| 7 | | - | related to negotiations for the distribution of tax proceeds; to limit the application of certain3 |
|---|
| 8 | | - | requirements with respect to absent counties; to provide for related matters; to repeal4 |
|---|
| 9 | | - | conflicting laws; and for other purposes.5 |
|---|
| 10 | | - | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:6 |
|---|
| 11 | | - | SECTION 1.7 |
|---|
| 12 | | - | Article 2 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to joint8 |
|---|
| 13 | | - | county and municipal sales and use tax (LOST), is amended by revising Code Section9 |
|---|
| 14 | | - | 48-8-89, relating to distribution and use of proceeds, certificate specifying percentage of10 |
|---|
| 15 | | - | proceeds for each political subdivision, determination of proceeds for absent municipalities,11 |
|---|
| 16 | | - | procedure for filing certificates, effect of failure to file, and renegotiation of certificate, as12 |
|---|
| 17 | | - | follows:13 |
|---|
| 18 | | - | "48-8-89.14 |
|---|
| 19 | | - | (a) The proceeds of the tax collected by the commissioner in each special district under15 |
|---|
| 20 | | - | this article shall be disbursed as soon as practicable after collection as follows:16 |
|---|
| 21 | | - | H. B. 1225 (SUB) |
|---|
| 22 | | - | - 1 - 24 LC 50 0797S |
|---|
| 23 | | - | (1) One percent of the amount collected shall be paid into the general fund of the state17 |
|---|
| 24 | | - | treasury in order to defray the costs of administration; and18 |
|---|
| 25 | | - | (2) Except for the percentage provided in paragraph (1) of this subsection, the remaining19 |
|---|
| 26 | | - | proceeds of the tax shall be distributed to the governing authority of each qualified20 |
|---|
| 27 | | - | municipality within the special district and to the governing authority of the county21 |
|---|
| 28 | | - | whose geographical boundary is conterminous with that of the special district for the22 |
|---|
| 29 | | - | purpose of assisting such political subdivisions in funding all or any portion of those23 |
|---|
| 30 | | - | services which are to be provided by such governing authorities pursuant to and in24 |
|---|
| 31 | | - | accordance with Article IX, Section II, Paragraph III of the Constitution of this state.25 |
|---|
| 32 | | - | (b) It is the intent of the General Assembly that no agreement as to the distribution of the26 |
|---|
| 33 | | - | proceeds of the tax shall enrich any political subdivision beyond a sum which in the27 |
|---|
| 34 | | - | absence of the distribution would be raised through other sources of revenue. The28 |
|---|
| 35 | | - | distribution shall be in accordance with a certificate which shall be executed in behalf of29 |
|---|
| 36 | | - | each respective governing authority, except as otherwise provided in this subsection, and30 |
|---|
| 37 | | - | which shall encompass all respective political subdivisions, shall be filed with the31 |
|---|
| 38 | | - | commissioner, and shall specify by percentage that portion of the remaining proceeds of32 |
|---|
| 39 | | - | the tax available for distribution which each such political subdivision shall receive. On33 |
|---|
| 40 | | - | or after July 1, 1995, the distribution of proceeds of the tax as specified in the certificate34 |
|---|
| 41 | | - | shall be based upon, but not be limited to, the following criteria:35 |
|---|
| 42 | | - | (1) The service delivery responsibilities of each political subdivision to the population36 |
|---|
| 43 | | - | served by the political jurisdiction and served during normal business hours, conventions,37 |
|---|
| 44 | | - | trade shows, athletic events and the inherent value to a community of a central business38 |
|---|
| 45 | | - | district and the unincorporated areas of the county and the obligation of all residents of39 |
|---|
| 46 | | - | the county for the maintenance and prosperity of the central business district and the40 |
|---|
| 47 | | - | unincorporated areas of the county;41 |
|---|
| 48 | | - | (2) The service delivery responsibilities of each political subdivision to the resident42 |
|---|
| 49 | | - | population of the subdivision;43 |
|---|
| 50 | | - | H. B. 1225 (SUB) |
|---|
| 51 | | - | - 2 - 24 LC 50 0797S |
|---|
| 52 | | - | (3) The existing service delivery responsibility of each political subdivision;44 |
|---|
| 53 | | - | (4) The effect of a change in sales tax distribution on the ability of each political45 |
|---|
| 54 | | - | subdivision to meet its short-term and long-term debt;46 |
|---|
| 55 | | - | (5) The point of sale and use which generates the tax to be apportioned;47 |
|---|
| 56 | | - | (6) The existence of intergovernmental agreements among and between the political48 |
|---|
| 57 | | - | subdivisions;49 |
|---|
| 58 | | - | (7) The use by any political subdivision of property taxes and other revenues from some50 |
|---|
