(b) For calendar years ending before January 1, 2024, the county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed one-tenth percent (0.1%).

     (c) Revenue raised from a tax under this section may be used only for the purposes of funding the operation and maintenance of a jail and juvenile detention center opened after July 1, 1998.

As added by P.L.243-2015, SEC.10.