42-6109

42-6109. Jail facilities excise tax;
maintenance of effort; definition

A. If approved by the qualified electors voting at a countywide general election, a
county with a population of at least one million five hundred thousand persons shall levy
and the department shall collect a transaction privilege tax, in addition to all other
taxes, at rates of not more than 4.0 per cent of the transaction privilege tax rate
prescribed by section 42-5010, subsection A applying to each person engaging or
continuing in the county in a business taxed under chapter 5, article 1 of this title.

B. If a tax is levied under subsection A of this section, the county board of
supervisors, by resolution, may levy and, if levied, the department shall collect a use
tax on the use or consumption of electricity or natural gas by retail electric or natural
gas customers in the county and subject to use tax pursuant to section 42-5155. The use
tax levied pursuant to this subsection shall be applied as a percentage of the use tax
imposed by chapter 5, article 4 of this title equal to the percentage determined under
subsection A of this section.

C. Taxes shall be levied under this section beginning January 1 or July 1,
whichever date first occurs after approval by the voters, or county board of supervisors,
as applicable, and may continue in effect until the amount of nine hundred million
dollars of revenue is collected, as determined by the department of revenue, but in any
event not more than nine years as adopted by resolution of the county board of
supervisors before the election and as approved by the voters. The board of supervisors
may, by resolution, decrease or increase the rates of taxes during the term of the taxes,
subject to the maximum rates prescribed by this section.

D. At the end of each month the state treasurer shall transmit the net revenues
collected pursuant to this section to the treasurer of the county levying the tax. If the
county that initially imposes the tax under this section is divided into two or more new
counties during the term of the tax, each new county shall continue to impose the tax,
but the state treasurer shall transmit the net revenues collected within both counties
equally to each of the new counties. The county treasurer shall segregate all the monies
received under this section for use only for the purposes authorized by this section.
The county treasurer may disburse monies from the fund only to:

1. Finance construction of new adult and juvenile jail facilities.

2. Maintain and operate adult and juvenile jail facilities.

3. Fund the following for the purpose of reducing the expense of adult and juvenile
jail facilities:

(a) Implementing an integrated criminal justice information system.

(b) Developing regional centers for courts not of record.

(d) Consolidating criminal divisions of the superior court in the county to a
common location.

(e) Expanding pretrial release supervision.

(f) Implementing electronic monitoring of preadjudicated defendants.

(g) Enhancing substance abuse evaluation and programming.

(h) Increasing drug court admissions to include preadjudicated defendants and
expanding drug court jurisdiction.

(i) Using community based juvenile detention and postadjudication programs.

E. The county shall maintain its support of adult and juvenile jail facilities.
The county shall determine the amount the county spent for maintenance and operation of
adult and juvenile jail facilities in the fiscal year immediately preceding the first
fiscal year in which the tax is levied under this section. The auditor general shall
audit this amount and the audited amount is the base expenditure. Any outstanding debt
due from a city, this state or the United States for the county housing prisoners
pursuant to section 31-121 shall be excluded from the base expenditure. In the first year
the tax is levied under this section the county shall pay an amount equal to the base
expenditure adjusted by the percentage change in the assessed valuation of the taxable
property in the county, determined for secondary property tax purposes, from the
preceding year. In each year the tax is imposed, the county shall pay an amount equal to
the amount paid under this subsection in the preceding fiscal year, adjusted by the
percentage change in the assessed valuation of the taxable property in the county,
determined for secondary property tax purposes, from the preceding year. The county
treasurer shall transfer that amount, without further authorization, in twelve equal
monthly installments from the county general fund for the uses prescribed in subsection D
of this section. For purposes of this subsection, "maintenance and operation" includes
detention personnel compensation, employee related expenses, utility expenses of the
facility, costs of food and care of prisoners, administrative support costs and costs of
maintaining and repairing the facility and grounds.

F. For the purposes of this section, "jail facility" means a jail or other place of
detention of persons charged with or convicted of a crime or of persons who are subject
to the jurisdiction of the juvenile court.