| 59 | | - | taxpayers to subsidize the cost of services provided to other taxpayers of the levying51 |
|---|
| 60 | | - | subdivision; and52 |
|---|
| 61 | | - | (8) Any coordinated plan of county and municipal service delivery and financing.53 |
|---|
| 62 | | - | Notwithstanding the fact that a certificate shall not contain an execution in behalf of one54 |
|---|
| 63 | | - | or more qualified municipalities within the special district or an execution of the county55 |
|---|
| 64 | | - | whose boundaries are conterminous with that of the special district, if the combined total56 |
|---|
| 65 | | - | of the populations of all such absent municipalities political subdivisions is less than57 |
|---|
| 66 | | - | one-half of the aggregate population of all qualified municipalities located within the58 |
|---|
| 67 | | - | special district, the submitting political subdivisions shall, in behalf of the absent59 |
|---|
| 68 | | - | municipalities political subdivisions, specify a percentage of that portion of the remaining60 |
|---|
| 69 | | - | proceeds which each such municipality or county shall receive, which percentage shall not61 |
|---|
| 70 | | - | be less than that proportion which each absent municipality's population or absent county's62 |
|---|
| 71 | | - | unincorporated population bears to the total population of all qualified municipalities63 |
|---|
| 72 | | - | within the special district multiplied by that portion of the remaining proceeds which are64 |
|---|
| 73 | | - | received by all qualified municipalities political subdivisions within the special district. 65 |
|---|
| 74 | | - | For the purpose of determining the population of the absent municipalities, only that66 |
|---|
| 75 | | - | portion of the population of each such municipality which is located within the special67 |
|---|
| 76 | | - | district shall be computed. No certificate may contain a total of specified percentages in68 |
|---|
| 77 | | - | excess of 100 percent. The certificate shall be filed with the commissioner by March 1,69 |
|---|
| 78 | | - | 1980, for those special districts in which the tax authorized by this article is being levied70 |
|---|
| 79 | | - | H. B. 1225 (SUB) |
|---|
| 80 | | - | - 3 - 24 LC 50 0797S |
|---|
| 81 | | - | on January 1, 1980. For all other special districts in which the tax shall be imposed71 |
|---|
| 82 | | - | subsequent to January 1, 1980, the certificate shall be filed with the commissioner within72 |
|---|
| 83 | | - | 60 days after the tax is imposed within the district. The commissioner shall continue to73 |
|---|
| 84 | | - | distribute the proceeds of the tax as otherwise provided in this Code section until the first74 |
|---|
| 85 | | - | day of the next calendar year following the month in which the commissioner receives a75 |
|---|
| 86 | | - | certificate as provided in this Code section, which certificate shall provide other76 |
|---|
| 87 | | - | percentages upon which the commissioner shall make the distribution to the political77 |
|---|
| 88 | | - | subdivisions entitled to the proceeds of the tax. At such time, the commissioner shall78 |
|---|
| 89 | | - | thereafter distribute the proceeds of the tax in accordance with the directions of the79 |
|---|
| 90 | | - | certificate.80 |
|---|
| 91 | | - | (c) If the certificate provided for in subsection (b) of this Code section is not received by81 |
|---|
| 92 | | - | the commissioner by the required date, the authority to impose the tax authorized by Code82 |
|---|
| 93 | | - | Section 48-8-82 shall cease on the first day of the second calendar month following the83 |
|---|
| 94 | | - | month in which the tax was initially imposed and the tax shall not be levied in the special84 |
|---|
| 95 | | - | district after such date unless the reimposition of the tax is subsequently authorized85 |
|---|
| 96 | | - | pursuant to Code Section 48-8-85. When the imposition of the tax is so terminated, the86 |
|---|
| 97 | | - | commissioner shall retain the proceeds of the tax which were to be distributed to the87 |
|---|
| 98 | | - | governing authorities of the county and qualified municipalities within the special district88 |
|---|
| 99 | | - | until he or she receives a certificate in behalf of each such governing authority specifying89 |
|---|
| 100 | | - | the percentage of the proceeds which each such governing authority shall receive. If no90 |
|---|
| 101 | | - | such certificate is received by the commissioner within 120 days of the date on which the91 |
|---|
| 102 | | - | authority to levy the tax was terminated, the proceeds shall escheat to the state and the92 |
|---|
| 103 | | - | commissioner shall transfer the proceeds to the state's general fund.93 |
|---|
| 104 | | - | (d)(1) A certificate providing for the distribution of the proceeds of the tax authorized94 |
|---|
| 105 | | - | by this article shall expire on December 31 of the second year following the year in which95 |
