Authorizes a county sales tax in Bollinger County for county purposes upon voter approval

HB 2140 authorizes Bollinger County to impose a new sales tax (up to 1% in 1/8% increments) for county facilities, but only after voters approve it in a separate ballot question. The tax must be voted on separately from other taxes, with proceeds exclusively funding county facility operations and maintenance. County officials must submit the proposal to voters on election days, and the tax becomes effective only if approved by a majority of voters casting ballots. Any funds collected are held in a separate "County Facilities Sales Tax Fund" managed by the state revenue department, not commingled with state money.