outcome of the referendum provided for herein, the County Commission of Jackson County may, upon a majority vote of the members, levy, in addition to all other taxes, including, but not limited to, county and municipal gross receipts license taxes, a privilege license tax in an amount up to one cent against each dollar of gross sales or gross receipts. The gross receipts of any business and the gross proceeds of all sales which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this section. (d) The tax levied by this section shall be collected at the same time and in the same manner as the state sales and use taxes are collected in Jackson County and those sales and use taxes applicable only to Jackson County. (e) Each person engaging or continuing in a business subject to the tax levied by this section, and each casual sale that is subject to tax, shall add to the sales price and collect from the purchaser the amount due by the taxpayer because of such sale or use. It shall be unlawful for any person subjected to the tax to fail to refuse to add to the sales price and to collect from the purchaser the amount required to be added to the sale pursuant to this section. It shall be unlawful for any person subjected to the tax levied by this section to refund or offer to refund all or any part of the amount collected or to absorb or advertise directly or indirectly the absorption or refund of any portion of the tax. (f) The tax levied by this section shall constitute a debt due Jackson County. The tax, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. Jackson County shall collect the tax, enforce this section, and have and exercise all rights and remedies otherwise currently applicable or which may be provided for in the future for the collection of the sales and use taxes in Jackson County. (g) All existing provisions of the sales and use tax statutes, whether imposed by state statutes or local act applicable to Jackson County, with respect to the payment, assessment, and collection of the sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, promulgating rules and regulations with respect to the sales and use tax, and the administration and enforcement of the sales and use taxes which are not inconsistent with this section shall apply to the tax levied under this section. Jackson County shall have and exercise the same powers, duties, and obligations with respect to the tax levied under this section as imposed by the existing sales and use tax statutes, whether imposed by state statutes or local act applicable to Jackson County. All provisions of the existing sales and use tax statutes that are made applicable by this section to the tax levied under this section, and the administration and enforcement of this section, are incorporated by reference and made part of this section as if fully set forth herein. (h) All taxes collected under this section shall be remitted to Jackson County as all other sales and use taxes applicable to Jackson County, whether imposed by state statutes or local act applicable to Jackson County. All such funds from the tax levied by this section shall be paid to the Jackson County General Fund to be used as all other funds paid to the Jackson County General Fund without restriction or earmark, but such disbursement may include, but not necessarily be limited to the following purposes as the funding may allow, in the discretion of the Jackson County Commission: (1) To supplement and support resource officers for schools in Jackson County. (2) To provide for additional support for fire departments in the county. (3) To support redevelopment and community development efforts for communities and municipalities in Jackson County. (4) To support industrial and business development. (5) To provide funding for the public works department particularly in supporting the upkeep of county roadways. (6) To provide for the Jackson County General Fund and to create a strong base of income for the operations of Jackson County. (i) At the next general, special, or primary election held in Jackson County after October 1, 2015, or at a special election called by the county commission, the electors of the county shall vote at a referendum. On the ballots used at the election, the proposition to be voted on shall be stated substantially as follows: “Do you favor a local law authorizing the Jackson County Commission to levy a sales and use tax of up to one cent per dollar for the Jackson County General Fund? Yes_____ No_____.” The results of the referendum shall be certified by the judge of probate and forwarded to each member of the Jackson County Commission and the Jackson County Legislative Delegation. The tax may be imposed at the discretion of the Jackson County Commission only if a majority of those casting ballots regarding the referendum cast a “yes” vote.