|---|
| 106 | | - | the decennial census is conducted. No later than December 30 of the second year96 |
|---|
| 107 | | - | following the year in which the census is conducted, a new distribution certificate97 |
|---|
| 108 | | - | H. B. 1225 (SUB) |
|---|
| 109 | | - | - 4 - 24 LC 50 0797S |
|---|
| 110 | | - | meeting the requirements for certificates specified by subsection (b) of this Code section98 |
|---|
| 111 | | - | shall be filed with and received by the commissioner. The General Assembly recognizes99 |
|---|
| 112 | | - | that the requirement for government services is not always in direct correlation with100 |
|---|
| 113 | | - | population. Although a new distribution certificate is required within a time certain of the101 |
|---|
| 114 | | - | decennial census, this requirement is not meant to convey an intent by the General102 |
|---|
| 115 | | - | Assembly that population as a criterion should be more heavily weighted than other103 |
|---|
| 116 | | - | criteria. It is the express intent of the General Assembly in requiring such renegotiation104 |
|---|
| 117 | | - | that eligible political subdivisions shall analyze local service delivery responsibilities and105 |
|---|
| 118 | | - | the existing allocation of proceeds made available to such governments under the106 |
|---|
| 119 | | - | provisions of this article and make rational the allocation of such resources to meet such107 |
|---|
| 120 | | - | service delivery responsibilities. Political subdivisions in their renegotiation of such108 |
|---|
| 121 | | - | distributions shall at a minimum consider the criteria specified in subsection (b) of this109 |
|---|
| 122 | | - | Code section.110 |
|---|
| 123 | | - | (2) The commissioner shall be notified in writing of the commencement of renegotiation111 |
|---|
| 124 | | - | proceedings by the county governing authority on behalf of all eligible political112 |
|---|
| 125 | | - | subdivisions within the special district. The eligible political subdivisions shall113 |
|---|
| 126 | | - | commence renegotiations at the call of the county governing authority before July 1 of114 |
|---|
| 127 | | - | the second year following the year in which the census is conducted. If the county115 |
|---|
| 128 | | - | governing authority does not issue the call by that date, any eligible municipality may116 |
|---|
| 129 | | - | issue the call and so notify the commissioner and all eligible political subdivisions within117 |
|---|
| 130 | | - | the special district.118 |
|---|
| 131 | | - | (3) Following the commencement of such renegotiation, if the parties necessary to an119 |
|---|
| 132 | | - | agreement fail to reach an agreement within 60 days, such parties shall submit the dispute120 |
|---|
| 133 | | - | to nonbinding arbitration, mediation, or such other means of resolving conflicts in a121 |
|---|
| 134 | | - | manner which attempts to reach a resolution of the dispute. Any renegotiation agreement122 |
|---|
| 135 | | - | reached pursuant to this paragraph shall be in accordance with the requirements specified123 |
|---|
| 136 | | - | in paragraph (1) of this subsection.124 |
|---|
| 137 | | - | H. B. 1225 (SUB) |
|---|
| 138 | | - | - 5 - 24 LC 50 0797S |
|---|
| 139 | | - | (4) Reserved.125 |
|---|
| 140 | | - | (5) If a new distribution certificate as provided for in this Code section is not received126 |
|---|
| 141 | | - | by the commissioner, the authority to impose the tax authorized by Code Section 48-8-82127 |
|---|
| 142 | | - | shall cease, and the tax shall not be levied in the special district after such date unless the128 |
|---|
| 143 | | - | reimposition of the tax is subsequently authorized pursuant to Code Section 48-8-85.129 |
|---|
| 144 | | - | When the imposition of the tax is so terminated, the commissioner shall retain the130 |
|---|
| 145 | | - | proceeds of the tax which were to be distributed to the governing authorities of the county131 |
|---|
| 146 | | - | and qualified municipalities within the special district until the commissioner receives a132 |
|---|
| 147 | | - | certificate on behalf of each such governing authority specifying the percentage of the133 |
|---|
| 148 | | - | proceeds which each such governing authority shall receive. If no such certificate is134 |
|---|
| 149 | | - | received by the commissioner within 120 days of the date on which the authority to levy135 |
|---|
| 150 | | - | the tax was terminated, the proceeds shall escheat to the state, and the commissioner shall136 |
|---|
| 151 | | - | transfer the proceeds to the state's general fund.137 |
|---|
| 152 | | - | (6) If the commissioner receives a new distribution certificate by the required date, the138 |
|---|
| 153 | | - | commissioner shall distribute the proceeds of the tax in accordance with the directions139 |
|---|
