HB 1166 - Special county sales tax; public safety or airport facilities
Georgia House of Representatives - 1995/1996 Sessions
HB 1166 - Special county sales tax; public safety or airport facilities
Page Numbers - 1/ 2/ 3/ 4
1. McBee 88th 2. Scoggins 24th 3. Heard 89th
House Comm: W&M / Senate Comm: F&PU /
House Vote: Yeas 153 Nays 7 Senate Vote: Yeas Nays
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House Action Senate
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1/8/96 Read 1st Time 2/29/96
1/9/96 Read 2nd Time 3/8/96
2/21/96 Favorably Reported 3/7/96
Sub Committee Amend/Sub
2/28/96 Read 3rd Time
2/28/96 Passed/Adopted
FSFA Comm/Floor Amend/Sub
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Rules Suspended to Introduce
Immediately Transmitted to the Senate
Code Sections amended: 48-8-111
HB 1166 HB 1166/FSFA
H. B. No. 1166 (FLOOR SUBSTITUTE) (AM)
By: Representatives McBee of the 88th and Royal of the 164th
A BILL TO BE ENTITLED
AN ACT
1- 1 To amend Chapter 8 of Title 48 of the Official Code of
1- 2 Georgia Annotated, relating to sales and use taxes, so as to
1- 3 authorize the imposition of the special county 1 percent
1- 4 sales and use tax for certain capital outlay projects
1- 5 consisting of public safety facilities and related capital
1- 6 equipment or airport facilities and related capital
1- 7 equipment, or both; to provide for conditions and
1- 8 limitations; to change the provisions relating to the
1- 9 proceeds of a special purpose local option sales tax imposed
1-10 for development of a sanitary landfill which purpose becomes
1-11 economically infeasible; to provide that the sales tax for
1-12 educational purposes shall be levied and collected in the
1-13 same manner as the special county 1 percent sales and use
1-14 tax under Article 3 of said chapter; to provide for
1-15 additional requirements with respect to the issuance of
1-16 certain debt in conjunction with such tax; to provide for
1-17 the authority for this Act; to provide for legislative
1-18 intent; to provide for an effective date; to provide for
1-19 automatic repeal under certain circumstances; to repeal
1-20 conflicting laws; and for other purposes.
1-21 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
1-22 Chapter 8 of Title 48 of the Official Code of Georgia
1-23 Annotated, relating to sales and use taxes, is amended in
1-24 paragraph (1) of subsection (a) of Code Section 48-8-111,
1-25 relating to procedure for imposing the special county 1
1-26 percent sales and use tax by striking "or" at the end of
1-27 subparagraph (G); by redesignating subparagraph (H) as
1-28 subparagraph (I); and by adding a new subparagraph
1-29 immediately following subparagraph (G), to be designated
1-30 subparagraph (H), to read as follows:
1-31 "(H) A capital outlay project or projects of the
1-32 county for the use of and benefit of the citizens of
1-33 the entire county and consisting of public safety
1-34 facilities and capital equipment to operate such
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2- 1 facilities, airport facilities and capital equipment
2- 2 to operate such facilities, or both; or".
SECTION 1A.
2- 3 Said chapter is further amended by striking paragraph (1) of
2- 4 subsection (h) of Code Section 48-8-121, relating to use of
2- 5 the proceeds of a special purpose local option sales tax,
2- 6 and inserting in lieu thereof the following:
2- 7 "(1) Notwithstanding any other provision of this article
2- 8 to the contrary, if a county has imposed the tax
2- 9 authorized by this article on or after April 1, 1993
2-10 1992, and prior to January 1, 1994, in whole or in part
2-11 for the purpose of development of a sanitary landfill
2-12 and such purpose becomes or is discovered to be
2-13 economically infeasible then the provisions of this
2-14 subsection shall apply. This subsection shall not apply
2-15 until and unless the governing authority of the county
2-16 adopts an appropriate resolution or ordinance
2-17 determining that the development of the sanitary
2-18 landfill has become or is economically infeasible. Upon
2-19 the adoption of such resolution or ordinance, the tax
2-20 shall continue to be imposed for the same period of time
2-21 and for the raising of the same amount of revenue as
2-22 originally authorized. Upon the adoption of such
2-23 resolution or ordinance the county may use the
2-24 previously collected and future proceeds of the tax (or
2-25 such portion thereof as was intended for sanitary
2-26 landfill purposes if the tax was imposed for more than
2-27 one purpose) for such solid waste collection and
2-28 disposal purposes as are determined by the county
2-29 governing authority to constitute the best feasible
2-30 alternative to the development of the sanitary landfill;
2-31 provided, however, that such waste collection and
2-32 disposal purposes shall not include maintenance and
2-33 operation expenditures."
