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03 LC 18 2229
House Bill 135
By: Representatives Day of the 126th and Stephens of the 123rd
By: Representatives Day of the 126th and Stephens of the 123rd
A BILL TO BE
ENTITLED
AN ACT
AN ACT
To amend Part 1 of Article 3 of Chapter 8 of Title 48 of the
Official Code of Georgia Annotated, relating to the special county 1 percent
sales and use tax, so as to authorize use and expenditure of tax proceeds for
the maintenance and repairs of certain capital outlay projects; to provide for
procedures, conditions, and limitations; to provide an effective date; to
provide for applicability; to repeal conflicting laws; and for other
purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF
GEORGIA:
SECTION 1.
Part 1 of Article 3 of Chapter 8 of Title 48 of the Official
Code of Georgia Annotated, relating to the special county 1 percent sales and
use tax, is amended by striking Code Section 48_8_111, relating to the
imposition of such tax, and inserting in its place a new Code Section 48_8_111
to read as
follows:
"48_8_111.
(a) Prior to the vote of a county governing authority to impose the tax under this article, such governing authority shall deliver or mail a written notice to the mayor or chief elected official in each municipality located within the county. Such notice shall contain the date, time, place, and purpose of a meeting at which the governing authorities of the county and of each municipality are to meet to discuss the possible projects for inclusion in the referendum, including municipally owned or operated projects. The notice shall be delivered or mailed at least ten days prior to the date of the meeting. The meeting shall be held at least 30 days prior to the issuance of the call for the referendum. Following such meeting, a county governing authority voting to impose the tax authorized by this article shall notify the county election superintendent by forwarding to the superintendent a copy of the resolution or ordinance of the governing authority calling for the imposition of the tax. Such ordinance or resolution shall specify:
(1) The purpose or purposes for which the proceeds of the tax are to be used and may be expended, which purpose or purposes may consist of projects located within or outside, or both within and outside, any incorporated areas in the county or outside the county, as authorized by subparagraph (B) of this paragraph for regional facilities, and which may include any of the following purposes:
(A) Road, street, and bridge purposes, which purposes may include sidewalks and bicycle paths;
(B) A capital outlay project or projects of the county for the use of or the benefit of the citizens of the entire county and consisting of a county courthouse; county administrative buildings; a civic center; a county or regional jail, correctional institution, or other detention facility; a county library; a coliseum; local or regional solid waste handling facilities as defined under paragraph (27.1) or (35) of Code Section 12_8_22, as amended, excluding any solid waste thermal treatment technology facility, including, but not limited to, any facility for purposes of incineration or waste to energy direct conversion; local or regional recovered materials processing facilities as defined under paragraph (26) of Code Section 12_8_22, as amended; or any combination of such projects;
(C) A capital outlay project or projects which will be operated by a joint authority or authorities of the county and one or more municipalities within the county and which will be for the use of or benefit of the citizens of the county and the citizens of one or more municipalities within the county;
(D) A capital outlay project or projects, to be owned or operated or both either by the county, one or more municipalities, or any combination thereof, with respect to which the county has, prior to the call of the election, entered into a contract or agreement, as authorized by Article IX, Section III of the Constitution, with one or more municipalities in the county, which municipality or municipalities contain more than one_half of the aggregate population of all municipalities within the county; and, for purposes of determining the population of a municipality under this subparagraph, only that portion of the population of each municipality which is within the county shall be included;
(E) A capital outlay project consisting of a cultural facility, a recreational facility, or a historic facility (or a facility for some combination of such purposes);
(F) A water capital outlay project, a sewer capital outlay project, a water and sewer capital outlay project, or a combination of such projects, to be owned or operated or both by a county water and sewer district and one or more municipalities in the county, with respect to which the county has, prior to the call of the election, entered into a contract or agreement, as authorized by Article IX, Section III of the Constitution; and when the tax is imposed pursuant to this subparagraph the proceeds of the tax shall be allocated between the water and sewer district and the municipality or municipalities based upon the population of the municipality or municipalities, according to the United States decennial census of 1980 or any future such census, over the population of the county, according to the United States decennial census of 1980 or any future such census, with such allocation to be specified in the contract or agreement relating to the capital outlay facility or facilities;
