HB 161 - Special county 1% sales tax; sidewalks and bicycle paths
Georgia House of Representatives - 1995/1996 Sessions
HB 161 - Special county 1% sales tax; sidewalks and bicycle paths
Page Numbers - 1/ 2/ 3/ 4/ 5
1. McBee 88th 2. Scoggins 24th 3. Heard 89th
House Comm: W&M / Senate Comm: F&PU /
House Vote: Yeas 158 Nays 1 Senate Vote: Yeas 52 Nays 0
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House Action Senate
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1/12/95 Read 1st Time 2/9/95
1/13/95 Read 2nd Time 2/17/95
2/3/95 Favorably Reported 2/16/95
Sub Committee Amend/Sub
2/8/95 Read 3rd Time 3/9/95
2/8/95 Passed/Adopted 3/9/95
FS Comm/Floor Amend/Sub FA
3/13/95 Amend/Sub Agreed To
3/20/95 Sent to Governor
3/30/95 Signed by Governor
159 Act/Veto Number
3/30/95 Effective Date
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Code Sections amended: 48-8-111, 48-8-111.1, 48-8-112, 48-8-121, 50-17-29
HB 161 HB 161/AP
H. B. No. 161 (AS PASSED HOUSE AND SENATE)
By: Representatives McBee of the 88th, Scoggins of the 24th
and Heard of the 89th
A BILL TO BE ENTITLED
AN ACT
1- 1 To amend Article 3 of Chapter 8 of Title 48 of the Official
1- 2 Code of Georgia Annotated, relating to special county 1
1- 3 percent sales and use tax, so as to provide that the
1- 4 proceeds of such tax may be used for acquisition of rights
1- 5 of way for, construction of, and renovation and improvement
1- 6 of sidewalks and bicycle paths; to make provisions for the
1- 7 applicability of certain provisions regarding the contents
1- 8 of required ballot questions relating to the tax; to provide
1- 9 that a consolidated government shall be authorized to levy a
1-10 special county 1 percent sales and use tax for certain
1-11 capital outlay projects without the requirement that such
1-12 consolidated government own or operate such projects with
1-13 one or more municipalities or contract with one or more
1-14 municipalities with respect to such projects; to change the
1-15 proceedings for the reimposition of the tax during the time
1-16 such tax is in effect; to clarify proceedings for the
1-17 reimposition of the tax following the expiration of such
1-18 tax; to amend Code Section 50-17-29 of the Official Code of
1-19 Georgia Annotated, relating to pledges, authorizations, and
1-20 exemptions regarding certain state debt, so as to provide
1-21 that such exemptions shall not apply to certain local taxes;
1-22 to provide an effective date; to repeal conflicting laws;
1-23 and for other purposes.
1-24 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
1-25 Article 3 of Chapter 8 of Title 48 of the Official Code of
1-26 Georgia Annotated, relating to special county 1 percent
1-27 sales and use tax, is amended by striking subparagraph
1-28 (a)(1)(A) of Code Section 48-8-111, relating to the
1-29 procedure for imposition of the tax, and inserting in its
1-30 place a new subparagraph (a)(1)(A) to read as follows:
1-31 "(A) Road, street, and bridge purposes, which purposes
1-32 may include sidewalks and bicycle paths;".
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HB 161/AP
SECTION 2.
2- 1 Said article is further amended by adding a new subsection
2- 2 immediately following subsection (c) of Code Section
2- 3 48-8-111, relating to imposition procedures for the special
2- 4 county 1 percent sales and use tax, to be designated
2- 5 subsection (c.1), to read as follows:
2- 6 "(c.1) Notwithstanding any provision of this article to
2- 7 the contrary, if a county governing authority has on or
2- 8 after February 1, 1994, and prior to March 31, 1994,
2- 9 adopted an ordinance or resolution with respect to taxes
2-10 imposed or to be imposed under this article and if such
2-11 tax is imposed or is to be imposed solely for road,
2-12 street, and bridge purposes, the election conducted
2-13 pursuant to such ordinance or resolution shall be valid if
2-14 the ballot conforms either to the requirements of
2-15 subsection (c) of this Code section as it existed prior to
2-16 January 1, 1993, or the requirements of subsection (c) of
2-17 this Code section on or after January 1, 1993. This
2-18 subsection shall stand repealed in its entirety on
2-19 December 31, 1999."
SECTION 3.
2-20 Said article is further amended by striking Code Section
2-21 48-8-111.1, relating to the application of such article to
2-22 consolidated governments, and inserting in its place a new
2-23 Code Section 48-8-111.1 to read as follows:
2-24 "48-8-111.1. (Index)
2-25 (a) With respect to any consolidated government created by
2-26 the consolidation of a county and one or more
2-27 municipalities, the provisions of this Code section shall
2-28 control over any conflicting provisions of this article.
2-29 (b) The tax authorized by this article, if imposed by a
2-30 consolidated government, shall not be subject to any
2-31 maximum period of time for which the tax may be levied if
2-32 general obligation debt is to be issued in conjunction
2-33 with the imposition of the tax. In such case the
2-34 resolution or ordinance calling for the imposition of the
2-35 tax shall not be required to state a maximum period of
2-36 time for which the tax is to be levied; and the language
2-37 relating to the maximum period of time for which the tax
2-38 is to be levied shall be omitted from the ballot. The
2-39 resolution or ordinance calling for the imposition of the
2-40 tax shall state the maximum amount of revenue to be raised
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HB 161/AP
3- 1 by the tax, and the tax shall terminate as provided in
3- 2 paragraph (1) or (3) of subsection (b) of Code Section
3- 3 48-8-112.
