08 LC 34
1932S
COMMITTEE
OF CONFERENCE SUBSTITUTE TO SR 845
A
RESOLUTION
Proposing
an amendment to the Constitution so as to provide for state-wide and regional
funding mechanisms for transportation purposes; to provide that an amount equal
to the state sales and use tax collected on sales of motor fuels not otherwise
exempted by general law shall be appropriated for any or all transportation
purposes; to authorize the General Assembly to allocate and specify and direct
the use of such funds by general law; to provide for a 1 percent regional local
option sales and use tax for a specified period of time to fund specific
transportation purposes on a regional basis; to provide for procedures,
conditions,
and limitations; to provide for other matters relative to the foregoing; to provide for the submission of this amendment for ratification or rejection; and for other purposes.
and limitations; to provide for other matters relative to the foregoing; to provide for the submission of this amendment for ratification or rejection; and for other purposes.
BE
IT RESOLVED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
The
Constitution is amended in Article III, Section IX, Paragraph VI by revising
subparagraph (b) as follows:
"(b)(1)
An amount equal to all money derived from motor fuel taxes received by the state
in each of the immediately preceding fiscal years, less the amount of refunds,
rebates, and collection costs authorized by law, is hereby appropriated for the
fiscal year beginning July 1, of each year following, for all activities
incident to providing and maintaining an adequate system of public roads and
bridges in this state, as authorized by laws enacted by the General Assembly of
Georgia, and for grants to counties by law authorizing road construction and
maintenance as provided by law authorizing such grants. Said sum is hereby
appropriated for, and shall be available for, the aforesaid purposes regardless
of whether the General Assembly enacts a general appropriations Act; and said
sum need not be specifically stated in any general appropriations Act passed by
the General Assembly in order to be available for such purposes. However, this
shall not preclude the General Assembly from appropriating for such purposes an
amount greater than the sum specified above for such purposes. The expenditure
of such funds shall be subject to all the rules, regulations, and restrictions
imposed on the expenditure of appropriations by provisions of the Constitution
and laws of this state, unless such provisions are in conflict with the
provisions of this
paragraph
subparagraph.
And provided, however, that the proceeds of the tax hereby appropriated shall
not be subject to budgetary reduction. In the event of invasion of this state
by land, sea, or air or in case of a major catastrophe so proclaimed by the
Governor, said funds may be utilized for defense or relief purposes on the
executive order of the Governor.
(2)
Following a phase in period to be determined by the General Assembly by general
law, an amount equal to the state sales and use tax collected on sales of motor
fuels for the purpose of propelling motor vehicles on the public roads of this
state not otherwise exempted by general law on January 1, 2008, shall be placed
in a fund managed by the Department of Transportation that is designated solely
for transportation purposes. This fund shall be appropriated by the direction
of the General Assembly for all transportation purposes, which shall include but
not be limited to roads, freight and passenger rail, bridges, airports, public
transit, buses, seaports, and all accompanying infrastructure and services. The
expenditure of such funds shall be subject to all the rules, regulations, and
restrictions imposed on the expenditure of appropriations by provisions of the
Constitution and laws of this state, unless such provisions are in conflict with
the provisions of this subparagraph; provided, however, that the proceeds of the
tax hereby appropriated shall not be subject to budgetary reduction and shall
not be subject to the provisions of Article III, Section IX, Paragraph IV(c),
relative to the lapsing of funds, or to any allocation or balancing of state and
federal funds otherwise required by general law. In the event of invasion of
this state by land, sea, or air or in case of a major catastrophe so proclaimed
by the Governor, said funds may be utilized for defense or relief purposes on
the executive order of the
Governor."
SECTION
2.
The
Constitution is amended by adding at the end of Article IX, Section IV thereof a
new Paragraph V to read as follows:
"Paragraph
V.
Regional
Local Option Transportation Tax. (a) The
General Assembly is authorized to provide by general law for a 1 percent
regional local option transportation sales and use tax to fund transportation
purposes. Such general law shall provide for the manner and method of imposing
the tax and shall provide for all of the following with respect to such
tax:
(1)
The duration and exemptions;
(2)
The levy of such tax by the county governing authority participating in a
special transportation district if approved in a referendum;
(3)
The qualifying transportation purposes, which shall include but not be limited
to roads, freight and passenger rail, bridges, airports, public transit, buses,
seaports, and all accompanying infrastructure and services;
(4)
The management and expenditure of the funds collected under any tax levied
pursuant to this Paragraph by the Department of Transportation in cooperation
with the counties and municipalities participating in the special transportation
district;
(5)
The creation of special transportation districts;
(6)
That prior to calling for any referendum to levy the tax under this Paragraph,
the regional commission, in cooperation with the Department of Transportation
and the appropriate local governing authorities in the special transportation
district in a process to be determined by the General Assembly by general law,
shall develop a list of transportation purposes to be funded within the special
transportation district;
(7)
That all of the funds collected pursuant to levy of the tax under this Paragraph
shall be spent on transportation purposes and projects in the special
transportation district from which they were collected; and
(8)
The items, if any, that shall be exempt from any tax levied under this
Paragraph.
(b)
Proceeds from any tax imposed under this Paragraph shall not be state funds but
may be received by the Department of Transportation to be held until expended
within a special transportation district. Any such proceeds received by the
Department of Transportation shall not be subject to the provisions of Article
III, Section IX, Paragraph IV(c), relative to the lapsing of funds, or to any
allocation or balancing of state and federal funds otherwise required by general
law.
(c)
The tax imposed pursuant to this Paragraph shall not be subject to and shall not
count with respect to any general law limitation regarding the maximum amount of
local sales and use taxes which may be levied in any jurisdiction in this
state."
SECTION
3.
The
above proposed amendment to the Constitution shall be published and submitted as
provided in Article X, Section I, Paragraph II of the Constitution. The ballot
submitting the above proposed amendment shall have written or printed thereon
the following:
|
"( ) YES
( ) NO
|
Shall
the Constitution of Georgia be amended so as to allow that all revenue currently
collected from motor fuel taxes be designated to fund transportation and to
provide for communities and regions to solve their transportation problems
through a referendum?"
|
All
persons desiring to vote in favor of ratifying the proposed amendment shall vote
"Yes." All persons desiring to vote against ratifying the proposed amendment
shall vote "No." If such amendment shall be ratified as provided in said
Paragraph of the Constitution, it shall become a part of the Constitution of
this state.