| 154 | | - | of the new distribution certificate commencing on January 1 of the year immediately140 |
|---|
| 155 | | - | following the year in which such certificate was executed by the parties or the judge or141 |
|---|
| 156 | | - | the first day of the second calendar month following the month such certificate was142 |
|---|
| 157 | | - | executed by the parties or the judge, whichever is sooner.143 |
|---|
| 158 | | - | (7) Costs of any conflict resolution under paragraph (3) or (4) of this subsection shall be144 |
|---|
| 159 | | - | borne proportionately by the affected political subdivisions in accordance with the final145 |
|---|
| 160 | | - | percentage distributions of the proceeds of the tax as reflected by the new distribution146 |
|---|
| 161 | | - | certificate.147 |
|---|
| 162 | | - | (8) Political subdivisions shall be authorized, at their option, to renegotiate distribution148 |
|---|
| 163 | | - | certificates on a more frequent basis than is otherwise required under this subsection.149 |
|---|
| 164 | | - | (9) No provision of this subsection shall apply to any county which is authorized to levy150 |
|---|
| 165 | | - | or which levies a local sales tax, local use tax, or local sales and use tax for educational151 |
|---|
| 166 | | - | H. B. 1225 (SUB) |
|---|
| 167 | | - | - 6 - 24 LC 50 0797S |
|---|
| 168 | | - | purposes pursuant to a local constitutional amendment or to any county which is152 |
|---|
| 169 | | - | authorized to expend all or any portion of the proceeds of any sales tax, use tax, or sales153 |
|---|
| 170 | | - | and use tax for educational purposes pursuant to a local constitutional amendment."154 |
|---|
| 171 | | - | SECTION 2.155 |
|---|
| 172 | | - | Said article is further amended by revising subsection (c) of Code Section 48-8-89.1, relating156 |
|---|
| 173 | | - | to procedure for certifying additional qualified municipalities, issuance of new distribution157 |
|---|
| 174 | | - | certificate, and cessation of authority to collect tax ceases upon failure to file new certificate,158 |
|---|
| 175 | | - | as follows:159 |
|---|
| 176 | | - | "(c) Except as otherwise provided in this subsection, a distribution certificate required by160 |
|---|
| 177 | | - | this Code section must be executed by the governing authorities of the county within which161 |
|---|
| 178 | | - | the special district is located and each qualified municipality located wholly or partially162 |
|---|
| 179 | | - | within the special district, including the new qualified municipality. Notwithstanding the163 |
|---|
| 180 | | - | fact that a certificate shall not contain an execution in behalf of the county within which164 |
|---|
| 181 | | - | the special district is located or one or more qualified municipalities within the special165 |
|---|
| 182 | | - | district, if the combined total of the populations of all such absent municipalities and the166 |
|---|
| 183 | | - | absent county's unincorporated population is less than one-half of the aggregate population167 |
|---|
| 184 | | - | of all qualified municipalities located within the special district, the submitting political168 |
|---|
| 185 | | - | subdivisions shall, in behalf of the absent municipalities political subdivisions, specify a169 |
|---|
| 186 | | - | percentage of that portion of the remaining proceeds which each such municipality political170 |
|---|
| 187 | | - | subdivision shall receive, which percentage shall not be less than that proportion which171 |
|---|
| 188 | | - | each absent municipality's and any absent county's unincorporated population bears to the172 |
|---|
| 189 | | - | total population of all qualified municipalities within the special district multiplied by that173 |
|---|
| 190 | | - | portion of the remaining proceeds which are received by all qualified municipalities 174 |
|---|
| 191 | | - | political subdivisions within the special district. For the purpose of determining the175 |
|---|
| 192 | | - | population of the absent municipalities, only that portion of the population of each such176 |
|---|
| 193 | | - | municipality which is located within the special district shall be computed."177 |
|---|
| 194 | | - | H. B. 1225 (SUB) |
|---|
| 195 | | - | - 7 - 24 LC 50 0797S |
|---|
| 196 | | - | SECTION 3.178 |
|---|
| 197 | | - | Said article is further amended by adding a new subsection to Code Section 48-8-91, relating179 |
|---|
| 198 | | - | to condition precedent to authority to impose tax following first year of imposition, annual180 |
|---|
| 199 | | - | adjustment of millage rate for ad valorem taxation of tangible personal property, formula,181 |
|---|
| 200 | | - | information required on tax bills, and effect on tax bills when millage rate is zero, to read as182 |
|---|
| 201 | | - | follows:183 |
|---|
| 202 | | - | "(c) This Code section shall not be applicable to the county whose geographical boundary184 |
