Voters in Boone County will decide if they want to continue paying a quarter-percent sales tax that goes primarily to maintain and operate the county jail near Harrison.
Early voting begins Tuesday and will continue weekdays through Aug. 8 at the Boone County Election Center at 414 W. Central Ave. in Harrison. On Aug. 9, the official special election day, all 14 polling places in the county will be open for voting.
The 0.25-percent sales tax has been in place since 2006 and will continue for another decade if approved by voters in August, said Tommy Creamer, the Boone County treasurer. He said the tax raised $1.36 million last year and $685,593 in the first six months of 2016.
"This is not a new a new tax, and we need to stress that," Creamer said.
If it passes, voters will get another chance in 2026 to decide if they want the tax to continue.
Boone County Sheriff Mike Moore said the sales tax in 2006 helped pay for the construction of a jail, which cost a little more than $5 million, as well as maintenance and operation of the facility.
Now, more than 95 percent of the revenue from the tax goes toward maintenance and operation of the jail, Moore said.
The sheriff said the jail's budget is about $1 million a year, so the tax provides an extra $300,000 or so every year that goes into reserves. That money can be used for unforeseen expenses, he said. The county has about $2.5 million in the jail reserve fund, Moore said.
Bob Dickson of rural Boone County said he doesn't know why the jail should have reserves when other county departments don't. If a natural disaster hits the county, reserves should be in place to deal with that quickly, Dickson said. But if the reserves are earmarked for the jail, that could be a problem, he said.
"If there's not a plan for that money, is that reserve the best place for the county in the event of a disaster?" Dickson asked. "I would like to see the taxes utilized the best way possible for the citizens of the county. In Boone County, we have a brand new jail, and we have new police cruisers all over the place, in the city [of Harrison] and the county."
Dickson said he doesn't know how he'll vote on the tax.
Robert Hudson, who lives north of Harrison, said he'll probably vote for the tax but he doesn't believe reserves from any tax should be used without another public vote.
"I'm thinking that excess money should go into a reserve that you only get to with special votes, as serious as voting on another tax," he said.
Revenue from the sales-tax extension can be used for law enforcement needs other than the jail, Creamer said.
According to the ballot wording, the tax revenue could be used "to acquire, construct, improve, renovate, expand, equip, furnish, operate and maintain criminal justice facilities." That includes any necessary land acquisition and road or parking improvements.
The revenue could be used "for other criminal justice purposes," according to the ballot.
If approved, the levy of the tax will begin Jan. 1, which is the day after the current tax sunsets.
Moore said people shouldn't complain about taxes that he says are necessary.
"You like to see law enforcement when you need one," the sheriff said. "You like to have paved roads, all the services and fire departments. Those things come from taxes. Now excess taxes nobody likes, and I'm with you. A local tax like this that has a direct, positive impact on the community, I can't image anybody being against that."
According to the state Department of Finance and Administration, Boone County residents pay 1.25 percent in county taxes and Harrison residents pay another 1.25 percent in local taxes. That's in addition to the state's 6.5 percent sales tax, making the total sales-tax rate 9 percent in Harrison. Some other towns in Boone County also have local sales taxes.
Metro on 08/01/2016