11 LC
34 2972
Senate
Bill 232
By:
Senators Fort of the 39th, James of the 35th, Jones of the 10th and Tate of the
38th
A
BILL TO BE ENTITLED
AN ACT
To
amend Chapter 9 of Title 32 of the Official Code of Georgia Annotated, relating
to mass transportation, so as to remove the suspension period for the use of
proceeds from the sales and use tax by a public transit system; to amend Chapter
8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and
use taxes, so as to exempt certain counties and municipalities from payment of
the tax for a specified period; to remove restrictions on the local share of
proceeds for districts that are conterminous with a metropolitan planning
organization; to provide for related matters; to provide for an effective date;
to repeal conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Chapter
9 of Title 32 of the Official Code of Georgia Annotated, relating to mass
transportation, is amended by revising Code Section 32-9-13, relating to the
suspension on use of tax proceeds by public transit authorities, as
follows:
"32-9-13.
Provisions
in all laws, whether general or local, including but not limited to the
Metropolitan Atlanta Rapid Transit Authority Act of 1965 approved March 10, 1965
(Ga. L. 1965, p. 2243), as amended, that set forth restrictions on the use by
public transit authorities of annual proceeds from local sales and use taxes
shall be suspended
for the
period beginning June 2, 2010, and continuing for three
years. The greater discretion over such
funds shall not abrogate the obligation of the public transit authority to
comply with federal and state safety regulations and guidelines.
Newly
unrestricted funds shall be utilized, subject to total funding, to maintain the
level of service for the transit system as it existed on January 1,
2010. Furthermore, except as had been
previously contracted to by the public transit authority prior to January 1,
2010, no funds newly unrestricted
during this
suspended period shall be used by a public
transit authority to benefit any person or other entity for any of the
following: annual cost-of-living or merit based salary raises or increases in
hourly wages; increased overtime due to such wage increases; payment of bonuses;
or to increase the level of benefits of any kind."
SECTION
2.
Chapter
8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and
use taxes, is amended by revising subsection (c) and adding a new subsection in
Code Section 48-8-241, relating to the creation of special districts for
purposes of levying a regional transportation tax, as follows:
"(c)
Nothing in this article shall be construed as limiting the establishment of a
fund or funds which would provide at least 20 years of maintenance and operation
costs from proceeds of the special district transportation sales and use tax
used to construct, finance, or otherwise develop transit capital
projects;
provided, however, that the Metropolitan Atlanta Rapid Transit Authority,
created by an Act approved March 10, 1965 (Ga. L. 1965, p. 2243), as amended,
shall not be authorized to use any proceeds from the special district
transportation sales and use tax for expenses of maintenance and operation of
such portions of the transportation system of such authority in existence on
January 1, 2011."
"(e)
Any county or municipality that levies a tax for purposes of a metropolitan area
system of public transportation, as authorized by the amendment to the
Constitution set out at Georgia Laws 1964, page 1008; the continuation of such
amendment under Article XI, Section I, Paragraph IV(d) of the Constitution; and
the laws enacted pursuant to such constitutional amendment, including an Act
approved March 10, 1965 (Ga. L. 1965, p. 2243), as amended, shall be exempt from
any tax levied under this article for a period of time equal to the period of
time such county or municipality was subject to the tax for purposes of a
metropolitan system of public
transportation."
SECTION
3.
Said
chapter is further amended by revising subsection (e) of Code Section 48-8-249,
relating to use of tax proceeds within district for projects on the investment
list, as follows:
"(e)
Twenty-five percent of the proceeds received from the tax authorized by this
article shall be
distributed
allocated
to the local governments within the special district in which the tax is imposed
if such
special district's boundaries are not coterminous with an MPO. Fifteen percent
of the proceeds received from the tax authorized by this article shall be
distributed to the local governments within the special district in which the
tax is imposed if such special district's boundaries are wholly contained within
a single MPO. Such percentages shall be allocated to each local
government by multiplying the LARP factor
of each local government by the total amount of funds to be distributed to all
the local governments in the special district. Proceeds described in this
subsection shall be distributed to the local governments on an ongoing basis as
they are received by the commission. Such proceeds shall be used by the local
governments only for transportation projects as defined in paragraph (10) of
Code Section 48-8-242 and may also serve as the local match as required for
state transportation projects and grants. If a special district receives from
the tax net proceeds in excess of the investment list approved by the roundtable
for the imposition of the tax or in excess of the actual cost of the project or
projects on such investment list, then such excess proceeds shall be distributed
among the local governments within the special district in accordance with this
subsection."
SECTION
4.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
5.
All
laws and parts of laws in conflict with this Act are repealed.