|---|
| 203 | | - | is conterminous with that of the special district for any period of time that such county is185 |
|---|
| 204 | | - | treated as an absent county under Code Section 48-8-89 or 48-8-89.1."186 |
|---|
| 205 | | - | SECTION 4.187 |
|---|
| 206 | | - | All laws and parts of laws in conflict with this Act are repealed.188 |
|---|
| 207 | | - | H. B. 1225 (SUB) |
|---|
| 15 | + | related to negotiations for the distribution of tax proceeds; to provide for related matters; to3 |
|---|
| 16 | + | repeal conflicting laws; and for other purposes.4 |
|---|
| 17 | + | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5 |
|---|
| 18 | + | SECTION 1.6 |
|---|
| 19 | + | Article 2 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to joint7 |
|---|
| 20 | + | county and municipal sales and use tax (LOST), is amended by revising Code Section8 |
|---|
| 21 | + | 48-8-89, relating to distribution and use of proceeds, certificate specifying percentage of9 |
|---|
| 22 | + | proceeds for each political subdivision, determination of proceeds for absent municipalities,10 |
|---|
| 23 | + | procedure for filing certificates, effect of failure to file, and renegotiation of certificate, as11 |
|---|
| 24 | + | follows:12 |
|---|
| 25 | + | "48-8-89.13 |
|---|
| 26 | + | (a) The proceeds of the tax collected by the commissioner in each special district under14 |
|---|
| 27 | + | this article shall be disbursed as soon as practicable after collection as follows:15 |
|---|
| 28 | + | H. B. 1225 |
|---|
| 29 | + | - 1 - 24 LC 43 2933 |
|---|
| 30 | + | (1) One percent of the amount collected shall be paid into the general fund of the state |
|---|
| 31 | + | 16 |
|---|
| 32 | + | treasury in order to defray the costs of administration; and17 |
|---|
| 33 | + | (2) Except for the percentage provided in paragraph (1) of this subsection, the remaining18 |
|---|
| 34 | + | proceeds of the tax shall be distributed to the governing authority of each qualified19 |
|---|
| 35 | + | municipality within the special district and to the governing authority of the county20 |
|---|
| 36 | + | whose geographical boundary is conterminous with that of the special district for the21 |
|---|
| 37 | + | purpose of assisting such political subdivisions in funding all or any portion of those22 |
|---|
| 38 | + | services which are to be provided by such governing authorities pursuant to and in23 |
|---|
| 39 | + | accordance with Article IX, Section II, Paragraph III of the Constitution of this state.24 |
|---|
| 40 | + | (b) It is the intent of the General Assembly that no agreement as to the distribution of the25 |
|---|
| 41 | + | proceeds of the tax shall enrich any political subdivision beyond a sum which in the26 |
|---|
| 42 | + | absence of the distribution would be raised through other sources of revenue. The27 |
|---|
| 43 | + | distribution shall be in accordance with a certificate which shall be executed in behalf of28 |
|---|
| 44 | + | each respective governing authority, except as otherwise provided in this subsection, and29 |
|---|
| 45 | + | which shall encompass all respective political subdivisions, shall be filed with the30 |
|---|
| 46 | + | commissioner, and shall specify by percentage that portion of the remaining proceeds of31 |
|---|
| 47 | + | the tax available for distribution which each such political subdivision shall receive. On32 |
|---|
| 48 | + | or after July 1, 1995, the distribution of proceeds of the tax as specified in the certificate33 |
|---|
| 49 | + | shall be based upon, but not be limited to, the following criteria:34 |
|---|
| 50 | + | (1) The service delivery responsibilities of each political subdivision to the population35 |
|---|
| 51 | + | served by the political jurisdiction and served during normal business hours, conventions,36 |
|---|
| 52 | + | trade shows, athletic events and the inherent value to a community of a central business37 |
|---|
| 53 | + | district and the unincorporated areas of the county and the obligation of all residents of38 |
|---|
| 54 | + | the county for the maintenance and prosperity of the central business district and the39 |
|---|
| 55 | + | unincorporated areas of the county;40 |
|---|
| 56 | + | (2) The service delivery responsibilities of each political subdivision to the resident41 |
|---|
| 57 | + | population of the subdivision;42 |
|---|
| 58 | + | H. B. 1225 |
|---|
| 59 | + | - 2 - 24 LC 43 2933 |
|---|
| 60 | + | (3) The existing service delivery responsibility of each political subdivision; |
|---|
| 61 | + | 43 |
|---|
| 62 | + | (4) The effect of a change in sales tax distribution on the ability of each political44 |
|---|
| 63 | + | subdivision to meet its short-term and long-term debt;45 |
|---|
| 64 | + | (5) The point of sale and use which generates the tax to be apportioned;46 |
|---|
| 65 | + | (6) The existence of intergovernmental agreements among and between the political47 |
