06 LC
35 0056
House
Bill 1258
By:
Representatives Willard of the
49th,
Burkhalter of the
50th,
Holmes of the
61st,
Wilkinson of the
52nd,
Lindsey of the
54th,
and others
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 provide for the continued distribution of tax proceeds pending county and
municipal agreement upon a renegotiated distribution certificate; to prevent
lapsing of the tax if a renegotiated distribution certificate is not timely
filed; to change provisions relating to the procedure for the call of a
referendum election on discontinuing imposition of the tax; to provide for
related matters; 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 striking
subsection (d) of Code Section 48-8-89, relating to the distribution and use of
proceeds from joint county and municipal sales and use tax and certain
procedures connected thereto, and inserting in its place a new subsection (d) to
read as follows:
∀(d)(1)
Except as
otherwise provided in paragraph (7) of this subsection, a certificate providing
for the distribution of the proceeds of the tax authorized by this article shall
expire on December 31 of the second year following the year in which the
decennial census is conducted. No later
than December 30 of the second year following the year in which the
decennial
census is conducted, a renegotiated certificate meeting the requirements for
certificates specified by subsection (b) of this Code section shall be filed
with and received by the commissioner. The General Assembly recognizes that the
requirement for government services is not always in direct correlation with
population. Although a renegotiated certificate is required within a time
certain of the decennial census, this requirement is not meant to convey an
intent by the General Assembly that population as a criterion should be more
heavily weighted than other criteria. It is the express intent of the General
Assembly in requiring such renegotiation that eligible political subdivisions
shall analyze local service delivery responsibilities and the existing
allocation of proceeds made available to such governments under the provisions
of this article and make rational the allocation of such resources to meet such
service delivery responsibilities. Political subdivisions in their
renegotiation of such distributions shall at a minimum consider the criteria
specified in subsection (b) of this Code section.
(2)
The commissioner shall be notified in writing of the commencement of
renegotiation proceedings by the county governing authority in behalf of all
eligible political subdivisions within the special district. The eligible
political subdivisions shall commence renegotiations at the call of the county
governing authority but no later than July 1 of the second year following the
year in which the census is conducted. If the county governing authority does
not issue the call by that date, any eligible municipality may issue the call
and so notify the commissioner.
(3)
Following the commencement of such renegotiation, if the parties fail to reach
an agreement within 60 days, such parties shall agree to submit the dispute to
nonbinding arbitration, mediation, or such other means of resolving conflicts in
a manner which, in the judgment of the commissioner, reflects a good faith
effort to resolve the dispute. Any renegotiation agreement reached pursuant to
this paragraph shall be in accordance with the requirements specified in
paragraph (1) of this subsection.
(4)
If the renegotiated certificate provided for in paragraph (1) of this subsection
is not received by the commissioner by the required date,
the
commissioner shall continue to distribute the sales tax proceeds according to
the percentages specified in the existing certificate or in accordance with
subsection (f) of Code Section 48-8-89.1 until such time as a renegotiated
certificate is received
the
authority to impose the tax authorized by Code Section 48-8-82 shall cease on
December 31 of the second year following the year in which the decennial census
is conducted and the tax shall not be levied in the special district after such
date unless the reimposition of the tax is subsequently authorized pursuant to
Code Section 48-8-85. When the imposition of the tax is so terminated, the
commissioner shall retain the proceeds of the tax which were to be distributed
to the governing authorities of the county and qualified municipalities within
the special district until the commissioner receives a certificate in behalf of
each such governing authority specifying the percentage of the proceeds which
each such governing authority shall receive. If no such certificate is received
by the commissioner within 120 days of the date on which the authority to levy
the tax was terminated, the proceeds shall escheat to the state and the
commissioner shall transfer the proceeds to the
statés
general fund.
(5)
If the commissioner receives
the
a
renegotiated certificate by the required
date, the commissioner shall distribute the proceeds of the tax in accordance
with the directions of the renegotiated certificate commencing on January 1 of
the year immediately following the year in which such certificate was
renegotiated or the first day of the second calendar month following the month
such certificate was renegotiated, whichever is sooner.