(G) The retirement of previously incurred general obligation debt of the county, one or more municipalities, or any combination thereof other than general obligation debt incurred for road, street, or bridge purposes, if such previously incurred general obligation debt was incurred for a project or projects of a type for which new general obligation debt may be incurred under this article;
(H) A capital outlay project or projects of the county for the use of and benefit of the citizens of the entire county and consisting of public safety facilities, airport facilities, or related capital equipment used in the operation of public safety or airport facilities, or any combination of such purposes;
(I) A capital outlay project or projects, to be owned or operated or both, either by the county, one or more municipalities, or any combination thereof, consisting of capital equipment for use in voting in official elections or referendums with such county or municipality;
(J) A capital outlay project or projects of the county for the use and benefit of the citizens of the entire county and consisting of any transportation facility designed for the transportation of people or goods, including but not limited to railroads, port and harbor facilities, mass transportation facilities, or any combination thereof;
(K) A capital outlay project or projects for the use and benefit of the citizens of the entire county and consisting of a hospital or hospital facilities that are owned by a county or a hospital authority and operated by the county or hospital authority or by an organization which is tax exempt under Section 501(c)(3) of the Internal Revenue Code, which operates the hospital through a contract or lease with the county or hospital authority;or
(L) The maintenance and repairs of a capital outlay project or projects which are funded solely from proceeds from the tax imposed under this article; provided, however, that the amount of proceeds used for such purpose shall not exceed 5 percent of the total proceeds which are collected under this article for a capital outlay project or projects and shall not be used for any other capital outlay projects or project; or
(L)(M) Any combination
of two or more of the foregoing;
(2) The maximum period of time, to be stated in calendar years or calendar quarters and not to exceed five years;
(3) The maximum cost of the project or projects which will be funded from the proceeds of the tax, which maximum cost shall also be the maximum amount of net proceeds to be raised by the tax;and
(4) If general obligation debt is to be issued in conjunction with the imposition of the tax, as authorized by this article in cases where the tax is imposed other than in whole for road, street, and bridge purposes, the principal amount of the debt to be issued, the purpose for which the debt is to be issued other than for road, street, and bridge purposes, the interest rate or rates or the maximum interest rate or rates which such debt is to bear, and the amount of principal to be paid in each year during the life of the debt; and
(5) If proceeds are to be expended for maintenance and repairs of any capital outlay project, a good faith estimate of the annual amount to be expended with respect to each such project.
(a.1) For purposes of subsection (a) of this Code section, a 'capital outlay project' means major, permanent, or long_lived improvements or betterments, such as land and structures, such as would be properly chargeable to a capital asset account and as distinguished from current expenditures and ordinary maintenance expenses. Such term shall include, but not be limited to, police cars, fire trucks, ambulances, garbage trucks, and other major equipment.
(b) Upon receipt of the resolution or ordinance, the election superintendent shall issue the call for an election for the purpose of submitting the question of the imposition of the tax to the voters of the county. The election superintendent shall issue the call and shall conduct the election on a date and in the manner authorized under Code Section 21_2_540. The election superintendent shall cause the date and purpose of the election to be published once a week for four weeks immediately preceding the date of the election in the official organ of the county. If general obligation debt is to be issued in conjunction with the imposition of the tax, the notice published by the election superintendent shall also include, in such form as may be specified by the county governing authority, the principal amount of the debt, the purpose for which the debt is to be issued, the rate or rates of interest or the maximum rate or rates of interest the debt will bear, and the amount of principal to be paid in each year during the life of the debt; and such publication of notice by the election superintendent shall take the place of the notice otherwise required by Code Section 36_80_11 or by subsection (b) of Code Section 36_82_1, which notice shall not be required.
(c) If the tax is to be imposed solely for road, street, and bridge purposes, the ballot shall have written or printed thereon the following:
"48_8_111.