|---|
| 66 | + | subdivisions;48 |
|---|
| 67 | + | (7) The use by any political subdivision of property taxes and other revenues from some49 |
|---|
| 68 | + | taxpayers to subsidize the cost of services provided to other taxpayers of the levying50 |
|---|
| 69 | + | subdivision; and51 |
|---|
| 70 | + | (8) Any coordinated plan of county and municipal service delivery and financing.52 |
|---|
| 71 | + | Notwithstanding the fact that a certificate shall not contain an execution in behalf of one53 |
|---|
| 72 | + | or more qualified municipalities within the special district or an execution of the county |
|---|
| 73 | + | 54 |
|---|
| 74 | + | whose boundaries are conterminous with that of the special district, if the combined total55 |
|---|
| 75 | + | of the populations of all such absent municipalities political subdivisions is less than56 |
|---|
| 76 | + | one-half of the aggregate population of all qualified municipalities located within the57 |
|---|
| 77 | + | special district, the submitting political subdivisions shall, in behalf of the absent58 |
|---|
| 78 | + | municipalities political subdivisions, specify a percentage of that portion of the remaining59 |
|---|
| 79 | + | proceeds which each such municipality or county shall receive, which percentage shall not60 |
|---|
| 80 | + | be less than that proportion which each absent municipality's population or absent county's61 |
|---|
| 81 | + | unincorporated population bears to the total population of all qualified municipalities62 |
|---|
| 82 | + | within the special district multiplied by that portion of the remaining proceeds which are63 |
|---|
| 83 | + | received by all qualified municipalities political subdivisions within the special district. 64 |
|---|
| 84 | + | For the purpose of determining the population of the absent municipalities, only that65 |
|---|
| 85 | + | portion of the population of each such municipality which is located within the special66 |
|---|
| 86 | + | district shall be computed. No certificate may contain a total of specified percentages in67 |
|---|
| 87 | + | excess of 100 percent. The certificate shall be filed with the commissioner by March 1,68 |
|---|
| 88 | + | 1980, for those special districts in which the tax authorized by this article is being levied69 |
|---|
| 89 | + | H. B. 1225 |
|---|
| 90 | + | - 3 - 24 LC 43 2933 |
|---|
| 91 | + | on January 1, 1980. For all other special districts in which the tax shall be imposed |
|---|
| 92 | + | 70 |
|---|
| 93 | + | subsequent to January 1, 1980, the certificate shall be filed with the commissioner within71 |
|---|
| 94 | + | 60 days after the tax is imposed within the district. The commissioner shall continue to72 |
|---|
| 95 | + | distribute the proceeds of the tax as otherwise provided in this Code section until the first73 |
|---|
| 96 | + | day of the next calendar year following the month in which the commissioner receives a74 |
|---|
| 97 | + | certificate as provided in this Code section, which certificate shall provide other75 |
|---|
| 98 | + | percentages upon which the commissioner shall make the distribution to the political76 |
|---|
| 99 | + | subdivisions entitled to the proceeds of the tax. At such time, the commissioner shall77 |
|---|
| 100 | + | thereafter distribute the proceeds of the tax in accordance with the directions of the78 |
|---|
| 101 | + | certificate.79 |
|---|
| 102 | + | (c) If the certificate provided for in subsection (b) of this Code section is not received by80 |
|---|
| 103 | + | the commissioner by the required date, the authority to impose the tax authorized by Code81 |
|---|
| 104 | + | Section 48-8-82 shall cease on the first day of the second calendar month following the82 |
|---|
| 105 | + | month in which the tax was initially imposed and the tax shall not be levied in the special83 |
|---|
| 106 | + | district after such date unless the reimposition of the tax is subsequently authorized84 |
|---|
| 107 | + | pursuant to Code Section 48-8-85. When the imposition of the tax is so terminated, the85 |
|---|
| 108 | + | commissioner shall retain the proceeds of the tax which were to be distributed to the86 |
|---|
| 109 | + | governing authorities of the county and qualified municipalities within the special district87 |
|---|
| 110 | + | until he or she |
|---|
| 111 | + | receives a certificate in behalf of each such governing authority specifying88 |
|---|
| 112 | + | the percentage of the proceeds which each such governing authority shall receive. If no89 |
|---|
| 113 | + | such certificate is received by the commissioner within 120 days of the date on which the90 |
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| 114 | + | authority to levy the tax was terminated, the proceeds shall escheat to the state and the91 |
