hb1218_LC_34_2523ER_EC_a_2.html
10 LC 34 2523ER-EC
House Bill 1218
By: Representatives Cole of the 125th, Ralston of the 7th, Keen of the 179th, and Roberts of the 154th

A BILL TO BE ENTITLED
AN ACT


To enact the "Transportation Investment Act of 2010"; to provide for a short title; to amend Title 32 of the Official Code of Georgia Annotated, relating to highways, bridges, and ferries, so as to provide for certain powers and duties of the Department of Transportation; to provide for certain responsibilities of the director of planning; to provide for allocation formula development and implementation of the State Public Transportation Fund; to change certain provisions regarding the balancing and allocation of state and federal funds; to suspend restrictions on the use by public transit authorities of local sales and use tax proceeds; to amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to provide for legislative findings and intent; to provide for the creation of special districts; to provide for a regional transportation sales and use tax in such special districts; to provide for definitions; to provide for certain powers of the State Road and Tollway Authority; to provide for an exemption from the cap on the imposition of local sales and use taxes; to provide for the development of an investment list of projects; to provide for a referendum; to provide for the rate and manner of imposition of such tax; to provide for collection and administration of such tax; to provide for use of the proceeds of such tax; to provide for returns; to provide for distribution and expenditure of proceeds; to provide for annual reporting; to provide for Citizens Review Panels; to provide for tax credits; to provide for certain exemptions; to provide for the effect on any local sales and use taxes; to provide for judicial actions; to amend Title 50 of the Official Code of Georgia Annotated, relating to state government, so as to revise certain provisions relative to the Department of Transportation's allocation of funds; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

SECTION 1.
This Act shall be known and may be cited as the "Transportation Investment Act of 2010."

SECTION 2.
Title 32 of the Official Code of Georgia Annotated, relating to highways, bridges, and ferries, is amended by revising subsection (b) of Code Section 32-2-43, relating to the responsibilities of the director of planning, as follows:
"(b) The director of planning's principal responsibility shall be the development of transportation plans, including the development of the state-wide strategic transportation plan and state-wide transportation improvement program and other comprehensive plans pursuant to the provisions of Code Section 32-2-3 and Code Section 32-2-22, strategic transportation plans pursuant to the provisions of Code Section 32-2-41.1, and benchmarks and value engineering studies pursuant to the provisions of Code Section 32-2-41.2, in consultation with the board, the Governor, and the commissioner. The director shall also be responsible for the duties and activities assigned to the director in Article 5 of Chapter 8 of Title 48. The director shall be the director of the Planning Division of the department and shall possess, exercise, and perform all the duties, powers, and authority which may be vested in such division by law and are necessary or appropriate for such purpose, except those duties, powers, and authority which are expressly reserved by law to the board or the commissioner."

SECTION 3.
Said title is further amended in Code Section 32-5-27, relating to allocation formula development and implementation, by revising subsection (f) as follows:
"(f) Information pertaining to all funds received and expended by, through, or from the department, including but not limited to project numbers, let dates, estimated costs, actual costs, estimated completion date, status, priority ranking, congressional, House, and Senate districts, regions pursuant to Code Section 32-5-30, vendor names, contract amounts, and other pertinent contract information, shall be published on the website of the department as data in structured format. As used in this subsection, 'structured format' means data that is presented in machine readable format."

