06 LC 18
5608S
The
Senate Finance Committee offered the following substitute to HB
1244:
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Code Section 48-9-3 of the Official Code of Georgia Annotated, relating to
the levy of the motor fuel tax, so as to change certain provisions regarding
exemptions of sales by duly licensed bulk distributors with respect to public
mass transit buses; to provide for an additional exemption for a limited period
of time with respect to certain vehicles operated by a public campus
transportation systerm; to repeal conflicting laws; and for other
purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Code
Section 48-9-3 of the Official Code of Georgia Annotated, relating to the levy
of the motor fuel tax, is amended by striking paragraph (10) of subsection (b)
and inserting in its place a new paragraph (10) to read as follows:
"(10)(A)
During the period of July 1,
2005
2006,
through June 30, 2008, sales of motor fuel, as defined in paragraph (9) of Code
Section 48-9-2, for public mass transit
buses
vehicles
which are owned by
state or
local government or an entity created by local or general law of the General
Assembly
public
transportation systems which receive or are eligible to receive funds pursuant
to 49 U.S.C. Sections 5307 and 5311 for
which passenger fares are routinely charged and which
buses
vehicles
are used exclusively for revenue generating purposes
which motor
fuel sales occur at bulk purchase facilities approved by the
department.
(B)
During the period of July 1, 2006, through June 30, 2008, sales of motor fuel,
as defined in paragraph (9) of Code Section 48-9-2, for vehicles operated by a
public campus transportation system, provided that such system has a policy
which provides for free transfer of passengers from the public transportation
system operated by the jurisdiction in which the campus is located; makes the
general public aware of such free transfer policy; and receives no state or
federal funding to assist in the operation of such public campus transportation
system and which motor fuel sales occur at bulk purchase facilities approved by
the department.
(C)
For purposes of this paragraph, the term 'vehicle' or 'vehicles' means buses,
vans, minibuses, or other vehicles which have the capacity to transport seven or
more
passengers."
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.