02-16-1999 - Laserfiche WebLink

Commission Minutes--February 16, 1999 1943 core support space sized to accommodate expansion in the future of up to 600 prisoners. In addition, the Board elects to impose a retail sales tax subject to the following limitations: 1. Sales taxed shall be limited to those which are taxed by the State of North Dakota pursuant to Chapters 57-39.2 of the North Dakota Century Code. 2. The amount of the tax shall not exceed one half of one percent of the gross receipts and purchases which are taxed by the State of North Dakota pursuant to Chapters 57-39.2 of the North Dakota Century Code, nor shall the tax exceed twelve dollars and fifty cents on any single purchase; provided, that a higher rate of tax may be imposed and collected on sales of less than one dollar and on sales of fractional dollar amounts and the bracket system for the application of the state sales tax set forth in Section 57-39.2-08.2 of the North Dakota Century Code shall be adjusted to incorporate the additional county tax. The retail sales tax imposed shall be computed and collected in the same manner provided by law for the collection of the state sales tax. 3. A sales tax which is imposed pursuant to the authority granted by the Cass County Home Rule Charter shall extend for a period of four years from and after October 1, 1999, and end on September 30, 2003. 4. Proceeds of a sales tax which is imposed pursuant to the Cass County Home Rule Charter shall be utilized for the construction, maintenance, and operation of a county jail to be located in Cass County, North Dakota. Proceeds from such tax may be used to make direct payment of the costs for such construction and to reimburse the county for planning, land purchase, and construction costs incurred and paid prior to receipt of sales tax proceeds or may be pledged to amortize bonds or other debt instruments which may be sold to finance such costs. Sales tax funds received in excess of the construction and debt service costs shall be placed in a separate fund, and together with the interest earned off said separate fund, be used to offset additional operational costs incurred in the new facility. AND, BE IT FURTHER RESOLVED, The Board of Commissioners hereby certifies a ballot question for consideration by Cass County electors for an election to be held April 20, 1999. Shall Cass County Government be authorized to issue general obligation debt, not to exceed $18,000,000 for the purposes of construction of a county jail to be located in Cass County, North Dakota, and to implement and collect a one half of one percent sales tax as outlined in Resolution #1999-4 for a period of four years from and after October 1, 1999, and ending on September 30,2003, to be used exclusively for the retirement of the general obligation debt, construction, maintenance, and operation of a county jail to be located in Cass County, North Dakota. Yes 0 No 0