SECTION 4.
Said title is further amended by revising Code Section 32-5-30, relating to allocation of state and federal funds, as follows:
"32-5-30.
(a)(1) The total of expenditures from the State Public Transportation Fund under paragraphs (4), (5), and (6) of Code Section 32-5-21 plus budgeted expenditures of federal funds appropriated to the department less budgeted expenditures of proceeds from the sale of general obligation bonds authorized by the General Assembly and approved by the Governor, not including any federal funds specifically designated for projects that have been earmarked by a member of Congress in excess of appropriated funds, shall be budgeted by the department over two successive budgeting periods every decade.
(2) The first Such budgeting period shall commence immediately following redistricting of congressional districts July 1, 2011, and shall be for a duration of five ten years. The second budgeting period shall continue until the beginning of the budgeting period following the next redistricting of congressional districts after each decennial census; provided, however, if the congressional districts have been redrawn prior to a new decennial census, but after the approval of an existing map based on the last decennial census, the budgeting period shall include two successive budgeting periods. The first budgeting period shall end upon approval of the new redistricting and the second budgeting period shall commence from the date such redrawn congressional districts have been approved and shall continue until the next budgeting period following the next redistricting of congressional districts. Thereafter all budgeting periods shall be for ten years.
(2) The department shall budget such expenditures for the state-wide asset improvement program using the allocation formula provided in Code Section 32-5-27 such that at the end of such budgeting period funding obligations equivalent to at least 80 percent of such total program for such budgeting period shall have been divided equally among the congressional districts regions in this state as defined in subsection (f) of Code Section 50-8-4, as those districts regions existed at the commencement of such budgeting period, for public road and other public transportation purposes in such districts regions. The expenditures budgeted to each region shall be equivalent to the percentage of the region's total population compared to the population of the state as a whole. Population shall be determined using the most recently completed United States decennial census. If the results from the most recently completed United States decennial census are not final upon commencement of the budgeting period, budgeting shall be based upon the most recent year of official population estimates from the United States Bureau of the Census. Upon finalization of the United States decennial census results, the department shall revise expenditures budgeted to each region if necessary to comply with this paragraph.
(3) The department shall budget such expenditures for the state-wide transportation asset management program using the allocation formula provided in Code Section 32-5-27 such that at the end of such budgeting period funding obligations equivalent to at least 80 percent of such program for such budgeting period shall have been divided among such regions in the state as defined in subsection (f) of Code Section 50-8-4, as those regions existed at the commencement of such budgeting period, for public road and other public transportation purposes in such districts. The expenditures budgeted to each region shall be equivalent to the percentage of the total lane miles of state routes that is contained within such region per the most recent annual count by the department as submitted to the Federal Highway Administration compared to the total lane miles in the state as a whole.
(b)(1) The board may upon approval by two-thirds of its membership authorize a reduction in the share of funds allocated pursuant to this Code section to any such congressional district region if such supermajority of the board determines that such district region does not have sufficient projects available for expenditure of funds within that district region to avoid lapsing of appropriated funds.
(2) In the event that funding becomes available to the department which could not otherwise be allocated among congressional districts regions due to the allocation requirements of this Code section, the board may upon approval by a majority of its membership authorize a waiver of such allocation requirements to the extent necessary to allow the expenditure of such funding, and any project, projects, or portion thereof undertaken with such additional funding shall be in addition to those projects funded in accordance with the allocation requirements of this Code section in the fiscal year in which the additional funds became available or any subsequent year; provided, however, that any such waiver shall be valid only for the fiscal year in which it is granted, and any funds budgeted pursuant to a waiver granted by this paragraph which were not obligated by the end of such fiscal year shall not be obligated in violation of the allocation requirements of this Code section in a subsequent fiscal year unless a majority of the board again authorizes a waiver of the allocation requirements in such subsequent fiscal year.
(c) Provisions of this Code section may be waived pursuant to subsection (b) of Code Section 32-5-1 only upon approval by two-thirds of the membership of the board."

SECTION 5.
Said title is further amended by revising Code Section 32-5-31, relating to submission of yearly reports, as follows:
"32-5-31.
In each calendar year, the board shall provide to the Governor, Lieutenant Governor, and Speaker of the House of Representatives a written report detailing the allocation of funding obligations among congressional districts regions pursuant to Code Section 32-5-30 for the fiscal year ending June 30 of that same calendar year. Such report shall include without limitation the annual funding obligations and the projected expenditures of funds for the five-year ten-year period and any and all documents or information indicating how the department intends to allocate the applicable state and federal funds among congressional districts regions as required by Code Section 32-5-30 or a detailed explanation of why the department is unable to allocate such funds as required."

SECTION 6.
Said title is further amended by adding a new Code section immediately following Code Section 32-9-12, to be designated Code Section 32-9-13, to read as follows:
"32-9-13.
Provisions in all laws, whether general or local, including but not limited to the Metropolitan Atlanta Rapid Transit Authority Act of 1965 approved March 10, 1965 (Ga. L. 1965, p. 2243), as amended, that set forth restrictions on the use by public transit authorities of annual proceeds from local sales and use taxes shall be suspended for the period beginning January 1, 2010, and ending December 31, 2012, and there shall be no restriction on the use of the proceeds of such taxes during this period."

