06 LC
14 9454S
House
Bill 1403 (COMMITTEE SUBSTITUTE)
By:
Representative Martin of the
47th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Code Section 48-8-89.1 of the Official Code of Georgia Annotated, relating
to distribution of local option sales tax proceeds after certification of
additional qualified municipalities, so as to change provisions relating to new
qualified municipalities chartered by local Act; to make provisions for newly
expanded qualified municipalities which have expanded through annexation under
certain circumstances; to define terms; to provide for distribution certificates
and distribution formulas; to provide for other 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.
Code
Section 48-8-89.1 of the Official Code of Georgia Annotated, relating to
distribution of local option sales tax proceeds after certification of
additional qualified municipalities, is amended by striking subsection (f) and
inserting in its place a new subsection to read as follows:
"(f)(1)
This
As used in
this subsection
shall apply
only when:,
the term:
(A)
A
'New qualified
municipality' means a municipal
corporation
is
which has
been chartered by local Act
since the date
of filing with the commissioner of the most recently filed certificate under
Code Section 48-8-89 within a county which
has a special district for the provision of local government services consisting
of the unincorporated area of the
county; and
(B) The
where
the population of the unincorporated area
of the county
will,
after removal of the population of the new municipality from the unincorporated
area,
constitute
constitutes
less than 20 percent of the population of the county according to the most
recent decennial census.
(B)
'Newly expanded qualified municipality' means a municipal corporation which
since the date of filing with the commissioner of the most recently filed
certificate under Code Section 48-8-89 has increased its population by more than
15 percent through one or more annexations and is located in the same county as
a new qualified municipality.
(2)
Notwithstanding any other provision of this Code section, if there exists within
any special district in which the tax authorized by this article is imposed a
new
qualified municipality
described
in paragraph (1) of this subsection which was not a qualified municipality on
the date of filing with the commissioner of the most recently filed certificate
under Code Section 48-8-89
or a newly
expanded qualified municipality or both,
such qualified municipality
or
municipalities may request the
commissioner to give notice of the qualified
municipalitýs
or
municipalitieś
existence and status as a
new
qualified municipality
or newly
expanded qualified municipality as
provided in this subsection. Upon receipt of such a request, the commissioner
shall, unless he or she determines that the requesting entity is not a
new
qualified municipality
or newly
expanded qualified municipality, within 30
days give written notice of the qualified
municipalitýs
existence and status to the county which is conterminous with the special
district in which the qualified municipality is located and to each other
qualified municipality within the special district. Such written notice shall
include the name of the new qualified municipality
or newly
expanded qualified municipality, the
effective date of the notice, and a statement of the provisions of this
subsection.
(3)
Within 60 days after the effective date of the notice referred to in paragraph
(2) of this subsection, a new distribution certificate shall be filed with the
commissioner for the special district. This distribution certificate shall
address only the proceeds of the tax available for distribution from the
percentage allocated to the county in the current distribution certificate and
shall specify as a percentage of the total proceeds of the tax what portion of
the proceeds shall be received by the county in which the special district is
located and by the new qualified municipality
and newly
expanded qualified municipality, if
any.
(4)
Except as otherwise provided in this paragraph, a distribution certificate
required by this subsection must be executed by the governing authorities of the
county within which the special district is located
and,
each new qualified municipality located wholly or partially within the special
district, and
each newly expanded qualified municipality, if
any. If a new certificate is not filed
within 60 days as required by paragraph (3) of this subsection, the commissioner
shall distribute the proceeds of the tax available for distribution from the
percentage allocated to the county in the current distribution certificate such
that
the:
(A)
The new qualified municipality receives an
allocation equal on a per capita basis to the average per capita allocation to
the other qualified municipalities in the county (according to population), to
be expended as provided in paragraph (2) of subsection (a) of Code Section
48-8-89;
and
(B)
Any newly expanded qualified municipality receives a total allocation of tax
proceeds (including any amount previously allocated) equal on a per capita basis
to the average per capita allocation to the other qualified municipalities in
the county (according to population), to be expended as provided in paragraph
(2) of subsection (a) of Code Section
48-8-89.
Every
other qualified municipality shall continue to receive the share provided by the
existing distribution certificate or otherwise provided by law. The county
shall receive the remaining proceeds of the tax, to be expended as provided in
paragraph (2) of subsection (a) of Code Section 48-8-89. For the purpose of
determining the population of
new
qualified municipalities, only that portion of the population of each such
municipality which is located within the special district shall be computed.
For the purpose of determining population under this Code section, all
calculations of population shall be according to the most recent decennial
census,
including the census data from such census applicable to any annexed
territory.
(5)
The commissioner shall begin to distribute the proceeds as specified in the
newly
filed certificate
applicable
to the county and the new qualified
municipality or, if such a certificate is
not filed, as specified in paragraph (4) of this subsection on the first day of
the first month which begins more than 60 days after the effective date of the
notice referred to in paragraph (2) of this subsection. The commissioner shall
continue to distribute the proceeds of the tax according to the existing
certificate and the certificate applicable to the county and the new qualified
municipality or, if such a certificate is not filed, as specified in paragraph
(4) of this subsection until a subsequent certificate is filed and becomes
effective as provided in Code Section
48-8-89."
SECTION
2.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.