08 LC 34
1812S
The
House Committee on Transportation offers the following substitute to SR
845:
A
RESOLUTION
Proposing
an amendment to the Constitution so as to provide for an up to 1 percent local
option sales and use tax for a specified period of time to fund 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.
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.
Regional
Commission Area Transportation Tax. (a)
On or after July 1, 2009, a sales and use tax of up to 1 percent, limited to a
specified period of time, to fund transportation purposes in a regional
commission area may be levied and collected as provided in this Paragraph.
Transportation purposes shall include, but not be limited to, roads, freight and
passenger rail, bridges, airports, public transit, buses, seaports, and all
accompanying infrastructure and services necessary to provide access to these
transportation facilities. Transportation purposes may include capital outlay
and maintenance expenses.
(b)
There are created within this state special transportation districts. The
geographical boundary of each regional commission area, as defined in Article 2
of Chapter 8 of Title 50 of the Official Code of Georgia Annotated, shall
correspond with and shall be conterminous with the geographical boundary of one
of the special transportation districts. When the imposition of a regional
commission area transportation tax is authorized according to the procedures of
this Paragraph, the special transportation district shall levy a sales and use
tax. The tax under this Paragraph shall be imposed, levied, and collected
within such special transportation district only upon approval by a majority of
the qualified voters residing within the limits of the special transportation
district and voting in a referendum thereon. Prior to calling for the
referendum authorized by this Paragraph, the regional commission shall create,
in cooperation with the Department of Transportation, a list of transportation
purposes to be funded within the regional commission area. Except as otherwise
provided in this Paragraph, the procedures for conducting the special election
on the question of imposing the tax and for submitting the question again to the
voters in the event the tax is not approved shall correspond generally to the
procedures provided for by Part 1 of 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.
(c)
A resolution by the two publicly elected members per county of the regional
commission calling for the imposition of the tax and the ballot submitting the
question of the imposition of the tax to the voters of the special
transportation district shall describe:
(1)
The amount of the tax to be levied, not to exceed 1 percent, which shall be
determined by the regional commission located in the special transportation
district;
(2)
The specific transportation purposes to be funded;
(3)
The maximum cost of such projects for transportation purposes, which cost shall
also be the maximum amount of net proceeds to be raised by the tax;
and
(4)
The maximum period of time, to be stated in calendar years, for which the tax
may be levied, which period of time shall be determined by the regional
commission located in the special transportation district.
(d)
Nothing in this Paragraph shall prohibit counties and municipalities located in
the special transportation district from imposing as additional taxes local
sales and use taxes authorized by general law.
(e)
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.
(f)
The tax imposed pursuant to this Paragraph shall be subject to any sales and use
tax exemption which is imposed by general law.
(g)
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; provided, however, that an amount equal to not less
than 100 percent of the total amount of proceeds collected in a special
transportation district shall be expended within that special transportation
district on transportation purposes."
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 provide for a regional
commission area sales and use tax of up to 1 percent for a specified period of
time to fund a list of transportation purposes in that regional commission area
if approved in 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.