This section defines several terms used in the subpart, including costs, county jail and judicial complex, distributions, expenses, indebtedness, and sales and use tax.
As used in this subpart, the following terms have the following meanings, except where the context clearly indicates a different meaning: (1) COSTS. All costs of acquiring, constructing, equipping, financing, operating, and maintaining the county jail and judicial complex, including the costs of all of the following: a. All lands, structures, real and personal property, rights-of-way, easements, permits, licenses, and other interests acquired or used for the county jail and judicial complex, and demolishing or removing any buildings or structures on land acquired or used. b. All machinery, equipment, furniture, furnishings, and fixtures acquired or used for the county jail and judicial complex. c. Architectural, engineering, financial, construction consulting, and legal services performed in connection with the acquisition, construction, equipping, and financing of the county jail and judicial complex. d. Issuing and selling indebtedness. e. Bond insurance, letters of credit, or other third-party credit facilities with respect to indebtedness. f. Amounts used to fund reserves for the payment of principal of and interest on indebtedness. g. The payment of principal of an interest on indebtedness. h. Other costs necessary for or incidental to the acquisition, construction, equipping, and financing of the county jail and judicial complex and the commencement of operation of the complex. (2) COUNTY JAIL AND JUDICIAL COMPLEX. A new building, structure, or group of buildings or structures designed for use by the county and its agencies as a jail; a facility for E-911 dispatch and emergency management operations and related services; a criminal justice and public safety center; and a place for holding court, with appurtenant offices and other ancillary facilities. (3) DISTRIBUTIONS. The approved dispensation of the proceeds of the tax collected pursuant to this subpart, as provided for in Section 45-55-243.37. (4) EXPENSES. The acquisition, construction, operation, or maintenance of public safety, criminal justice, or emergency management facilities or activities. (5) INDEBTEDNESS. Warrants, bonds, notes, or other instruments of indebtedness issued to finance or refinance costs of the county jail and judicial complex. (6) SALES AND USE TAX. A tax imposed by the state sales and use tax statutes and other acts applicable to Pike County, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-37, 40-23-60, 40-23-61, 40-23-62, and 40-23-63.