SECTION 7.
Said title is further amended in Code Section 32-10-63, relating to the powers and duties of the State Road and Tollway Authority, by striking "and" at the end of paragraph (14), by revising paragraph (15), and by adding a new paragraph to read as follows:
"(15) To exercise the duties and activities assigned to the authority in Article 5 of Chapter 8 of Title 48; and
(16) To do all things necessary or convenient to carry out the powers expressly given in this article."

SECTION 8.
Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is amended by revising subsection (b) of Code Section 48-8-6, relating to limitations on local imposition of certain taxes, as follows:
"(b) There shall not be imposed in any jurisdiction in this state or on any transaction in this state local sales taxes, local use taxes, or local sales and use taxes in excess of 2 percent. For purposes of this prohibition, the taxes affected are any sales tax, use tax, or sales and use tax which is levied in an area consisting of less than the entire state, however authorized, including such taxes authorized by or pursuant to constitutional amendment, except that the following taxes shall not count toward or be subject to such 2 percent limitation:
(1) A sales and use tax for educational purposes exempted from such limitation under Article VIII, Section VI, Paragraph IV of the Constitution;
(2) Any tax levied for purposes of a metropolitan area system of public transportation, as authorized by the amendment to the Constitution set out at Georgia Laws, 1964, page 1008; the continuation of such amendment under Article XI, Section I, Paragraph IV(d) of the Constitution; and the laws enacted pursuant to such constitutional amendment; provided, however, that the exception provided for under this paragraph shall only apply in a county in which a tax is being imposed under subparagraph (a)(1)(D) of Code Section 48-8-111 in whole or in part for the purpose or purposes of a water capital outlay project or projects, a sewer capital outlay project or projects, a water and sewer capital outlay project or projects, water and sewer projects and costs as defined under paragraph (3)(4) of Code Section 48-8-200, or any combination thereof and with respect to which the county has entered into an intergovernmental contract with a municipality, in which the average waste-water system flow of such municipality is not less than 85 million gallons per day, allocating proceeds to such municipality to be used solely for water and sewer projects and costs as defined under paragraph (3)(4) of Code Section 48-8-200. The exception provided for under this paragraph shall apply only during the period the tax under said subparagraph (a)(1)(D) is in effect. The exception provided for under this paragraph shall not apply in any county in which a tax is being imposed under Article 2A of this chapter;
(3) In the event of a rate increase imposed pursuant to Code Section 48-8-96, only the amount in excess of the initial 1 percent sales and use tax and in the event of a newly imposed tax pursuant to Code Section 48-8-96, only the amount in excess of a 1 percent sales and use tax; and
(4) A sales and use tax levied under Article 4 of this chapter; and
(5) A sales and use tax levied under Article 5 of this chapter.
If the imposition of any otherwise authorized local sales tax, local use tax, or local sales and use tax would result in a tax rate in excess of that authorized by this subsection, then such otherwise authorized tax may not be imposed."

SECTION 9.
Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is amended by adding a new article in Chapter 8 to read as follows:

"ARTICLE 5

48-8-240.
The local governments of the State of Georgia are of vital importance to the state and its citizens. The state has an essential public interest in promoting, developing, sustaining, and assisting local governments. The General Assembly finds that the design and construction of transportation projects is a critical local government service for which adequate funding is not presently available. Many transportation projects cross multiple jurisdictional boundaries and must be coordinated in their design and construction. The General Assembly finds that the most efficient means to coordinate and fund such projects is through the creation of special districts that correspond with the boundaries of existing regional commissions. The purpose of this article is to provide for special districts that will enable the coordinated design and construction of transportation projects that will develop and promote the essential public interests of the state and its citizens at the state, regional, and local levels. The General Assembly intends through the creation of such special districts to enable the citizens within each district to decide in a referendum whether to authorize the imposition of a regional transportation sales and use tax to fund the projects on an investment list collaboratively developed by the affected local governments and the state. This article shall be construed liberally to achieve its purpose. This article is enacted pursuant to the authority granted the General Assembly in the Constitution of the State of Georgia, including, but not limited to, the authority provided in Article IX, Section II, Paragraph VI.

