sb39_As_introduced_LC_34_2004_2.html
09 LC 34 2004
Senate Bill 39
By: Senators Mullis of the 53rd, Stoner of the 6th, Williams of the 19th, Reed of the 35th, Rogers of the 21st and others

A BILL TO BE ENTITLED
AN ACT


To amend Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxes, so as to provide for a 1 percent sales tax to be used to fund transportation projects in special transportation districts within the state; to provide for the creation of such districts, the governance thereof, and the development of a list of transportation projects by the district; to provide that each county may opt out of the district; to provide for the district to pass a resolution calling for a referendum within the district; to provide for the tax to be levied by the participating counties; to provide for the funds collected to be deposited in trust accounts; to provide for contracting and constructing of the transportation projects on the regional lists; to provide for exemptions; to provide for related matters; to provide for a conditional effective date; to provide for automatic repeal; to repeal conflicting laws; and for other purposes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

SECTION 1.
Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxes, is amended by adding a new article to read as follows:

"ARTICLE 5

48-8-220.
As used in this article, the term:
(1) 'District' means the metropolitan transportation district and special transportation districts created in subsections (b) and (c) of Code Section 48-8-221.
(2) 'Levy' means the district-wide sales and use tax authorized by Code Section 48-8-221.
(3) 'Qualified municipality' means a qualified municipality as defined in Code Section 48-8-110 situated wholly or partly within a district.
(4) 'Transportation agency' means a Georgia department or authority authorized by general law to engage in activities relating to transportation projects or purposes.
(5) 'Transportation project' or 'transportation purpose' means, without limitation, roads and bridges, freight and passenger rail, airports, public transit, buses, seaports, and all activities and structures useful and incident to providing, operating, and maintaining the same; provided, however, that 'transportation project' or 'transportation purpose' shall not include projects which are inconsistent with any state-wide strategic transportation plan adopted by the General Assembly.

48-8-221.
(a) In accordance with the provisions of Article IX, Section IV, Paragraph V of the Constitution, on or after January 1, 2011, a single sales and use tax of up to 1 percent may be levied as provided in this article to fund transportation projects in a district.
(b) There is created within this state a metropolitan transportation district encompassing the geographical area as of January 1, 2009, of each metropolitan area planning and development commission that was activated prior to January 1, 1972, pursuant to Article 4 of Chapter 8 of Title 50. The management and supervision of such district shall be vested in the metropolitan area planning and development commission provided for by Code Section 50-8-82.
(c) In addition to the metropolitan transportation district created in subsection (b) of this Code section, other special transportation districts may be created:
(1) By agreement of two or more contiguous counties; or
(2) By resolution of the governing authority of a county with concurrence by resolution of the governing authorities of qualified municipalities representing more than 50 percent of the municipal population of such county according to the United States decennial census of 2000 or any future such census.
The management and supervision of each such district shall be vested in the chief elected official of each county governing authority in the district and one elected official from one municipality in each county in the district. If the chief elected official for a county is unable to serve, he or she shall appoint another elected county official. In the case of a consolidated government where there is not another municipality located within the boundaries of the county, a second member of such consolidated government shall be appointed.
(d) A county shall be wholly within one special transportation district, and no county shall be divided among more than one district. Except as provided in subsection (b) of this Code section, the boundaries of special transportation districts shall be determined by the constituent counties. After the formation of a district, but prior to the passage of the resolution provided for by paragraph (1) of subsection (a) of Code Section 48-8-222, any county sharing a boundary with any county within a special transportation district may opt into such district by (1) passing a resolution for such purpose, (2) upon the affirmative vote on resolutions for such purpose by a majority of the governing authorities of qualified municipalities representing more than 50 percent of the municipal population of such county according to the United States decennial census of 2000 or any future such census, and (3) with the concurrence of the counties within the district. Notice of the intention of a county to opt into the district shall be transmitted by the governing authority of such county to the district, to the governing authority of each qualified municipality within such county, and to the governing authority of each county within such district not less than ten days prior to a vote on a resolution for such purpose.
(e) Each district shall enact bylaws governing its own operation.
(f) Each district shall select one or more Georgia transportation agencies to be responsible for designing, planning, and contracting for the construction of district projects.

