A. The board of directors of a district in a county having a population of less than one million five hundred thousand persons according to the most recent United States decennial or special census may by resolution order the approval of a district excise tax to be placed on the ballot of an election pursuant to section 48-4021. If a majority of the qualified electors voting at the election approves the county jail district excise tax, the board of directors may by resolution levy, and if levied, the department of revenue shall collect, a tax beginning January 1 or July 1, whichever date first occurs at least three months after the district resolution approving the tax levy. The tax rate shall be a percentage of the excise tax rate prescribed by section 42-5010, subsection A applying to each person engaging or continuing in the district in a business taxed under Title 42, Chapter 5, Article 1 and section 42-5352, subsection A determined as follows:

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1. In counties having a population of five hundred thousand persons or less:

(a) To which section 48-4024 applies, not to exceed ten percent of each rate prescribed by section 42-5010, subsection A and section 42-5352, subsection A.

(b) To which Section 48-4024.01 applies, not to exceed 6.6 percent of each rate prescribed by section 42-5010, subsection A and section 42-5352, subsection A.

2. Five percent of each rate prescribed by section 42-5010, subsection A and section 42-5352, subsection A, in counties having a population of more than five hundred thousand persons but less than one million five hundred thousand persons.

B. If a district levies an excise tax under subsection A of this section, the board of directors, by resolution, may also levy, and if levied, the department of revenue shall collect, a use tax on each retail electric or natural gas customer using or consuming electricity or natural gas in the district and subject to use tax pursuant to section 42-5155. The use tax levied pursuant to this subsection shall be applied as a percentage of the use tax rate imposed by Title 42, Chapter 5, Article 4 equal to the percentage determined under subsection A, paragraph 1 or 2 of this section, as applicable.

C. The tax applies in both incorporated and unincorporated areas of the county.

D. At the end of each month the state treasurer shall transmit the net revenues collected pursuant to this section to the district treasurer who shall deposit the revenues in the county jail district general fund.

E. Unless the context otherwise requires:

1. Section 42-6102 governs the administration of the tax imposed pursuant to subsection A of this section.

2. Title 42, chapter 5, article 4 governs the administration of the use tax imposed pursuant to subsection B of this section.