48-8-241.
(a) Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution, there are created within this state 12 special districts. The geographical boundary of each special district shall correspond with and shall be coterminous with the geographical boundary of the applicable region of the 12 regional commissions provided for in subsection (f) of Code Section 50-8-4.
(b) When the imposition of a special district sales and use tax is authorized according to the procedures provided in this article within a special district, subject to the requirement of referendum approval and the other requirements of this article, a special district sales and use tax shall be imposed within the special district for a period of eight years which tax shall be known as the regional transportation sales and use tax.
(c) Any tax imposed under this article shall be at the rate of 1 percent. Except as to rate, a tax imposed under this article shall correspond to the tax imposed by Article 1 of this chapter. No item or transaction which is not subject to taxation under Article 1 of this chapter shall be subject to a tax imposed under this article, except that a tax imposed under this article shall apply to sales of motor fuels as that term is defined by paragraph (9) of Code Section 48-9-2 and shall be applicable to the sale of food and beverages as provided for in division (57)(D)(i) of Code Section 48-8-3.

48-8-242.
As used in this article, the term:
(1) 'Authority' means the State Road and Tollway Authority provided for in Chapter 32 of Title 50.
(2) 'Cost of project' means:
(A) All costs of acquisition, by purchase or otherwise, construction, assembly, installation, modification, renovation, extension, rehabilitation, operation, or maintenance incurred in connection with any project of the special district or any part thereof;
(B) All costs of real property or rights in property, fixtures, or personal property used in or in connection with or necessary for any project of the special district or for any facilities related thereto, including but not limited to the cost of all land, interests in land, estates for years, easements, rights, improvements, water rights, and connections for utility services; the cost of fees, franchises, permits, approvals, licenses, and certificates; the cost of securing any such franchises, permits, approvals, licenses, or certificates; the cost of preparation of any application therefor; and the cost of all fixtures, machinery, equipment, furniture, and other property used in or in connection with or necessary for any project of the special district;
(C) All costs of engineering, surveying, planning, environmental assessments, financial analyses, and architectural, legal, and accounting services and all expenses incurred by engineers, surveyors, planners, environmental scientists, fiscal analysts, architects, attorneys, accountants, and any other necessary technical personnel in connection with any project of the special district;
(D) All expenses for inspection of any project of the special district;
(E) All fees of any type charged to the special district in connection with any project of the special district;
(F) All expenses of or incidental to determining the feasibility or practicability of any project of the special district;
(G) All costs of plans and specifications for any project of the special district;
(H) All costs of title insurance and examinations of title with respect to any project of the special district;
(I) Repayment of any loans for the advance payment of any part of any of the foregoing costs, including interest thereon and any other expenses of such loans;
(J) Administrative expenses of the special district and such other expenses as may be necessary or incidental to any project of the special district or the financing thereof or the placing of any project of the special district in operation; and
(K) The establishment of a fund or funds or such other reserves as the authority may approve with respect to the financing and operation of any project of the special district.
Any cost, obligation, or expense incurred for any of the purposes specified in this paragraph shall be a part of the cost of the project of the special district and may be paid or reimbursed as otherwise authorized by this article.
(3) 'County' means any county created under the Constitution or laws of this state.
(4) 'Dealer' means a dealer as defined in paragraph (3) of Code Section 48-8-2.
(5) 'Director' means the director of planning provided for in Code Section 32-2-43.
(6) 'LARP factor' means the sum of one-fifth of the ratio between the population of a local government and the total population of the special district in which such local government is located plus four-fifths of the ratio between the paved centerline road miles in the local government and the total paved centerline road miles in the special district in which such local government is located.
(7) 'Local government' means any municipal corporation, county, or consolidated government created by the General Assembly or pursuant to the Constitution and laws of this state.
(8) 'Metropolitan planning organization' or 'MPO' means the policy board of an organization created and designated to carry out the metropolitan transportation planning process as defined in 23 C.F.R. Section 450.
(9) 'Municipal corporation' means any incorporated city or town in this state.
(10) 'Project' means, without limitation, any new or existing roads, bridges, bus and rail mass transit systems, freight and passenger rail, pedestrian facilities, bike lanes, airports, ports, and all activities and structures useful and incident to providing, operating, and maintaining the same.
(11) 'Regional transportation roundtable' means a conference of the local governments of a special district created pursuant to this article held at a centralized location within the district as chosen by the director for the purpose of approving the director's criteria and recommending the investment list for the special district. The regional transportation roundtable shall consist of two representatives from each county, including the chairperson of the county commission and one mayor selected by the mayors of the county. If a county has more than 50 percent of its population residing in municipal corporations, such county shall have an additional representative as selected by the mayors of the county. The regional transportation roundtable shall appoint five representatives from among its members to serve as an executive committee. The executive committee shall not have more than one member from the same county.
(12) 'State-wide strategic transportation plan' means the official state-wide transportation plan as defined in paragraph (6) of subsection (a) of Code Section 32-2-22.
(13) 'State-wide transportation improvement program' means a state-wide prioritized listing of transportation projects as defined in paragraph (7) of subsection (a) of Code Section 32-2-22.
(14) 'Transportation improvement program' means a prioritized listing of transportation projects as defined in paragraph (8) of subsection (a) of Code Section 32-2-22.