(6)
Costs of any conflict resolution under paragraph (3) of this subsection shall be
borne proportionately by the affected political subdivisions in accordance with
the final percentage distributions of the proceeds of the tax as reflected by
the renegotiated certificate.
(7)
All distribution certificates on file with the commissioner on July 1, 1994,
which were not renegotiated in accordance with the 1990 decennial census figures
or renegotiated on or after January 1, 1992, shall expire on December 31, 1995.
Renegotiations with respect to such certificates shall be commenced in
accordance with the requirements of this subsection on or before July 1, 1994.
If a renegotiated certificate is not received by the commissioner by July 1,
1995, the authority to impose the tax authorized by Code Section 48-8-82 shall
cease on December 31, 1995, and the tax shall not be levied in the special
district after that date unless reimposition of the tax is subsequently
authorized pursuant to Code Section 48-8-85. The commissioner shall retain and
distribute the proceeds of such terminated tax in accordance with paragraph (4)
of this subsection.
(8)
No qualified municipality within the special district whose population is less
than 5 percent of the population in the special district according to the United
States decennial census of 1990 shall receive a reduced percentage of
distribution than presently being received under the existing certificate prior
to renegotiations required in paragraph (7) of this subsection unless the new
agreement is executed by the qualified municipality. This paragraph shall apply
only to the negotiations required by paragraph (7) of this subsection and shall
not apply to any subsequent renegotiations required by this
subsection.
(9)(7)
Political subdivisions shall be authorized, at their option, to renegotiate
distribution certificates on a more frequent basis than is otherwise required
under this subsection.
(8)
Notwithstanding any other provision of this article to the contrary, the
imposition of this tax shall not terminate based on a failure to file a new or
renegotiated certificate.
(10)(9)
No provision of this subsection shall apply to any county which is authorized to
levy or which levies a local sales tax, local use tax, or local sales and use
tax for educational purposes pursuant to a local constitutional amendment or to
any county which is authorized to expend all or any portion of the proceeds of
any sales tax, use tax, or sales and use tax for educational purposes pursuant
to a local constitutional
amendment.∀
SECTION
2.
Said
article is further amended by striking subsection (d) of Code section 48-8-89.1,
relating to the procedure for certifying additional qualified municipalities,
issuance of new distribution certificate, and cessation of authority to collect
tax ceasing upon failure to file a new certificate, and inserting a new
subsection to read as follows:
∀(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.
Reserved.∀
SECTION
3.
Said
article is further amended by striking subsection (a) of Code Section 48-8-92,
relating to the referendum election to decide discontinuing imposition of a tax,
and inserting a new subsection (a) to read as follows:
∀(a)
Whenever the governing authority of any county
or
and the
governing authority of any qualified
municipality
or
municipalities where the municipality or municipalities contain more than
one-half of the aggregate population of all qualified
municipalities located wholly or partially
within a special district in which the tax authorized by this article is being
levied
wishes
wish
to submit to the electors of the special district the question of whether the
tax authorized by Code Section 48-8-82 shall be discontinued, the governing
authority
authorities
shall notify the election superintendent of the county whose geographical
boundary is conterminous with that of the special district by forwarding to the
superintendent a copy of a resolution of the governing
authority
authorities
calling for the referendum election. Upon receipt of the resolution, it shall
be the duty of the election superintendent to issue the call for an election for
the purpose of submitting the question of discontinuing the levy of the tax to
the voters of the special district for approval or rejection. The election
superintendent shall set the date of the election for a day not less than 30 nor
more than 45 days after the date of the issuance of the call. The election
superintendent shall cause the date and purpose of the election to be published
once a week for two weeks immediately preceding the date of the election in the
official organ of the county. The ballot shall have written or printed thereon
the following:
|
'( ) YES
( ) NO
|
Shall
the 1 percent retail sales and use tax being levied within the special district
within ____________ County be
terminated?'∀
|
SECTION
4.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
5.
All
laws and parts of laws in conflict with this Act are repealed.