08 SR845/CSFA/2
Senate
Resolution 845
By:
Senators Mullis of the 53rd, Stoner of the 6th, Williams of the 19th, Reed of
the 35th, Wiles of the 37th and others
ADOPTED
SENATE
A
RESOLUTION
Proposing
an amendment to the Constitution so as to provide for a 1 percent local option
sales and use tax to fund transportation projects and mass transit networks; to
authorize such tax on a joint county and municipal basis or on a regional basis
including multiple counties and cities; to provide for procedures, conditions,
and limitations; to provide for other matters relative to the foregoing; to
provide for the submission of this amendment for ratification or rejection; and
for other purposes.
BE
IT RESOLVED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
The
Constitution is amended by adding at the end of Article IX, Section IV thereof a
new Paragraph V to read as follows:
"Paragraph
V.
Transportation
Improvement Sales and Use Tax. (a) On or
after May 1, 2009, a 1 percent sales and use tax to be limited to a specified
period of time to fund transportation projects may be levied and collected as
provided in this Paragraph.
(b)
There are created within this state 159 special transportation districts. The
geographical boundary of each county shall correspond with and shall be
conterminous with the geographical boundary of one of the 159 special districts.
When the imposition of a joint county and municipal sales and use tax for
transportation is authorized according to the procedures of this Paragraph, the
county whose geographical boundary is conterminous with that of the special
district and each participating municipality located wholly or partially within
the special district shall levy a joint sales and use tax. A municipality shall
become a participating municipality upon the adoption by the governing authority
thereof of the joint resolution described in subparagraph (d) of this Paragraph.
The board of commissioners of the county located in the special district and the
governing authority of each participating municipality shall impose, levy, and
collect such tax only upon approval by a majority of the qualified voters
residing within the limits of the special district voting in a referendum
thereon. Except as otherwise provided in this Paragraph, the procedures for
conducting the special election on the question of imposing the tax and for
submitting the question again to the voters in the event the tax is not approved
shall correspond generally to the procedures provided for by 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, as now or hereafter amended.
Proceedings for the reimposition of such tax shall be in the same manner as
proceedings for the initial imposition of the tax, but the newly authorized tax
shall not be imposed until the expiration of the tax then in
effect.
(c)
The proceeds of the transportation improvement tax shall not be used to replace
existing general funds for transportation needs of the county and participating
municipalities in the special district, but shall be used as an additional
revenue source to increase funding for transportation projects. The percentage
of the general fund budget of the county and participating municipalities in the
special district expended for transportation purposes as of January 1, 2008,
shall be increased by the amount of the proceeds allotted to those entities from
the imposition of this tax. Nothing in this Paragraph shall prohibit a
governing authority from increasing the percentage of its general fund budget
expended for transportation projects by an amount exceeding the amount of
proceeds from the transportation improvement tax.
(d)
A joint resolution of the county and each participating municipality calling for
the imposition of the tax and the ballot submitting the question of the
imposition of the tax to the voters of the special district shall describe:
(1)
The specific transportation projects to be funded;
(2)
The maximum cost of such project or projects, which cost shall also be the
maximum amount of net proceeds to be raised by the tax; and
(3)
The maximum period of time, to be stated in calendar years or calendar quarters
for which the tax may be levied which period of time shall be determined by the
governing authority of the county located in the special district.
(e)
Nothing in this Paragraph shall prohibit a county and participating
municipalities located in the special district from imposing as additional taxes
local sales and use taxes authorized by general law.
(f)
The tax imposed pursuant to this Paragraph shall not be subject to and shall not
count with respect to any general law limitation regarding the maximum amount of
local sales and use taxes which may be levied in any jurisdiction in this state.
(g)
The tax imposed pursuant to this Paragraph shall not be subject to any sales and
use tax exemption with respect to the sale or use of food and beverages which is
imposed by law.
