08 LC 18
7367S
The
House Committee on Ways and Means offers the following substitute to HB
1276:
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 joint county and municipal sales and use taxation, so as
to define qualified service districts; to authorize allocation of proceeds to
qualified service districts; to require a millage adjustment; to provide for
legislative intent; 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 joint county and municipal sales and use taxation, is amended by enacting a
new Code section to read as follows:
"48-8-80.1.
As
used in this article, the term 'qualified service district' means a service
district created to pay, wholly or partially, the cost of providing county
government services therein and to construct and maintain facilities therefor.
The term is applicable only to service districts created by local constitutional
amendment for the provision of county fire services where such county service to
be provided in the qualified service district is not generally provided county
wide within the special district created pursuant to Code Section
48-8-81."
SECTION
2.
Said
article is further amended by revising Code Section 48-8-91, relating to
conditions precedent to imposing the joint sales and use tax, millage rate
adjustments, formulas, information required on tax bills, and other matters, by
adding a new subsection (c) to read as follows:
"(c)(1)
Notwithstanding the provisions of subsection (a) of this Code section, where a
county has a qualified service district as defined in Code Section 48-8-80.1,
the governing authority of the county may, in its discretion, allocate proceeds
of the tax distributed to the county in accordance with the distribution
certificate required by subsection (b) of Code Section 48-8-89 to assist such
county in funding all or any portion of the services provided by or through the
county to residents or properties located within a qualified service district.
Where proceeds of the tax are allocated to a qualified service district, the
county shall annually reduce the millage rate for ad valorem taxation of
tangible property within such qualified service district in the same manner
described in subsection (a) of this Code section.
(2)
A county governing authority that allocates a portion of the proceeds
distributed to the county to a qualified service district may not allocate an
amount that is in excess of the ad valorem tax levied for the provision of
services to residents or properties located in the qualified service
district.
(3)
The intent of this subsection is to recognize that county governing authorities
provide certain county services on a county-wide basis to all residents and
properties within the geographical boundary of the county corresponding with and
conterminous with the geographical boundary of the special district and to
recognize that certain county governing authorities, in addition to providing
such countywide services, provide county services that are established to serve
residents and properties within a service district in a manner similar to the
manner in which municipalities provide services not otherwise provided by the
county to residents or properties within the boundaries of the municipality.
The further intent of this subsection is to allow a county governing authority
to allocate its proceeds from the joint sales and use tax authorized by this
article in a manner in which the governing authority determines to be fair and
equitable to residents and property owners of the county, including residents
and property owners within a qualified service district, based on the services
provided by the county governing authority.
(4)
The allocation of proceeds authorized by this Code section shall only apply to
those counties where the tax authorized by this article is approved in a
referendum after July 1, 2008."
SECTION
3.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
4.
All
laws and parts of laws in conflict with this Act are repealed