(a) Prior to the vote of a county governing authority to impose the tax under this article, such governing authority shall deliver or mail a written notice to the mayor or chief elected official in each municipality located within the county. Such notice shall contain the date, time, place, and purpose of a meeting at which the governing authorities of the county and of each municipality are to meet to discuss the possible projects for inclusion in the referendum, including municipally owned or operated projects. The notice shall be delivered or mailed at least ten days prior to the date of the meeting. The meeting shall be held at least 30 days prior to the issuance of the call for the referendum. Following such meeting, a county governing authority voting to impose the tax authorized by this article shall notify the county election superintendent by forwarding to the superintendent a copy of the resolution or ordinance of the governing authority calling for the imposition of the tax. Such ordinance or resolution shall specify:
(1) The purpose or purposes for which the proceeds of the tax are to be used and may be expended, which purpose or purposes may consist of projects located within or outside, or both within and outside, any incorporated areas in the county or outside the county, as authorized by subparagraph (B) of this paragraph for regional facilities, and which may include any of the following purposes:
(A) Road, street, and bridge purposes, which purposes may include sidewalks and bicycle paths;
(B) A capital outlay project or projects of the county for the use of or the benefit of the citizens of the entire county and consisting of a county courthouse; county administrative buildings; a civic center; a county or regional jail, correctional institution, or other detention facility; a county library; a coliseum; local or regional solid waste handling facilities as defined under paragraph (27.1) or (35) of Code Section 12_8_22, as amended, excluding any solid waste thermal treatment technology facility, including, but not limited to, any facility for purposes of incineration or waste to energy direct conversion; local or regional recovered materials processing facilities as defined under paragraph (26) of Code Section 12_8_22, as amended; or any combination of such projects;
(C) A capital outlay project or projects which will be operated by a joint authority or authorities of the county and one or more municipalities within the county and which will be for the use of or benefit of the citizens of the county and the citizens of one or more municipalities within the county;
(D) A capital outlay project or projects, to be owned or operated or both either by the county, one or more municipalities, or any combination thereof, with respect to which the county has, prior to the call of the election, entered into a contract or agreement, as authorized by Article IX, Section III of the Constitution, with one or more municipalities in the county, which municipality or municipalities contain more than one_half of the aggregate population of all municipalities within the county; and, for purposes of determining the population of a municipality under this subparagraph, only that portion of the population of each municipality which is within the county shall be included;
(E) A capital outlay project consisting of a cultural facility, a recreational facility, or a historic facility (or a facility for some combination of such purposes);
(F) A water capital outlay project, a sewer capital outlay project, a water and sewer capital outlay project, or a combination of such projects, to be owned or operated or both by a county water and sewer district and one or more municipalities in the county, with respect to which the county has, prior to the call of the election, entered into a contract or agreement, as authorized by Article IX, Section III of the Constitution; and when the tax is imposed pursuant to this subparagraph the proceeds of the tax shall be allocated between the water and sewer district and the municipality or municipalities based upon the population of the municipality or municipalities, according to the United States decennial census of 1980 or any future such census, over the population of the county, according to the United States decennial census of 1980 or any future such census, with such allocation to be specified in the contract or agreement relating to the capital outlay facility or facilities;
(G) The retirement of previously incurred general obligation debt of the county, one or more municipalities, or any combination thereof other than general obligation debt incurred for road, street, or bridge purposes, if such previously incurred general obligation debt was incurred for a project or projects of a type for which new general obligation debt may be incurred under this article;
(H) A capital outlay project or projects of the county for the use of and benefit of the citizens of the entire county and consisting of public safety facilities, airport facilities, or related capital equipment used in the operation of public safety or airport facilities, or any combination of such purposes;
(I) A capital outlay project or projects, to be owned or operated or both, either by the county, one or more municipalities, or any combination thereof, consisting of capital equipment for use in voting in official elections or referendums with such county or municipality;
(J) A capital outlay project or projects of the county for the use and benefit of the citizens of the entire county and consisting of any transportation facility designed for the transportation of people or goods, including but not limited to railroads, port and harbor facilities, mass transportation facilities, or any combination thereof;
(K) A capital outlay project or projects for the use and benefit of the citizens of the entire county and consisting of a hospital or hospital facilities that are owned by a county or a hospital authority and operated by the county or hospital authority or by an organization which is tax exempt under Section 501(c)(3) of the Internal Revenue Code, which operates the hospital through a contract or lease with the county or hospital authority;
(L) The maintenance and repairs of a capital outlay project or projects which are funded solely from proceeds from the tax imposed under this article; provided, however, that the amount of proceeds used for such purpose shall not exceed 5 percent of the total proceeds which are collected under this article for a capital outlay project or projects and shall not be used for any other capital outlay projects or project; or
(2) The maximum period of time, to be stated in calendar years or calendar quarters and not to exceed five years;
(3) The maximum cost of the project or projects which will be funded from the proceeds of the tax, which maximum cost shall also be the maximum amount of net proceeds to be raised by the tax;
(4) If general obligation debt is to be issued in conjunction with the imposition of the tax, as authorized by this article in cases where the tax is imposed other than in whole for road, street, and bridge purposes, the principal amount of the debt to be issued, the purpose for which the debt is to be issued other than for road, street, and bridge purposes, the interest rate or rates or the maximum interest rate or rates which such debt is to bear, and the amount of principal to be paid in each year during the life of the debt; and
(5) If proceeds are to be expended for maintenance and repairs of any capital outlay project, a good faith estimate of the annual amount to be expended with respect to each such project.
