08 SR
845/HCSFA
HOUSE
SUBSTITUTE TO SENATE RESOLUTION 845
A
RESOLUTION
Proposing
an amendment to the Constitution so as to provide for state-wide and regional
funding mechanisms for regional 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 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.
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)
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 shall be collected and placed in a fund
within the Department of Transportation that is dedicated to use for
transportation purposes. This fund shall be appropriated by the direction of
the General Assembly for all transportation purposes, including public transit,
rails, airports, buses, seaports, and all accompanying infrastructure and
services necessary to provide access to these transportation facilities. 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. 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
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.
(c) 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. In addition, the regional commission shall determine the amount of the tax to be levied, not to exceed 1 percent, the maximum period of time the tax shall be levied, and the maximum cost of
such projects for transportation purposes. The proposal shall then be submitted for
approval to each county commission within the regional commission area. Each county commission shall have 45 days from the time the plan is approved by the regional commission to vote for or against being included in the regional commission area for purposes of the tax authorized by this Paragraph. If any county commission in the regional commission area votes against the proposal, any of the county commissions in the regional commission area shall have 15 days in which to reconsider their vote, if the county commission so desires. If a county commission votes against being included in the
regional commission area for purposes of the tax authorized by this Paragraph, no referendum shall be held in that county and no sales and use tax under the provisions of this Paragraph shall be levied or collected in that county. If a county commission votes to be included in the regional commission area for the purposes of the tax authorized by this Paragraph, then a referendum shall be held in that county, as part of a regional commission area-wide vote, to approve the levy and collection of the sales and use tax for transportation purposes. If a county commission fails to vote for or against being included in the regional commission area for the purposes of the tax authorized by this Paragraph within the time limits imposed herein, that county shall be deemed to have approved holding the
referendum and levying the tax upon approval of the voters.
(c) 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. In addition, the regional commission shall determine the amount of the tax to be levied, not to exceed 1 percent, the maximum period of time the tax shall be levied, and the maximum cost of
such projects for transportation purposes. The proposal shall then be submitted for
approval to each county commission within the regional commission area. Each county commission shall have 45 days from the time the plan is approved by the regional commission to vote for or against being included in the regional commission area for purposes of the tax authorized by this Paragraph. If any county commission in the regional commission area votes against the proposal, any of the county commissions in the regional commission area shall have 15 days in which to reconsider their vote, if the county commission so desires. If a county commission votes against being included in the
regional commission area for purposes of the tax authorized by this Paragraph, no referendum shall be held in that county and no sales and use tax under the provisions of this Paragraph shall be levied or collected in that county. If a county commission votes to be included in the regional commission area for the purposes of the tax authorized by this Paragraph, then a referendum shall be held in that county, as part of a regional commission area-wide vote, to approve the levy and collection of the sales and use tax for transportation purposes. If a county commission fails to vote for or against being included in the regional commission area for the purposes of the tax authorized by this Paragraph within the time limits imposed herein, that county shall be deemed to have approved holding the
referendum and levying the tax upon approval of the voters.
(d)
After the votes of the county commissions are completed, the regional
commission, in cooperation with the Department of Transportation, shall revise
the list of transportation purposes, if necessary, to amend any projects on
the list that were in a county that has elected to opt out of the
referendum.
(e)
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.
(f)
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.
(g)
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.
(h)
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.
(i)
The tax imposed pursuant to this Paragraph shall not apply to and shall not be
levied on the sale or use of any type of fuel used for off road heavy-duty
equipment, off road farm or agricultural equipment, locomotives, aircraft, or
watercraft. The tax imposed by this Paragraph shall apply to and shall be
levied on the sale or use of fuel that is used for propulsion of motor vehicles
on the public highways. For purposes of this Paragraph, a motor vehicle means a
self-propelled vehicle designed for operation or required to be licensed for
operation upon the public highways. The tax imposed pursuant to this Paragraph
shall be subject to any sales and use tax exemption which is imposed by general
law.
(j)
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.