48-8-243.
(a) On or before August 15, 2010, the director shall contact the local governments and any MPO's within each special district across the state to provide criteria for the development of the investment list of projects. The establishment of such criteria shall comport with the investment policies provided in subsection (a) of Code Section 32-2-41.1 and the state-wide strategic transportation plan. The criteria shall include performance goals, allocation of investments in alignment with performance, and execution of projects. The state fiscal economist, in conjunction with the department, shall for each special district develop an estimate of the proceeds of the regional transportation sales and use tax, including a reasonable range of anticipated growth. The director shall include such estimates and ranges in the criteria for developing the investment list. Any local government or MPO desiring to submit comments on the draft criteria shall make such submission to the director no later than September 30, 2010. On or before November 10, 2010, the local governments for each special district shall select representatives for the district's regional transportation roundtable and shall provide the names of such representatives to the director. The director shall consult with any MPO for each special district in finalizing the district criteria in a written report on or before November 15, 2010. Such report shall also include notice of the date, time, and location of the first regional transportation roundtable for each special district for the purpose of approving the district criteria and appointing members of the executive committee for each special district. Such approval and appointments shall be enacted by a majority vote of the representatives present at the roundtable meeting. The director shall promptly deliver the report to the local governments and any MPO within each special district and to the members of the General Assembly.
(b) With regard to any area of a special district that is not part of an MPO, following receipt of the report provided for in subsection (a) of this Code section, and after receiving comments, if any, from members of the General Assembly whose districts lie wholly or partly within such area, the local governments in such area may submit projects that comport with the special district's investment criteria to the director to assemble a draft investment list for such special district. With regard to any area of a special district that is part of an MPO, following receipt of the report provided for in subsection (a) of this Code section, and after receiving comments, if any, from members of the General Assembly whose districts lie wholly or partly within such area and any local government located within such area, the MPO may submit projects that comport with the special district's investment criteria to the director to assemble a draft investment list for such special district. The draft investment list for each special district shall comport with the investment criteria as approved by such district. Following consultation with the executive committee for each regional transportation roundtable, the director shall deliver a draft of the investment list to such local governments, MPO's, and members of the General Assembly for each special district. The director shall include in such delivery notice of the date, time, and location of each district's final regional transportation roundtable. The local governments, MPO's, and members of the General Assembly may submit comments on the draft investment list to the director no later than two weeks prior to the date of the final regional transportation roundtable for such special district. At the final regional transportation roundtable, the draft investment list and any submitted comments shall be considered and the roundtable may negotiate amendments to the draft list prior to approval by majority vote of the representatives present at the roundtable. The approved investment list shall be provided to the director. On or before October 15, 2011, the director shall deliver such list to the local governments, MPO's, and members of the General Assembly for each special district. If a roundtable does not approve the original draft investment list or an amended draft investment list on or before October 15, 2011, the director shall deliver the original draft investment list to the local governments, MPO's, and members of the General Assembly for each special district. Such investment list shall include:
(1) The specific transportation projects to be funded;
(2) The anticipated schedule of such project;
(3) The approximate cost of such projects; and
(4) The estimated amount of net proceeds to be raised by the tax including the 10 percent of proceeds to be distributed to local governments pursuant to subsection (e) of Code Section 48-8-249.

48-8-244.
(a) Simultaneously with the director's delivery of the investment list in accordance with subsection (b) of Code Section 48-8-243, the director shall deliver a notice to the election superintendents of each county within the respective special districts. Upon receipt of the notice, the election superintendents shall issue the call for an election for the purpose of submitting the question of the imposition of the regional transportation tax to the voters within each special district. The election superintendents shall issue the call and shall conduct the election in the manner authorized under Code Section 21-2-540. The first election shall be held on the date of the first presidential preference primary following the effective date of this article. The election superintendents 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 organs of their respective counties.
(b) The ballot submitting the question of the imposition of the regional transportation tax authorized by this article to the voters within each special district shall have written or printed thereon the following:
'(  )  YES

(  )  NO
Shall a special 1 percent sales and use tax be imposed in the special district consisting of _____Counties for a period of eight years and for the raising of not more than an estimated amount of $_____ for the purpose of transportation?'
(c) 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 throughout the entire special district 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 special district until after 24 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 24 month period immediately following the month in which such election was held, the question of imposing the tax may be submitted to the voters of the special district on such date. The election superintendents shall hold and conduct the election under the same rules and regulations as govern special elections. The superintendents 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 in each county within each special district shall be paid from county funds of each county.