(a.1) For purposes of subsection (a) of this Code section, a 'capital outlay project' means major, permanent, or long_lived improvements or betterments, such as land and structures, such as would be properly chargeable to a capital asset account and as distinguished from current expenditures and ordinary maintenance expenses. Such term shall include, but not be limited to, police cars, fire trucks, ambulances, garbage trucks, and other major equipment.
(b) Upon receipt of the resolution or ordinance, the election superintendent shall issue the call for an election for the purpose of submitting the question of the imposition of the tax to the voters of the county. The election superintendent shall issue the call and shall conduct the election on a date and in the manner authorized under Code Section 21_2_540. The election superintendent shall cause the date and purpose of the election to be published once a week for four weeks immediately preceding the date of the election in the official organ of the county. If general obligation debt is to be issued in conjunction with the imposition of the tax, the notice published by the election superintendent shall also include, in such form as may be specified by the county governing authority, the principal amount of the debt, the purpose for which the debt is to be issued, the rate or rates of interest or the maximum rate or rates of interest the debt will bear, and the amount of principal to be paid in each year during the life of the debt; and such publication of notice by the election superintendent shall take the place of the notice otherwise required by Code Section 36_80_11 or by subsection (b) of Code Section 36_82_1, which notice shall not be required.
(c) If the tax is to be imposed solely for road, street, and bridge purposes, the ballot shall have written or printed thereon the following:
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'( ) YES
( ) NO |
Shall a special 1 percent sales and use tax be imposed for
road, street, and bridge purposes in ____________ County for a period of time
not to exceed ______________ and for the raising of not more than
$____________?'
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(d)(1) If the tax is to be imposed solely for purposes
other than for road, street, and bridge purposes and if no debt is to be issued,
the ballot shall have written or printed thereon the following:
|
'( ) YES
( ) NO
|
Shall a special 1 percent sales and use tax be imposed in
___________ County for a period of time not to exceed _____________ and for the
raising of not more than $_______ for the purpose of
____________?'
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(2) If debt is to be issued, the ballot shall also have
written or printed thereon, following the language specified by paragraph (1) of
this subsection, the following:
'If imposition of the tax is approved by the voters, such vote shall also constitute approval of the issuance of general obligation debt of ___________ County in the principal amount of $___________ for the above purpose.'
(3) If the tax is to be imposed in part for road, street, and bridge purposes and in part for other purposes, the ballot shall have written or printed thereon the following:
'If imposition of the tax is approved by the voters, such vote shall also constitute approval of the issuance of general obligation debt of ___________ County in the principal amount of $___________ for the above purpose.'
(3) If the tax is to be imposed in part for road, street, and bridge purposes and in part for other purposes, the ballot shall have written or printed thereon the following:
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'( ) YES
( ) NO |
Shall a special 1 percent sales and use tax be imposed in
___________ County for a period of time not to exceed _________ and for the
raising of not more than $_________ for the purpose of ____________ and for
road, street, and bridge purposes for a period of time not to exceed
_______________ and for the raising of not more than
$_________?'
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(4) If debt is to be issued for purposes other than road,
street, and bridge purposes, the ballot shall also have written or printed
thereon, following the language specified by paragraph (3) of this subsection,
the following:
'If imposition of the tax is approved by the voters, such vote shall also constitute approval of the issuance of general obligation debt of __________ County in the principal amount of $__________ for the above purpose other than road, street, and bridge purposes.'
(5) If the tax is to be imposed in part for maintenance and repairs of any capital outlay project, the ballot shall have written or printed thereon, following the language specified by paragraph (4) of this subsection, the following:
'If imposition of the tax is approved by the voters, such vote shall also constitute approval of the annual expenditure of approximately $________for maintenance and repairs of ____________.'
(e) All persons desiring to vote in favor of imposing the tax shall vote 'Yes' and all persons opposed to levying the tax shall vote 'No.' If more than one_half of the votes cast are in favor of imposing the tax then the tax shall be imposed as provided in this article; otherwise the tax shall not be imposed and the question of imposing the tax shall not again be submitted to the voters of the county until after 12 months immediately following the month in which the election was held; provided, however, that if an election date authorized under Code Section 21_2_540 occurs during the twelfth month immediately following the month in which such election was held, the question of imposing the tax may be submitted to the voters of the county on such date. The election superintendent shall hold and conduct the election under the same rules and regulations as govern special elections. The superintendent shall canvass the returns, declare the result of the election, and certify the result to the Secretary of State and to the commissioner. The expense of the election shall be paid from county funds.
