jail facilities excise tax; extension

This bill allows Arizona counties to extend funding for jail facilities by seeking voter approval for a new tax on certain business transactions, capped at 4% of existing transaction tax rates. Counties must provide detailed budget plans showing how revenue will fund jail construction, maintenance, or related programs (e.g., reducing facility costs), and must maintain previous funding levels adjusted for inflation. If approved by voters, the tax would last up to 20 years but automatically expire if not voted on by December 31, 2027. It replaces an expiring county-level jail tax and requires transparency in how funds are allocated.