Pike County, further provides for sales and use taxes

This bill authorizes Pike County, Alabama, to collect a special sales and use tax to fund the construction, operation, and maintenance of a new county jail and judicial complex. The revenue generated will be deposited into a dedicated county fund, which the county commission can use to pay for project costs or pledge as security for bonds issued to finance the facility. Once the project is fully paid off or by October 1, 2030, whichever comes first, the tax will expire and the collected money will be split between the City of Troy and the rest of Pike County for their respective expenses. The law takes effect on October 1, 2024, and applies specifically to transactions occurring within the county's jurisdiction.