48-8-245.
(a) If the imposition of the regional transportation tax is approved at the special election, the tax shall be imposed on the first day of the next succeeding calendar quarter which begins more than 80 days after the date of the election at which the tax was approved by the voters. With respect to services which are regularly billed on a monthly basis, however, the tax shall become effective with respect to and the tax shall apply to services billed on or after the effective date specified in the previous sentence.
(b) The tax shall cease to be imposed on the earliest of the following dates:
(1) On the final day of the eight-year period of time specified for the imposition of the tax; or
(2) As of the end of the calendar quarter during which the commissioner determines that the tax will have raised revenues sufficient to provide to the special district net proceeds equal to or greater than the amount specified as the estimated amount of net proceeds to be raised by the regional transportation tax.
(c)(1) No more than a single 1 percent tax under this article may be imposed at any time within a special district.
(2) Upon the passage by the General Assembly of a local Act and the adoption of resolutions by the governing bodies of a majority of the counties within a special district in which a tax authorized by this article is in effect, a special election may be held for the reimposition of the tax while the tax is in effect. Proceedings for the development of an investment list and for the reimposition of a 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; provided, however, that in the event of emergency conditions under which a county within a special district is unable to conduct a referendum so as to continue the tax then in effect without interruption, the commissioner may, if feasible administratively, waive the limitations of subsection (a) of this Code section to the minimum extent necessary so as to permit the reimposition of a tax, if otherwise approved as required under this Code section, without interruption, upon the expiration of the tax then in effect.
(3) Following the expiration of a tax under this article, or following a special election in which voters in a special district voted against imposing the tax, upon the passage by the General Assembly of a local Act and the adoption of resolutions by the governing bodies of a majority of the counties within a special district, a special election may be held for the imposition of a tax under this article in the same manner as provided in this article for the initial imposition of such tax. In the event such subsequent election is to be held on the date of a presidential preference primary, the development of the investment list for such special district shall follow the dates established in Code Section 48-8-243 with the years adjusted appropriately, and such schedule shall be posted on the authority's website within 30 days of the later of the authority's receipt of notice from the county governing bodies or of the passage of the local Act by the General Assembly. In the event such subsequent election is not to be held on the date of a presidential preference primary, it shall be held on the date of a November election as defined in paragraph (15) of Code Section 21-2-2, and the authority shall adopt a schedule for the development of the investment list allowing time periods similar to those established in Code Section 48-8-243, and such schedule shall be posted on the authority's website as provided above.

48-8-246.
A tax levied pursuant to this article shall be exclusively administered and collected by the commissioner for the use and benefit of the special district imposing the tax. Such administration and collection shall be accomplished in the same manner and subject to the same applicable provisions, procedures, and penalties provided in Article 1 of this chapter; provided, however, that all moneys collected from each taxpayer by the commissioner shall be applied first to such taxpayer's liability for taxes owed the state; and provided, further, that the commissioner may rely upon a representation by or in behalf of the special district or the Secretary of State that such a tax has been validly imposed, and the commissioner and the commissioner's agents shall not be liable to any person for collecting any such tax which was not validly imposed. Dealers shall be allowed a percentage of the amount of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting, and paying the amount due if such amount is not delinquent at the time of payment. The deduction shall be at the rate and subject to the requirements specified under subsections (b) through (f) of Code Section 48-8-50.

48-8-247.
Each sales tax return remitting taxes collected under this article shall separately identify the location of each retail establishment at which any of the taxes remitted were collected and shall specify the amount of sales and the amount of taxes collected at each establishment for the period covered by the return in order to facilitate the determination by the commissioner that all taxes imposed by this article are collected and distributed according to situs of sale.

48-8-248.
The proceeds of the tax collected by the commissioner in each special district under this article shall be disbursed as soon as practicable after collection to the authority to be maintained in a trust fund and administered by the authority on behalf of the special district imposing the tax. Such proceeds for each special district shall be kept separate from other funds of the authority and shall not in any manner be commingled with other funds of the authority.

