LC
18 6604
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
distribution of tax proceeds; to make provisions for qualified district areas;
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 revising subsection (f) as
follows:
"(f)(1)
As used in this subsection, the term:
(A)
'New qualified municipality' means a municipal corporation 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 where the population of the
unincorporated area of the county, after removal of the population of the new
municipality from the unincorporated area, 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.
(C)
'Qualified district area' means a special district for the provision of local
government services consisting of the remaining unincorporated area of the
county where the population of the unincorporated area of the county, after
removal of the population of a new municipality or newly expanded municipality
from the unincorporated area, constitutes less than 10 percent of the population
of the county according to the most recent decennial census.
(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,
or
a newly expanded qualified municipality
or
both, or
qualified district area, or any combination
thereof, such qualified municipality or
municipalities
or qualified
district area may request the commissioner
to give notice of the qualified municipality´s or municipalities´
or qualified
district area´s existence and status
as a new qualified
municipality,
or
newly expanded qualified
municipality,
or qualified district area 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,
or qualified
district area, within 30 days give written
notice of the qualified municipality´s
or qualified
district area´s existence and status
to the county which is conterminous with the special district in which the
qualified municipality
or qualified
district area 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,
or qualified
district area, 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,
and qualified
district area, 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,
of each new qualified municipality located
wholly or partially within the special district, and
of
each newly expanded qualified municipality, if any.
Except as
otherwise provided in this paragraph, a distribution certificate required by
this subsection must also be executed by the governing authority of the county
within which the special district is located and by the governing authority of
the county on behalf of the qualified district area, 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:
(A)
The new qualified municipality
or qualified
district area 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
or qualified
district 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 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 the population of qualified district areas, only that
portion of the population of each such district area 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 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 qualified
district area 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.