08 LC 14
9826
House
Bill 1276
By:
Representative Jerguson of the
22nd
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Article 2 of Chapter 8 of Title 48 of the Official Code of Georgia
Annotated, relating to joint county and municipal sales and use taxation, so as
to define qualified service districts; to authorize allocation of proceeds to
qualified service districts; to require a millage adjustment; to provide intent;
to provide an effective date; to repeal conflicting laws; and for other
purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Article
2 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating
to joint county and municipal sales and use taxation, is amended by enacting a
new Code section to read as follows:
"48-8-80.1.
As
used in this article, the term 'qualified service district' means a service
district created by the governing authority of a county pursuant to Article IX,
Section II, Paragraph VI of the Constitution of this state to pay, wholly or
partially, the cost of providing county government services therein and to
construct and maintain facilities therefor. The term is applicable only to
service districts where the county services to be provided in the qualified
district are not generally provided countywide within the special district
created pursuant to Code Section 48-8-81."
SECTION
2.
Said
article is further amended by revising Code Section 48-8-91, relating to
conditions precedent to imposing the joint sales and use tax, millage rate
adjustments, formulas, information required on tax bills, and other matters, by
adding a new subsection (c) to read as follows:
"(c)(1)
Notwithstanding the provisions of subsection (a) of this Code section, where a
county has created a qualified service district as defined in Code Section
48-8-80.1, the governing authority of the county may, in its discretion,
allocate proceeds of the tax distributed to the county in accordance with the
distribution certificate required by subsection (b) of Code Section 48-8-89 to
assist such county in funding all or any portion of the services provided by or
through the county to residents or properties located within a qualified service
district. Where proceeds of the tax are allocated to a qualified service
district, the county shall annually reduce the millage rate for ad valorem
taxation of tangible property within such qualified service district in the same
manner described in subsection (a) of this Code section.
(2)
A county governing authority that allocates a portion of the proceeds
distributed to the county to a qualified service district may not allocate an
amount that is in excess of the ad valorem tax levied for the provision of
services to residents or properties located in the qualified service
district.
(3)
The intent of this subsection is to recognize that county governing authorities
provide certain county services on a county-wide basis to all residents and
properties within the geographical boundary of the county corresponding with and
conterminous with the geographical boundary of the special district and to
recognize that certain county governing authorities, in addition to providing
such countywide services, provide county services that are established to serve
residents and properties within a service district in a manner similar to the
manner in which municipalities provide services not otherwise provided by the
county to residents or properties within the boundaries of the municipality. The
further intent of this subsection is to allow a county governing authority to
allocate its proceeds from the joint sales and use tax authorized by this
article in a manner in which the governing authority determines to be fair and
equitable to residents and property owners of the county, including residents
and property owners within a qualified service district, based on the services
provided by the county governing authority."
SECTION
3.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
4.
All
laws and parts of laws in conflict with this Act are repealed