48-8-249.
(a) The proceeds received from the tax authorized by this article shall be used within the special district receiving proceeds of the tax exclusively for the projects on the final investment list for such district as provided in subsection (b) of Code Section 48-8-243. Authorized uses of tax proceeds in connection with such projects shall include the cost of project defined in subparagraph (2) of Code Section 48-8-242.
(b) The authority shall be responsible for managing the execution, schedule, and delivery of projects on the investment list for each special district. The authority may delegate such execution, schedule, and delivery of projects to a regional commission or MPO, but the authority shall maintain responsibility for same. The authority shall consult with the director on at least a quarterly basis regarding the progress and performance in the execution, schedule, and delivery of projects on the investment list.
(c) In managing the execution, schedule, and delivery of the projects on the investment list for a special district, the authority shall determine whether a project should be designed and constructed by the Department of Transportation, by a local government, or by another public entity. In making such determination the authority shall consider:
(1) Whether such project is on the state-wide transportation improvement program, the state-wide strategic transportation plan, or a transportation improvement program;
(2) The type and estimated cost of the project;
(3) The location of the project and whether it encompasses multiple jurisdictions;
(4) The experience and interest of a local government or public entity in designing and constructing such project as set forth in an application by such local government or public entity in a form to be provided by the authority; and
(5) The recommendation of the regional commission or MPO, if any, for such special district.
Following the authority's decision, the Department of Transportation, the Department of Community Affairs, the regional commission, the MPO, the local government or governments, or another public entity as determined under this subsection shall cooperate in implementing the projects in accordance with applicable state and federal requirements.
(d) The authority shall maintain a record of each and every project within a special district for which the proceeds of the tax are used. An annual audit shall be paid for by each special district and conducted by the Department of Audits and Accounts. Such audit shall include a schedule which shows for each such project the original estimated cost, the current estimated cost if it is not the original estimated cost, amounts expended in prior years, and amounts expended in the current year. Such audit shall verify and test expenditures sufficient to provide assurances that the schedule is fairly presented in relation to the financial statements. The audit report on the financial statements shall include an opinion, or disclaimer of opinion, as to whether the schedule is presented fairly in all material respects in relation to the financial statements taken as a whole.
(e) Ten percent of the proceeds received from the tax authorized by this article shall be distributed to the local governments within the special district in which the tax is imposed. Such 10 percent shall be allocated to each local government by multiplying the LARP factor of each local government by the total amount of funds to be distributed to all the local governments in the special district. Proceeds described in this subsection shall be distributed to the local governments on an ongoing basis as they are received by the authority. Such proceeds shall be used by the local governments only for transportation projects as defined in paragraph (10) of Code Section 48-4-242. If a special district receives from the tax net proceeds in excess of the investment list approved by the director for the imposition of the tax or in excess of the actual cost of the project or projects on such investment list, then such excess proceeds shall be distributed among the local governments within the special district in accordance with this subsection.

48-8-250.
Not later than December 15 of each year, the authority shall publish, on the authority's website, a simple, nontechnical report which shows for each project in the investment list approved by the director the original estimated cost, the current estimated cost if it is not the original estimated cost, amounts expended in prior years, and amounts expended in the current year with respect to each such project. The report shall also include a statement of what corrective action the authority intends to implement with respect to each project which is underfunded or behind schedule and a statement of any surplus funds which have not been expended for a project.