3- 4 (c) A consolidated government shall be authorized to levy
3- 5 a tax for any capital outlay project provided for in
3- 6 subparagraphs (a)(1)(C), (a)(1)(D), and (a)(1)(F) of Code
3- 7 Section 48-8-111, or any combination thereof, without the
3- 8 necessity of operating such project jointly with a
3- 9 municipal authority, owning or operating such projects
3-10 with one or more municipalities, or entering into a
3-11 contract with one or more municipalities with respect to
3-12 such project.
3-13 (d) In all other respects not otherwise provided for in
3-14 this Code section, the levy of a tax under this article by
3-15 a consolidated government shall be in the same manner as
3-16 the levy of the tax by any other county."
SECTION 4.
3-17 Said article is further amended by striking subsection (c)
3-18 of Code Section 48-8-112, relating to the dates of
3-19 imposition and termination of a special county 1 percent
3-20 sales and use tax, and inserting in its place a new
3-21 subsection (c) to read as follows:
3-22 "(c)(1) No county shall impose at any time more than a
3-23 single 1 percent tax under this article.
3-24 (2) A county in which a tax authorized by this article
3-25 is in effect may, while the tax is in effect, adopt a
3-26 resolution or ordinance calling for the reimposition of
3-27 a tax as authorized by this article upon the termination
3-28 of the tax then in effect; and a special election may be
3-29 held for this purpose while the tax is in effect.
3-30 Proceedings for the reimposition of a tax shall be in
3-31 the same manner as proceedings for the initial
3-32 imposition of the tax, but the newly authorized tax
3-33 shall not be imposed until the expiration of the tax
3-34 then in effect.; provided, however, that in the event of
3-35 emergency conditions under which a county is unable to
3-36 conduct a referendum so as to continue the tax then in
3-37 effect without interruption, the Commissioner may, if
3-38 feasible administratively, waive the limitations of
3-39 subsection (a) to the minimum extent necessary so as to
3-40 permit the reimposition of a tax, if otherwise approved
3-41 as required under this Code section, without
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4- 1 interruption, upon the expiration of the tax then in
4- 2 effect.
4- 3 (3) Following the expiration of a tax under this
4- 4 article, a county may likewise initiate proceedings for
4- 5 the reimposition of a tax under this article in the same
4- 6 manner as provided in this article for initial
4- 7 imposition of such tax."
SECTION 5.
4- 8 Said article is further amended by striking subsection (b)
4- 9 of Code Section 48-8-121, relating to the use of the
4-10 proceeds of the special county 1 percent sales and use tax,
4-11 and inserting in its place a new subsection (b) to read as
4-12 follows:
4-13 "(b) If the resolution or ordinance calling for the
4-14 imposition of the tax specified that the proceeds of the
4-15 tax are to be used in whole or in part for road, street,
4-16 and bridge purposes, then authorized uses of the tax
4-17 proceeds shall include acquisition of right of way for,
4-18 construction of, and renovation and improvement of,
4-19 including relocation of utilities for and improvement of
4-20 surface water drainage from, roads, streets, and bridges,
4-21 sidewalks, and bicycle paths both within the
4-22 unincorporated area of the county and within the
4-23 incorporated areas of municipalities within the county.
4-24 If the resolution or ordinance calling for the imposition
4-25 of the tax specified that the proceeds of the tax are to
4-26 be used in whole or in part for road, street, and bridge
4-27 purposes, then no part of the proceeds of the tax shall be
4-28 used to retire general obligation debt with respect to
4-29 such road, street, and bridge purposes."
SECTION 6.
4-30 Code Section 50-17-29 of the Official Code of Georgia
4-31 Annotated, relating to pledges, authorizations, and
4-32 exemptions regarding certain state debt, is amended by
4-33 striking subsection (e) and inserting in its place a new
4-34 subsection (e) to read as follows:
4-35 "(e) Exemption from taxation.
4-36 (1) Except as otherwise provided in paragraph (2) of
4-37 this subsection, no No city, county, municipality, or
4-38 other political subdivision of this state shall impose
4-39 any tax, assessment, levy, license fee, or other fee
4-40 upon any contractors or subcontractors as a condition to
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HB 161/AP
5- 1 or result of the performance of a contract, work, or
5- 2 services by such contractors or subcontractors in
5- 3 connection with any project being constructed, repaired,
5- 4 remodeled, enlarged, serviced, or destroyed for, or on
5- 5 behalf of, the state or any of its agencies, boards,
5- 6 bureaus, commissions, and authorities; nor shall any
5- 7 city, county, municipality, or other political
5- 8 subdivision of this state include the contract price of
5- 9 or value of such contract, work, or services performed
5-10 on such projects in computing the amount of any tax,
5-11 assessment, levy, license fee, or other fee authorized
5-12 to be imposed on any contractors or subcontractors.
5-13 (2) The exemption provided for in paragraph (1) of this
5-14 subsection shall not apply to any local sales tax, local
5-15 use tax, or local sales and use tax which is levied and
5-16 imposed in an area consisting of less than the entire
5-17 state, however authorized, including, but not limited
5-18 to, such taxes authorized by or pursuant to
5-19 constitutional amendment; by or pursuant to Section 25
5-20 of an Act approved March 10, 1965 (Ga. L. 1965, p.
5-21 2243), as amended, the 'Metropolitan Atlanta Rapid
5-22 Transit Authority Act of 1965'; by or pursuant to
5-23 Article 2 of Chapter 8 of Title 48; or by or pursuant to
5-24 Article 3 of Chapter 8 of Title 48."
SECTION 7.
5-25 This Act shall become effective upon its approval by the
5-26 Governor or upon its becoming law without such approval.
SECTION 8.
5-27 All laws and parts of laws in conflict with this Act are
5-28 repealed.
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Office of the Clerk of the House
Robert E. Rivers, Jr., Clerk of the House
Last Updated on 01/02/97