48-8-222.
(a) A district may authorize the levy provided for by this article as follows:
(1) The district, in cooperation with its constituent counties and qualified municipalities and its designated transportation agency or agencies, shall propound by resolution a list of transportation projects to be funded by a district levy. Approval of such resolution shall require the affirmative vote of a majority of the voting members for the district. Such resolution shall include:
(A) A list of the specific transportation projects to be funded;
(B) The approximate cost of such projects, which shall also be the maximum amount of net proceeds to be raised by the levy;
(C) The rate of the levy; and
(D) The maximum period of time, to be stated in calendar years, for which the levy may be levied;
(2) The district resolution provided for by paragraph (1) of this subsection shall be immediately transmitted to the governing authority of each county and qualified municipality within the district. Each such governing authority shall thereafter have 45 days from the date of such submission to vote to opt the county out of such district. A county shall opt out of the district upon the affirmative vote of the county governing authority on a resolution for such purpose and upon the affirmative vote on resolutions for such purpose by a majority of the governing authorities of qualified municipalities representing more than 50 percent of the municipal population of such county according to the United States decennial census of 2000 or any future such census. Notice of the opting out of a county shall be immediately transmitted by the governing authority of such county to the governing authority of each other county within the district, to the governing authority of each qualified municipality within the county, and to the governing authority of each county sharing a border with any county within the district;
(3) Upon any county opting out of a district pursuant to paragraph (2) of this subsection, any remaining constituent county shall have 30 days from the expiration of the 45 day period provided for in paragraph (2) of this subsection to opt out of such district by the same mechanism and with the same notice provided for in paragraph (2) of this subsection;
(4) Those counties that do not opt out of a district within the time limits prescribed in this subsection and those which opt in pursuant to the provisions subsection (d) of Code Section 48-8-221 shall thereafter constitute the special transportation district. The voting officials of the district shall be reconstituted to include, pursuant to subsection (c) of Code Section 48-8-221, only the elected officials of those counties and qualified municipalities included in the special transportation district;
(5) The voting officials of the district as reconstituted pursuant to paragraph (4) of this subsection shall meet as soon as practicable after the reconstitution of the district. The district in cooperation with its constituent counties and qualified municipalities and the designated transportation agency or agencies may revise by resolution the list of transportation projects, if necessary or advisable, to remove or amend any project planned for an area no longer within the district and to add or amend any project for an area that was added to the district; and
(6) As soon as practicable after the expiration of the time for removal of counties from a district and after any revision of such resolution after the removal of any constituent counties from the district, the voting officials of the district may by a majority vote submit to electors of the district the transportation project list and the question of whether the levy provided for by this article should be approved.
(b) Except as otherwise provided in this Code section, the procedures for conducting the referendum on the question of imposing the levy shall correspond generally to the procedures provided for by Part 1 of Article 3 of this chapter, relating to the special county 1 percent sales and use tax, as now or hereafter amended, except that the transportation project list provided for by this Code section, or a digest thereof, shall be published together with the notice of such election and shall be printed on or adjacent to the ballot thereof; provided, however, that if such question is not approved, the district may resubmit such question from time to time and may amend such project list or digest thereof. Proceedings for the reimposition of such levy shall be conducted 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) Whenever the levy provided for by this article is authorized, the counties within the district shall levy a sales and use tax as provided for by this article, to be collected as provided by law. The proceeds of such levy shall be transferred to a trust fund maintained on behalf of such district by the designated transportation agency to be expended as provided for by this article. The designated transportation agency or agencies, in cooperation with the district and its constituent counties and qualifying municipalities, shall be responsible for designing, planning, and contracting for the construction of the transportation projects.
(d)(1) Nothing in this article shall be construed to prohibit counties and municipalities located in a district from imposing as additional taxes local sales and use taxes otherwise authorized by general law.
(2) The levy authorized by this article shall not be imposed in any jurisdiction where the electors were not eligible to vote in an election called to approve such levy.
(3) The levy imposed pursuant to 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.
(e) The levy provided for by this article shall only be levied on the first $5,000.00 of any transaction subject to the levy. The levy provided for by this article shall not apply to and shall not be levied on:
(1) The sale or use of any type of fuel used for off-road heavy-duty equipment, off-road farm or agricultural equipment, locomotives, aircraft, or watercraft;
(2) The sale or use of fuel that is used for propulsion of motor vehicles on the public highways. For purposes of this paragraph, 'motor vehicle' means a self-propelled vehicle designed for operation or required to be licensed for operation upon the public highways;
(3) The sale or use of tangible personal property used in the production or generation of energy; or
(4) The sale or use of energy used in the manufacturing or processing of tangible goods primarily for resale.
(f) Except as otherwise specifically provided in this Code section, the levy authorized by this article shall be subject to any sales and use tax exemption which is otherwise imposed by general law; provided, however, that such levy shall be levied on the sale of food or beverages as provided for in paragraph (57) of Code Section 48-8-3."

SECTION 2.
This Act shall become effective on January 1, 2011; provided, however, that this Act shall only become effective on January 1, 2011, upon the ratification of a resolution at the November, 2010, state-wide general election, which resolution amends the Constitution so as to authorize regional funding sources for transportation purposes. If such resolution is not so ratified, this Act shall not become effective and shall stand repealed in its entirety on January 1, 2011.

SECTION 3.
All laws and parts of laws in conflict with this Act are repealed.