SECTION 2.
2-34 Said chapter is further amended by adding a new article at
2-35 the end thereof, to be designated Article 4, to read as
2-36 follows:
"ARTICLE 4
2-37 48-8-140. (Index)
2-38 This article is enacted pursuant to the authority of
2-39 Article VIII, Section VI, Paragraph IV of the Constitution
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3- 1 of Georgia and it is the intent of the General Assembly in
3- 2 the enactment of this article to further define and
3- 3 implement such provision of the Constitution.
3- 4 48-8-141. (Index)
3- 5 Except as otherwise expressly provided in Article VIII,
3- 6 Section VI, Paragraph IV of the Constitution of Georgia,
3- 7 the sales tax for educational purposes which may be levied
3- 8 by a board of education of a county school district or
3- 9 concurrently by the board of education of a county school
3-10 district and the board of education of each independent
3-11 school district located within such county, shall be
3-12 imposed, levied, and collected by such board or boards of
3-13 education in the same manner as the special county 1
3-14 percent sales and use tax provided for under Article 3 of
3-15 this chapter and the provisions of Article 3 of this
3-16 chapter shall apply equally to such board or boards of
3-17 education.
3-18 48-8-142. (Index)
3-19 If general obligation debt is to be issued in conjunction
3-20 with the imposition of the sales tax for educational
3-21 purposes authorized by Article VIII, Section VI, Paragraph
3-22 IV of the Constitution, the resolution or concurrent
3-23 resolutions imposing such tax shall specify the principal
3-24 amount of the debt to be issued, the purpose for which the
3-25 debt is to be issued, the interest rate or rates or the
3-26 maximum interest rate or rates which such debt is to bear,
3-27 and the amount of principal to be paid in each year during
3-28 the life of the debt. If such general obligation debt is
3-29 to be issued, the ballot shall have written or printed
3-30 thereon, in addition to the descriptions required by
3-31 Article VIII, Section VI, Paragraph IV(c) of the
3-32 Constitution, the following:
3-33 'If imposition of the tax is approved by the voters,
3-34 such vote shall also constitute approval of the issuance
3-35 of general obligation debt of ______________________ in
3-36 the principal amount of $_________________ for the above
3-37 purpose.'"
SECTION 3.
3-38 (a) Except as otherwise provided in subsection (b) of this
3-39 section, this Act shall become effective upon its approval
3-40 by the Governor or upon its becoming law without such
3-41 approval.
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4- 1 (b) Section 2 of this Act shall become effective on January
4- 2 1, 1997; provided, however, that Section 2 of this Act shall
4- 3 only become effective on January 1, 1997, upon the
4- 4 ratification of House Resolution 728 at the November, 1996,
4- 5 state-wide general election, which resolution authorizes the
4- 6 imposition, levy, and collection of a 1 percent sales and
4- 7 use tax for educational purposes. If such resolution is not
4- 8 so ratified, Section 2 of this Act shall not become
4- 9 effective and Section 2 of this Act shall stand repealed in
4-10 its entirety on January 1, 1997.
SECTION 4.
4-11 All laws and parts of laws in conflict with this Act are
4-12 repealed.
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Last Updated on 01/02/97