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2018 Georgia Code 48-8-269.46 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-8-269.46 Case Law from Google Scholar Amendments to OCGA 48-8-269.46

TITLE 48 REVENUE AND TAXATION

Section 8. Sales and Use Taxes, 48-8-1 through 48-8-278.

ARTICLE 5B SPECIAL DISTRICTS FOR TRANSIT PURPOSES (TRANSIT SPLOST)

48-8-269.46. (Effective January 1, 2019) Ballot form for imposition of tax for transit projects; conduct of election; impact of approval or rejection of question.

(a) (1) The ballot submitting the question of the imposition of a tax for transit projects to the voters within the special district shall have written or printed thereon the following: "( ) YES Shall a special ________ percent sales and use tax be imposed in the special district consisting of ____________ County for a period of time not to exceed ( ) NO ____________ and for the raising of funds for transit projects?"

If debt is to be issued, the ballot shall also have written or printed thereon, following the language specified by paragraph (1) of this subsection, the following:

"If imposition of the tax is approved by the voters, such vote shall also constitute approval of the issuance of general obligation debt of ____________ in the principal amount of $ __________ for the above purpose."

The election superintendent shall issue the call and conduct the election in the manner authorized by general law. Each such election shall be governed, held, and conducted in accordance with the provisions of law from time to time governing the holding of special elections as provided in Code Section 21-2-540. The superintendent shall canvass the returns, declare the result of the election, and certify the result to the Secretary of State and to the commissioner. The expense of the election shall be paid from county funds. All persons desiring to vote in favor of imposing the tax shall vote "Yes," and all persons opposed to imposing the tax shall vote "No." If more than one-half of the votes cast throughout the entire special district are in favor of imposing the tax, then the tax shall be imposed as provided in this article.

Where such question is not approved by the voters, the county may resubmit such question from time to time upon compliance with the requirements of this article.

(1)If the proposal includes the authority to issue general obligation debt and if more than one-half of the votes cast throughout the entire special district are in favor of the proposal, then the authority to issue such debt in accordance with Article IX, Section V, Paragraph I of the Constitution is given to the proper officers of the county; otherwise, such debt shall not be issued. If the authority to issue such debt is so approved by the voters, then such debt may be issued without further approval by the voters.

If the issuance of general obligation debt is included and approved as provided in this Code section, then the governing authority of the county may incur such debt either through the issuance and validation of general obligation bonds or through the execution of a promissory note or notes or other instrument or instruments. If such debt is incurred through the issuance of general obligation bonds, such bonds and their issuance and validation shall be subject to Articles 1 and 2 of Chapter 82 of Title 36 except as specifically provided otherwise in this article. If such debt is incurred through the execution of a promissory note or notes or other instrument or instruments, no validation proceedings shall be necessary, and such debt shall be subject to Code Sections 36-80-10 through 36-80-14 except as specifically provided otherwise in this article. In either event, such general obligation debt shall be payable first from the separate account in which are placed the proceeds received by the county from the tax. Such general obligation debt shall, however, constitute a pledge of the full faith, credit, and taxing power of the county; and any liability on such debt which is not satisfied from the proceeds of the tax shall be satisfied from the general funds of the county.

(Code 1981, §48-8-269.46, enacted by Ga. L. 2018, p. 377, § 1-3/HB 930.)

PART 4 P ROCEDURES FOR LEVY OF A TAX FOR TRANSIT PROJECTS

48-8-269.47. (Effective January 1, 2019) Tax rate; procedure for imposition of tax.

  1. Any tax approved under this article shall be at a rate of up to 1 percent and may be in increments of 0.05 percent.
    1. If the imposition of a tax under this article is approved at the election as provided for pursuant to this article, the tax shall be imposed on the first day of the next succeeding calendar quarter which begins more than 80 days after the date of the election at which the tax was approved by the voters.
    2. With respect to services which are regularly billed on a monthly basis, however, the resolution shall become effective with respect to and the tax shall apply to services billed on or after the effective date specified in paragraph (1) of this subsection.
  3. The tax shall cease to be imposed on the final day of the maximum period of time specified for the imposition of the tax.
  4. At any point in time within two years of the expiration date of a tax under this article, proceedings for the reimposition of a tax under this article may be initiated in the same manner as provided in this article for initial imposition of such tax.

(Code 1981, §48-8-269.47, enacted by Ga. L. 2018, p. 377, § 1-3/HB 930.)

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