48-8-251.
(a) There is created in each special district a Citizens Review Panel, each of which shall consist of five members. The chairperson of each regional commission shall appoint five persons who are residents of the district to serve as members of the corresponding panel.
(b) Three members of the panel who are initially appointed under subsection (a) of this Code section shall serve for terms of office of four years. Two members of the panel who are initially appointed under subsection (a) of this Code section shall serve for terms of office of two years. Thereafter, all terms of office shall be for four years. Members of the panel shall serve for the terms of office specified in this subsection and until their respective successors are appointed and qualified. Members of the panel may be reappointed to the panel upon the expiration of their terms of office if they otherwise continue to meet the qualifications for such office. If a vacancy occurs in the membership of the panel, within 60 days a successor shall be appointed by the chairperson of the regional commission for the remainder of the unexpired term.
(c) It shall be the duty of the panel to review the progress and performance in the execution, schedule, and delivery of projects and to advise the director of the findings from such review, including any recommended course correction. It shall also be the duty of the panel to make a thorough and complete investigation of any complaint with respect to all actions regarding the expenditure of funds received from a tax under this article and compliance with state law and regulations. Complaints may be filed with the applicable regional commission by taxpayers, local governments, or private sector nonprofit organizations. The panel shall meet on a quarterly basis. The regional commission shall send a notice to all interested parties of the meeting place and time. The panel shall issue a written report of its findings which shall include such evaluations, judgments, and recommendations as it deems appropriate.
(d) The findings of the panel under subsection (c) of this Code section shall be transmitted to the authority and to the director within 60 calendar days of the panel meeting. The director shall have 30 calendar days to review the findings of the panel and to consult with the authority. If the director determines that remedial action is necessary, the subject of such remedial action shall be issued a notice by certified mail, return receipt requested, or statutory overnight delivery and shall be given a period of 90 calendar days to take the necessary remedial action with respect to such findings. In the event such remedial action does not occur within the specified period, the director shall be authorized to take appropriate action to enforce compliance.
(e) Panel members shall receive no compensation for their services but shall be reimbursed for actual expenses incurred in the performance of their duties. Each regional commission shall be responsible for the expenses of its corresponding panel.

48-8-252.
Where a regional transportation sales and use tax under this article has been paid with respect to tangible personal property by the purchaser either in another special district within the state or in a tax jurisdiction outside the state, the tax may be credited against the tax authorized to be imposed by this article upon the same property. If the amount of sales or use tax so paid is less than the amount of the use tax due under this article, the purchaser shall pay an amount equal to the difference between the amount paid in the other tax jurisdiction and the amount due under this article. The commissioner may require such proof of payment in another local tax jurisdiction as he or she deems necessary and proper. No credit shall be granted, however, against the tax imposed under this article for tax paid in another jurisdiction if the tax paid in such other jurisdiction is used to obtain a credit against any other sales and use tax levied in the special district.

48-8-253.
No tax provided for in this article shall be imposed upon the sale of tangible personal property which is ordered by and delivered to the purchaser at a point outside the geographical area of the special district in which the tax is imposed regardless of the point at which title passes, if the delivery is made by the seller's vehicle, United States mail, or common carrier or by private or contract carrier licensed by the Surface Transportation Board or the Georgia Public Service Commission.

48-8-254.
(a) As used in this Code section, the term 'building and construction materials' means all building and construction materials, supplies, fixtures, or equipment, any combination of such items, and any other leased or purchased articles when the materials, supplies, fixtures, equipment, or articles are to be utilized or consumed during construction or are to be incorporated into construction work pursuant to a bona fide written construction contract.
(b) No tax provided for in this article shall be imposed upon the sale or use of building and construction materials when the contract pursuant to which the materials are purchased or used was advertised for bid prior to the voters' approval of the levy of the tax and the contract was entered into as a result of a bid actually submitted in response to the advertisement prior to approval of the levy of the tax.

48-8-255.
The commissioner shall have the power and authority to promulgate such rules and regulations as shall be necessary for the effective and efficient administration and enforcement of the collection of the tax authorized to be imposed by this article.

48-8-256.
The tax authorized by this article shall not be subject to any allocation or balancing of state and federal funds provided for by general law, nor may such proceeds be considered or taken into account in any such allocation or balancing. If state transportation projects and grants require a local match, any portion of the revenues for a special district generated by the regional transportation sales and use tax may serve as such match.

48-8-257.
The validity of the creation of a special district shall be conclusively presumed unless challenged in an action filed in the Superior Court of Fulton County within 30 days after the creation of the special district under this article. The State of Georgia shall be named as a defendant in any such action, which shall be heard on an expedited basis."

SECTION 10.
Title 50 of the Official Code of Georgia Annotated, relating to state government, is amended by revising Code Section 50-32-60, relating to the Department of Transportation's allocation of funds, as follows:
"50-32-60.
The prohibition of expenditures or withholding of funds for public road or other public transportation purposes by the authority pursuant to any provision of this chapter shall not alter the Department of Transportation's budgeted or programmed allocation of state or federal funds among congressional districts regions pursuant to Code Section 32-5-30."

SECTION 11.
This Act shall become effective upon its approval by the Governor or upon its becoming law without such approval.

SECTION 12.
All laws and parts of laws in conflict with this Act are repealed.