08 LC 34
1581
Senate
Resolution 845
By:
Senators Mullis of the 53rd, Stoner of the 6th, Williams of the 19th, Reed of
the 35th, Wiles of the 37th and others
A
RESOLUTION
Proposing
an amendment to the Constitution so as to authorize county governments to
propose for approval by the voters of their county a 1 percent sales and use tax
to fund the construction of transportation projects; to limit the sales and use
tax to a specified period; to provide for adding the proposition to the ballot;
to provide for the authority of the General Assembly with respect to enacting by
April 1 of the year following enactment a mechanism for expending the funds; to
provide that 80 percent of the funds are to be expended in the county where the
funds were collected; to provide for 10 percent of the funds to be spent by the
state for establishing multicounty or regional mass transit networks; to require
the General Assembly to provide a mechanism for multicounty or regional
transportation local option sales taxes votes to construct projects of regional
significance; 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 by adding at the end of Article IX, Section IV thereof a
new Paragraph V to read as follows:
"Paragraph
V.
Transportation
Improvement Sales and Use Tax. (a) From
May 1 of the year following the year of the ratification of the amendment which
added this Paragraph to this section county governments shall be authorized to
propose for approval by the registered voters in their county a 1 percent sales
and use tax to be limited to a specified period of time to fund the construction
of transportation projects. This tax, except as otherwise provided in this
Paragraph, shall be collected in the same manner as the tax provided for by
Article 3 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated,
relating to the special county 1 percent sales and use tax, as now or hereafter
amended. Proceedings for the reimposition of such tax shall be in the same
manner as proceedings for the initial imposition of the tax, but the newly
authorized tax shall not be imposed until the expiration of the tax then in
effect.
(b)
Such a proposal may be added to the ballot only upon a majority vote of the
county governing authority and shall not be effective until it is approved by a
majority of the registered voters participating in a county-wide
election.
(c)
The proceeds of the transportation improvement tax shall not be used to replace
existing funding for transportation needs in the county, but shall be used as an
additional revenue source to increase funding for transportation projects. The
percentage of the county´s budget expended for transportation purposes as
of January 1, 2008, shall be increased by the amount of the proceeds allotted to
the county from the imposition of this tax. Nothing in this Paragraph shall
prohibit a county governing authority from increasing the percentage of the
county budget expended for transportation projects by an amount exceeding the
amount of proceeds from the transportation improvement tax.
(d)
The resolution calling for the imposition of the tax shall describe:
(1)
The specific transportation projects to be funded;
(2)
The maximum cost of such project or projects, which cost shall also be the
maximum amount of net proceeds to be raised by the tax; and
(3)
The maximum period of time, to be stated in calendar years or calendar quarters
for which the tax may be levied.
(e)
Nothing in this Paragraph shall prohibit a county and those municipalities
located in such county from imposing as additional taxes local sales and use
taxes authorized by general law.
(f)
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.
(g)
The tax imposed pursuant to this Paragraph shall not be subject to any sales and
use tax exemption with respect to the sale or use of food and beverages which is
imposed by law.
(h)
The tax authorized by this Paragraph may be imposed, levied, and collected as
provided in this Paragraph without further action by the General Assembly, but
the General Assembly shall be authorized by general law to further define and
implement its provisions. By April 1 of the year following the year of the
ratification of the amendment which added this Paragraph the General Assembly
shall enact a statutory framework for expending the funds raised through the
provisions of this Paragraph. Of the funds raised in each county that imposes
such a tax, 80 percent of the funds shall be expended within that county. No
less that 10 percent of the remaining funds shall be spent by the state for the
purpose of constructing, operating, and maintaining multicounty or regional mass
transit networks.
(i)
In addition, by April 1 of the year following the year of the ratification of
the amendment which added this Paragraph the General Assembly shall enact a
statutory framework for multicounty or regional transportation sales and use
taxes votes to occur as a voluntary alternative to county-by-county votes in
order to focus on projects of regional significance, provided that no
multicounty or regional vote shall be placed on the ballot until it is approved
by a majority vote of the county governing authority in each participating
county. The statutory framework for multicounty or regional transportation
sales and uses taxes for transportation purposes shall provide that of the funds
raised in each multicounty area or region that imposes such a tax, 80 percent of
the funds shall be expended within that multicounty area or region. No less
that 10 percent of the remaining funds shall be spent by the state for the
purpose of constructing, operating, and maintaining multicounty or regional mass
transit networks."
SECTION
2.
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 authorize county governing
authorities to propose for approval by the voters of their county a 1 percent
sales and use tax limited to a specified period of time to fund the construction
of transportation projects?"
|
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.