10 LC 34
2440
Senate
Resolution 972
By:
Senators Stoner of the 6th, Seay of the 34th, Golden of the 8th, Brown of the
26th, Henson of the 41st and others
A
RESOLUTION
Proposing
an amendment to the Constitution so as to provide that an amount equal to the
state sales and use tax collected on sales of motor fuels for the purpose of
propelling motor vehicles on the public roads of this state not otherwise
exempted by general law shall be appropriated for transportation purposes; to
authorize the General Assembly to appropriate and direct the use of such funds
by general law; to provide for the formation of special transportation districts
and authorize the levy of a regional local option transportation sales and use
tax if approved by referendum; to provide for submission of this amendment for
ratification or rejection; and for other purposes.
BE
IT RESOLVED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Article
III, Section IX, Paragraph VI of the Constitution is amended by revising
subparagraph (b) as follows:
"(b)(1)
An amount equal to all money derived from motor fuel taxes received by the state
in each of the immediately preceding fiscal years, less the amount of refunds,
rebates, and collection costs authorized by law, is hereby appropriated for the
fiscal year beginning July 1, of each year following, for all activities
incident to providing and maintaining an adequate system of public roads and
bridges in this state, as authorized by laws enacted by the General Assembly of
Georgia, and for grants to counties by law authorizing road construction and
maintenance, as provided by law authorizing such grants. Said sum is hereby
appropriated for, and shall be available for, the aforesaid purposes regardless
of whether the General Assembly enacts a general appropriations Act; and said
sum need not be specifically stated in any general appropriations Act passed by
the General Assembly in order to be available for such purposes. However, this
shall not preclude the General Assembly from appropriating for such purposes an
amount greater than the sum specified above for such purposes. The expenditure
of such funds shall be subject to all the rules, regulations, and restrictions
imposed on the expenditure of appropriations by provisions of the Constitution
and laws of this state, unless such provisions are in conflict with the
provisions of this
paragraph.
And
subparagraph;
provided, however, that the proceeds of the tax hereby appropriated shall not be
subject to budgetary reduction. In the event of invasion of this state by land,
sea, or air or in case of a major catastrophe so proclaimed by the Governor,
said funds may be utilized for defense or relief purposes on the executive order
of the Governor.
(2)
Following a phase-in period to be determined by the General Assembly by general
law, an amount equal to the state sales and use tax collected on sales of motor
fuels for the purpose of propelling motor vehicles on the public roads of this
state not otherwise exempted by general law on January 1, 2010, shall be placed
in a fund managed by the Department of Transportation that is designated solely
for transportation purposes. This fund shall be appropriated by the direction
of the General Assembly for all transportation purposes, which shall include but
not be limited to roads, freight and passenger rail, bridges, airports, public
transit, buses, seaports, and all accompanying infrastructure and services,
including maintenance and operation expenses. The expenditure of such funds
shall be subject to all the rules, regulations, and restrictions imposed on the
expenditure of appropriations by provisions of the Constitution and laws of this
state, unless such provisions are in conflict with the provisions of this
subparagraph; provided, however, that the proceeds of the tax hereby
appropriated shall not be subject to budgetary reduction and shall not be
subject to the provisions of Article III, Section IX, Paragraph IV(c), relative
to the lapsing of funds, or to any allocation or balancing of state and federal
funds otherwise required by general law. In the event of invasion of this state
by land, sea, or air or in case of a major catastrophe so proclaimed by the
Governor, said funds may be utilized for defense or relief purposes on the
executive order of the
Governor."
SECTION
2.
The
Constitution is further amended by adding at the end of Article IX, Section IV a
new Paragraph V to read as follows:
"Paragraph
V.
Regional
local option transportation
tax. (a) The
General Assembly is authorized to provide by general law for a regional local
option transportation sales and use tax of up to 1 percent to fund
transportation purposes and projects. Such general law shall provide for the
manner and method of imposing the tax and shall provide for all of the
following:
(1)
The levy of a tax under this Paragraph by the county or municipal governing
authority participating in a special transportation district if such tax is
approved in a referendum;
(2)
The qualifying transportation purposes to be funded by the tax levied under this
Paragraph, including but not limited to roads, freight and passenger rail,
bridges, airports, public transportation, buses, seaports, and all accompanying
infrastructure and services, including operating and maintenance
expenses;
(3)
The management and expenditure of the funds collected under any tax levied
pursuant to this Paragraph;
(4)
The creation of special transportation districts;
(5)
The development and publication of a list of transportation purposes to be
funded within the special transportation district prior to calling for any
referendum to levy the tax under this Paragraph;
(6)
The requirement that all of the funds collected pursuant to the levy of the tax
under this Paragraph shall be spent on transportation purposes in the special
transportation district from which they were collected; and
(7)
The items, if any, that shall be exempt from any tax levied under this
Paragraph.
(b)
Any county or municipality that levies a tax to fund public transportation
purposes and is located within a district established pursuant to this Paragraph
shall not be required to expend any of the proceeds of a levy under this
Paragraph for public transportation purposes, as defined by general
law.
(c)
The General Assembly is authorized to exempt, by general law, any special
transportation district from expending any of the funds raised by a levy under
this Paragraph on public transportation purposes.
(d)
Proceeds from any tax levied under this Paragraph shall not be subject to the
provisions of Article III, Section IX, Paragraph IV(c), relative to the lapsing
of funds, or to any allocation or balancing of state and federal funds otherwise
required by general law.
(e)
The tax levied pursuant to this Paragraph shall not be subject to and shall not
count toward any general law limitation regarding the maximum amount of local
sales and use taxes which may be levied in any jurisdiction in this
state."
SECTION
3.
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 that a portion of the
state sales and use tax collected on the sale or use of motor fuel shall be
appropriated to fund transportation purposes and by allowing local governing
authorities participating in a special transportation district to levy a sales
and use tax of up to 1 percent to fund transportation purposes 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.