05 AM
18 1257
ADOPTED
Senators
Schaefer of the 50th, Cagle of the 49th and Seabaugh of the 28th offered the
following amendment:
Amend
the Senate Economic Development Committee substitute to HB 374 (LC 21 8396S) by
inserting between "way;" and "to" on line 8 of page 1 the
following:
"to
provide for requirements and limitations with respect thereto; to provide for
related
matters;"
By
inserting between lines 10 and 11 of page 5 the following:
"SECTION
4A.
Said
article is further amended by striking paragraph (6) of subsection (a) of Code
Section 48-13-51, relating to the levy and collection of certain excise taxes,
and inserting in its place a new paragraph (6) to read as follows:
'(6)
At no time shall a county or municipality levy a tax under more than one
paragraph of this subsection. Following the termination of a tax under
paragraph (2.1), (3.1), (3.2), (3.3), (3.4), (3.5), (3.7), (4.1), (4.2), (4.3),
(4.4), (4.5), (4.6), (4.7), (5), (5.1),
or
(5.2), or
(5.3) of this subsection, any county or
municipality which has levied a tax pursuant to paragraph (2.1), (3.1), (3.2),
(3.3), (3.4), (3.5), (3.7), (4.1), (4.2), (4.3), (4.4), (4.5), (4.6), (4.7),
(5), (5.1),
or
(5.2), or
(5.3) of this subsection shall be
authorized to levy a tax in the manner and at the rate authorized by either
paragraph (1), paragraph (3), or paragraph (4) of this subsection but shall not
thereafter be authorized to again levy a tax under paragraph (2.1), (3.1),
(3.2), (3.3), (3.4), (3.5), (3.7), (4.1), (4.2), (4.3), (4.4), (4.5), (4.6),
(4.7), (5), (5.1),
or
(5.2), or
(5.3) of this subsection.'
SECTION
4B.
Said
article is further amended by striking paragraphs (9) and (10) of subsection (a)
of Code Section 48-13-51, relating to the levy and collection of certain excise
taxes, and inserting in their places new paragraphs (9) and (10) to read as
follows:
'(9)(A)
A county or municipality imposing a tax under paragraph (1), (2), (2.1), (3),
(3.1), (3.2), (3.3), (3.4), (3.5), (3.7), (4), (4.1), (4.2), (4.3), (4.4),
(4.5), (4.6), (4.7), (5), (5.1),
or
(5.2), or
(5.3) of this subsection shall prior to
the imposition of the tax (if the tax is imposed on or after July 1, 1990) and
prior to each fiscal year thereafter in which the tax is imposed adopt a budget
plan specifying how the expenditure requirements of this Code section will be
met. Prior to the adoption of such budget plan, the county or municipality
shall obtain from the authorized entity with which it proposes to contract to
meet the expenditure requirements of this Code section a budget for expenditures
to be made by such organization; and such budget shall be made a part of the
county or municipal budget plan.
(B)
The determination as to whether a county or municipality has complied with the
expenditure requirements of paragraph (2), (2.1), (3), (3.1), (3.2), (3.3),
(3.4), (3.5), (3.7), (4), (4.1), (4.2), (4.3), (4.4), (4.5), (4.6), (4.7), (5),
(5.1),
or
(5.2), or
(5.3) of this subsection shall be made for
each fiscal year beginning on or after July 1, 1987, as of the end of each
fiscal year, shall be prominently reflected in the audit required under Code
Section 36-81-7, and shall be determined by: (i) calculating the amount of funds
expended or contractually committed for expenditure as provided in paragraph
(2), (2.1), (3), (3.1), (3.2), (3.3), (3.4), (3.5), (3.7), (4), (4.1), (4.2),
(4.3), (4.4), (4.5), (4.6), (4.7), (5), (5.1),
or
(5.2), or
(5.3) of this subsection, whichever is
applicable, during the fiscal year; and (ii) expressing such amount as a
percentage of tax receipts under this Code section during such fiscal year. A
county or municipality contractually expending funds to meet the expenditure
requirements of paragraph (2), (2.1), (3), (3.1), (3.2), (3.3), (3.4), (3.5),
(3.7), (4), (4.1), (4.2), (4.3), (4.4), (4.5), (4.6), (4.7), (5), (5.1),
or
(5.2), or
(5.3) of this subsection shall require the
contracting party to provide audit verification that the contracting party makes
use of such funds in conformity with the requirements of this
subsection.
(10)
Nothing in this article shall be construed to limit the power of a county or
municipality to expend more than the required amounts, or all, of the total
taxes collected under this Code section for the purposes described in paragraph
(2), (2.1), (3), (3.1), (3.2), (3.3), (3.4), (3.5), (3.7), (4), (4.1), (4.2),
(4.3), (4.4), (4.5), (4.6), (4.7), (5), (5.1),
or
(5.2), or
(5.3) of this
subsection.'"