09 LC 37
0864
House
Bill 469
By:
Representative Martin of the
47th
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 the joint county and municipal sales and use tax, so as
to change certain provisions regarding procedures for certifying additional
qualified municipalities; 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 the joint county and municipal sales and use tax, is amended by revising Code
Section 48-8-89.1, relating to procedures for certifying additional qualified
municipalities, as follows:
"48-8-89.1.
(a)
If there exists within any special district in which the tax authorized by this
article is imposed a qualified municipality which was not a qualified
municipality on the date of filing with the commissioner of the most recently
filed certificate under Code Section 48-8-89, such qualified municipality may
request the commissioner to give notice of the qualified municipality's
existence as provided in this subsection. Upon receipt of such a request, the
commissioner shall, unless he determines that the requesting entity is not a
qualified municipality, within 30 days give written notice of the qualified
municipality's existence to the county which is conterminous with the special
district in which the qualified municipality is located and to each other
qualified municipality within the special district. Such written notice shall
include the name of the new qualified municipality, the effective date of the
notice, and a statement of the provisions of this Code section.
(b)
Within 60 days after the effective date of the notice referred to in subsection
(a) of this Code section, a new distribution certificate shall be filed with the
commissioner for the special district. This distribution certificate shall
specify by percentage what portion of the proceeds of the tax available for
distribution within the special district shall be received by the county in
which the special district is located and by each qualified municipality located
wholly or partially within the special district, including the new qualified
municipality. No distribution certificate may contain a total of specified
percentages in excess of 100 percent.
(c)
Except as otherwise provided in this subsection, a distribution certificate
required by this Code section must be executed by the governing authorities of
the county within which the special district is located and each qualified
municipality located wholly or partially within the special district, including
the new qualified municipality. Notwithstanding the fact that a certificate
shall not contain an execution in behalf of one or more qualified municipalities
within the special district, if the combined total of the populations of all
such absent municipalities is less than one-half of the aggregate population of
all qualified municipalities located within the special district, the submitting
political subdivisions shall, in behalf of the absent municipalities, specify a
percentage of that portion of the remaining proceeds which each such
municipality shall receive, which percentage shall not be less than that
proportion which each absent municipality's population bears to the total
population of all qualified municipalities within the special district
multiplied by that portion of the remaining proceeds which are received by all
qualified municipalities within the special district. For the purpose of
determining the population of the absent municipalities, only that portion of
the population of each such municipality which is located within the special
district shall be computed.
(d)
If a new certificate is not filed for any special district as required by this
Code section, the authority to impose the tax authorized by Code Section 48-8-82
within that special district shall cease on the first day of January of the year
following the year in which the required distribution certificate could last
have been timely filed. In any special district in which the authority to
impose the tax is terminated pursuant to this subsection, the tax may thereafter
be reimposed only pursuant to the procedures specified in Code Sections 48-8-84
through 48-8-86.
(e)
If a new certificate is filed as required by this Code section, the commissioner
shall begin to distribute the proceeds as specified in the new certificate on
the first day of January of the first calendar year which begins more than 60
days after the effective date of the notice referred to in subsection (b) of
this Code section. The commissioner shall continue to distribute the proceeds
of the tax according to the new certificate until a subsequent certificate is
filed and becomes effective as provided in Code Section 48-8-89.
(f)(1)
As used in this subsection, the term:
(A)
'New qualified municipality' means a municipal corporation which has been
chartered by local Act since the date of filing with the commissioner of the
most recently filed certificate under Code Section 48-8-89 within a county which
has a special district for the provision of local government services consisting
of the unincorporated area of the county where the population of the
unincorporated area of the county, after removal of the population of the new
municipality from the unincorporated area, constitutes less than 20 percent of
the population of the county according to the most recent decennial
census.
(B)
'Newly expanded qualified municipality' means a municipal corporation which
since the date of filing with the commissioner of the most recently filed
certificate under Code Section 48-8-89 has increased its population by more than
15 percent through one or more annexations and is located in the same county as
a new qualified municipality.
(2)
Notwithstanding any other provision of this Code section, if there exists within
any special district in which the tax authorized by this article is imposed a
new qualified municipality or a newly expanded qualified municipality or both,
such qualified municipality or municipalities may request the commissioner to
give notice of the qualified municipality's or municipalities' existence and
status as a new qualified municipality or newly expanded qualified municipality
as provided in this subsection. Upon receipt of such a request, the
commissioner shall, unless he or she determines that the requesting entity is
not a new qualified municipality or newly expanded qualified municipality,
within 30 days give written notice of the qualified municipality's existence and
status to the county which is conterminous with the special district in which
the qualified municipality is located and to each other qualified municipality
within the special district. Such written notice shall include the name of the
new qualified municipality or newly expanded qualified municipality, the
effective date of the notice, and a statement of the provisions of this
subsection.
(3)
Within 60 days after the effective date of the notice referred to in paragraph
(2) of this subsection, a new distribution certificate shall be filed with the
commissioner for the special district. This distribution certificate shall
address only the proceeds of the tax available for distribution from the
percentage allocated to the county in the current distribution certificate and
shall specify as a percentage of the total proceeds of the tax what portion of
the proceeds shall be received by the county in which the special district is
located and by the new qualified municipality and newly expanded qualified
municipality, if any.
(4)
Except as otherwise provided in this paragraph, a distribution certificate
required by this subsection must be executed by the governing authorities of the
county within which the special district is located each new qualified
municipality located wholly or partially within the special district, and each
newly expanded qualified municipality, if any. If a new certificate is not
filed within 60 days as required by paragraph (3) of this subsection, the
commissioner shall distribute the proceeds of the tax available for distribution
from the percentage allocated to the county in the current distribution
certificate such that:
(A)
The new qualified municipality receives an allocation equal on a per capita
basis to the average per capita allocation to the other qualified municipalities
in the county (according to population), to be expended as provided in paragraph
(2) of subsection (a) of Code Section 48-8-89; and
(B)
Any newly expanded qualified municipality receives a total allocation of tax
proceeds (including any amount previously allocated) equal on a per capita basis
to the average per capita allocation to the other qualified municipalities in
the county (according to population), to be expended as provided in paragraph
(2) of subsection (a) of Code Section 48-8-89.
Every
other qualified municipality shall continue to receive the share provided by the
existing distribution certificate or otherwise provided by law. The county
shall receive the remaining proceeds of the tax, to be expended as provided in
paragraph (2) of subsection (a) of Code Section 48-8-89. For the purpose of
determining the population of qualified municipalities, only that portion of the
population of each such municipality which is located within the special
district shall be computed. For the purpose of determining population under
this Code section, all calculations of population shall be according to the most
recent decennial census, including the census data from such census applicable
to any annexed territory.
(5)
The commissioner shall begin to distribute the proceeds as specified in the
newly filed certificate or, if such a certificate is not filed, as specified in
paragraph (4) of this subsection on the first day of the first month which
begins more than 60 days after the effective date of the notice referred to in
paragraph (2) of this subsection. The commissioner shall continue to distribute
the proceeds of the tax according to the existing certificate and the
certificate applicable to the county and the new qualified municipality or, if
such a certificate is not filed, as specified in paragraph (4) of this
subsection until a subsequent certificate is filed and becomes effective as
provided in Code Section 48-8-89."
SECTION
2.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.