(f)(1) If the proposal includes the authority to issue general obligation debt and if more than one_half of the votes cast are in favor of the proposal, then the authority to issue such debt in accordance with Article IX, Section V, Paragraph I of the Constitution is given to the proper officers of the county; otherwise such debt shall not be issued. If the authority to issue such debt is so approved by the voters, then such debt may be issued without further approval by the voters.
(2) If the issuance of general obligation debt is included and approved as provided in this Code section, then the governing authority of the county may incur such debt either through the issuance and validation of general obligation bonds or through the execution of a promissory note or notes or other instrument or instruments. If such debt is incurred through the issuance of general obligation bonds, such bonds and their issuance and validation shall be subject to Articles 1 and 2 of Chapter 82 of Title 36 except as specifically provided otherwise in this article. If such debt is incurred through the execution of a promissory note or notes or other instrument or instruments, no validation proceedings shall be necessary and such debt shall be subject to Code Sections 36_80_10 through 36_80_14 except as specifically provided otherwise in this article. In either event, such general obligation debt shall be payable first from the separate account in which are placed the proceeds received by the county from the tax authorized by this article. Such general obligation debt shall, however, constitute a pledge of the full faith, credit, and taxing power of the county; and any liability on such debt which is not satisfied from the proceeds of the tax authorized by this article shall be satisfied from the general funds of the county. In no event shall any proceeds of a tax which is imposed pursuant to this article in whole or in part for road, street, or bridge purposes be used for payment of general obligation debt with respect to such road, street, and bridge purposes."
'If imposition of the tax is approved by the voters, such vote shall also constitute approval of the issuance of general obligation debt of __________ County in the principal amount of $__________ for the above purpose other than road, street, and bridge purposes.'
(5) If the tax is to be imposed in part for maintenance and repairs of any capital outlay project, the ballot shall have written or printed thereon, following the language specified by paragraph (4) of this subsection, the following:
'If imposition of the tax is approved by the voters, such vote shall also constitute approval of the annual expenditure of approximately $________for maintenance and repairs of ____________.'
(e) All persons desiring to vote in favor of imposing the tax shall vote 'Yes' and all persons opposed to levying the tax shall vote 'No.' If more than one_half of the votes cast are in favor of imposing the tax then the tax shall be imposed as provided in this article; otherwise the tax shall not be imposed and the question of imposing the tax shall not again be submitted to the voters of the county until after 12 months immediately following the month in which the election was held; provided, however, that if an election date authorized under Code Section 21_2_540 occurs during the twelfth month immediately following the month in which such election was held, the question of imposing the tax may be submitted to the voters of the county on such date. The election superintendent shall hold and conduct the election under the same rules and regulations as govern special elections. The superintendent shall canvass the returns, declare the result of the election, and certify the result to the Secretary of State and to the commissioner. The expense of the election shall be paid from county funds.
(f)(1) If the proposal includes the authority to issue general obligation debt and if more than one_half of the votes cast are in favor of the proposal, then the authority to issue such debt in accordance with Article IX, Section V, Paragraph I of the Constitution is given to the proper officers of the county; otherwise such debt shall not be issued. If the authority to issue such debt is so approved by the voters, then such debt may be issued without further approval by the voters.
(2) If the issuance of general obligation debt is included and approved as provided in this Code section, then the governing authority of the county may incur such debt either through the issuance and validation of general obligation bonds or through the execution of a promissory note or notes or other instrument or instruments. If such debt is incurred through the issuance of general obligation bonds, such bonds and their issuance and validation shall be subject to Articles 1 and 2 of Chapter 82 of Title 36 except as specifically provided otherwise in this article. If such debt is incurred through the execution of a promissory note or notes or other instrument or instruments, no validation proceedings shall be necessary and such debt shall be subject to Code Sections 36_80_10 through 36_80_14 except as specifically provided otherwise in this article. In either event, such general obligation debt shall be payable first from the separate account in which are placed the proceeds received by the county from the tax authorized by this article. Such general obligation debt shall, however, constitute a pledge of the full faith, credit, and taxing power of the county; and any liability on such debt which is not satisfied from the proceeds of the tax authorized by this article shall be satisfied from the general funds of the county. In no event shall any proceeds of a tax which is imposed pursuant to this article in whole or in part for road, street, or bridge purposes be used for payment of general obligation debt with respect to such road, street, and bridge purposes."
SECTION 2.
This Act shall become effective upon its approval by the
Governor or upon its becoming law without such approval, and shall apply with
respect to taxes imposed or to be imposed under resolutions or ordinances
adopted on or after that date.
SECTION 3.
All laws and parts of laws in conflict with this Act are
repealed.