(h)
The sales and use tax imposed under this Paragraph shall not apply
to:
(1)
The sale or use of tangible personal property used in the production or
generation of energy; or
(2)
The sale or use of energy used in the manufacturing or processing of tangible
goods primarily for resale.
(i)
The tax authorized by this Paragraph may be imposed, levied, and collected as
provided in this Paragraph without further action by the General Assembly, but
the General Assembly shall be authorized by general law to further define and
implement its provisions. Not later than April 1, 2009, the General Assembly
shall provide by general law for the method of distribution of the proceeds, for
the expenditure of the proceeds raised through the provisions of this Paragraph,
and except as otherwise provided in subparagraphs (g) and (h) of this Paragraph,
for any other sales or uses to which the tax imposed under this Paragraph shall
not apply. An amount equal to not less than 80 percent of the total amount of
proceeds collected shall be expended within the special district on the specific
transportation projects. With respect to the remaining proceeds, an amount
equal to not less than 20 percent of the total amount of proceeds collected
shall be remitted to the Department of Transportation on a monthly basis. The
department shall expend an amount equal to not less than 10 percent of the total
amount of proceeds collected solely for the purpose of constructing, operating,
and maintaining multicounty or regional mass transit networks within the special
district and shall deposit an amount equal to not less than 10 percent of the
total amount of proceeds collected in the general fund of the state which
proceeds shall be available solely for general transportation purposes as
specified by general law.
(j)
Not later than April 1, 2009, the General Assembly shall provide by general law
for a multicounty or regional transportation sales and use tax alternative to
focus on projects of regional significance. The board of commissioners of each
county and the governing authority of each municipality located therein which
desire to participate in a regional transportation sales and use tax shall adopt
a resolution by majority vote calling for such tax. The combined geographic
boundaries of those counties shall constitute the boundary of the single
regional transportation special district. The adoption of such resolution shall
be binding upon the county´s participation in the regional transportation
district referendum and tax in the regional special district if the referendum
is approved in a regional vote. The tax shall be imposed, levied, and collected
throughout the entire regional special district upon approval by a majority vote
of the qualified voters residing in the limits of the regional special district
voting in a referendum thereon. Except as otherwise provided in this
subparagraph, a regional special district tax shall correspond to the special
district tax provided for under subparagraphs (a) through (h) of this Paragraph.
Such general law shall provide for the method of distribution of the proceeds
and for the expenditure of the proceeds raised in each regional special district
in which such tax is imposed as provided in this subparagraph. An amount equal
to not less than 80 percent of the total amount of proceeds collected shall be
expended within that regional special district on the specific transportation
projects. With respect to the remaining proceeds, an amount equal to not less
than 20 percent of the total amount of proceeds collected shall be remitted to
the Department of Transportation on a monthly basis. The department shall
expend an amount equal to not less than 10 percent of the total amount of
proceeds collected solely for the purpose of constructing, operating, and
maintaining multicounty or regional mass transit networks within the regional
special district and shall deposit an amount equal to not less than 10 percent
of the total amount of proceeds collected in the general fund of the state which
proceeds shall be available solely for general transportation purposes as
specified by general law."
SECTION
2.
The
above proposed amendment to the Constitution shall be published and submitted as
provided in Article X, Section I, Paragraph II of the Constitution. The ballot
submitting the above proposed amendment shall have written or printed thereon
the following:
|
"( ) YES
( ) NO
|
Shall
the Constitution of Georgia be amended so as to provide for a 1 percent local
option sales and use tax to fund transportation projects and mass transit
networks on a joint county and municipal basis or a regional basis including
multiple counties and municipalities if approved in a referendum?"
|
All
persons desiring to vote in favor of ratifying the proposed amendment shall vote
"Yes." All persons desiring to vote against ratifying the proposed amendment
shall vote "No." If such amendment shall be ratified as provided in said
Paragraph of the Constitution, it shall become a part of the Constitution of
this state.