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| 115 | + | commissioner shall transfer the proceeds to the state's general fund.92 |
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| 116 | + | (d)(1) A certificate providing for the distribution of the proceeds of the tax authorized93 |
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| 117 | + | by this article shall expire on December 31 of the second year following the year in which94 |
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| 118 | + | the decennial census is conducted. No later than December 30 of the second year95 |
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| 119 | + | following the year in which the census is conducted, a new distribution certificate96 |
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| 120 | + | H. B. 1225 |
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| 121 | + | - 4 - 24 LC 43 2933 |
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| 122 | + | meeting the requirements for certificates specified by subsection (b) of this Code section |
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| 123 | + | 97 |
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| 124 | + | shall be filed with and received by the commissioner. The General Assembly recognizes98 |
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| 125 | + | that the requirement for government services is not always in direct correlation with99 |
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| 126 | + | population. Although a new distribution certificate is required within a time certain of the100 |
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| 127 | + | decennial census, this requirement is not meant to convey an intent by the General101 |
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| 128 | + | Assembly that population as a criterion should be more heavily weighted than other102 |
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| 129 | + | criteria. It is the express intent of the General Assembly in requiring such renegotiation103 |
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| 130 | + | that eligible political subdivisions shall analyze local service delivery responsibilities and104 |
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| 131 | + | the existing allocation of proceeds made available to such governments under the105 |
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| 132 | + | provisions of this article and make rational the allocation of such resources to meet such106 |
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| 133 | + | service delivery responsibilities. Political subdivisions in their renegotiation of such107 |
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| 134 | + | distributions shall at a minimum consider the criteria specified in subsection (b) of this108 |
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| 135 | + | Code section.109 |
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| 136 | + | (2) The commissioner shall be notified in writing of the commencement of renegotiation110 |
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| 137 | + | proceedings by the county governing authority on behalf of all eligible political111 |
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| 138 | + | subdivisions within the special district. The eligible political subdivisions shall112 |
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| 139 | + | commence renegotiations at the call of the county governing authority before July 1 of113 |
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| 140 | + | the second year following the year in which the census is conducted. If the county114 |
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| 141 | + | governing authority does not issue the call by that date, any eligible municipality may115 |
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| 142 | + | issue the call and so notify the commissioner and all eligible political subdivisions within116 |
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| 143 | + | the special district.117 |
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| 144 | + | (3) Following the commencement of such renegotiation, if the parties necessary to an118 |
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| 145 | + | agreement fail to reach an agreement within 60 days, such parties shall submit the dispute119 |
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| 146 | + | to nonbinding arbitration, mediation, or such other means of resolving conflicts in a120 |
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| 147 | + | manner which attempts to reach a resolution of the dispute. Any renegotiation agreement121 |
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| 148 | + | reached pursuant to this paragraph shall be in accordance with the requirements specified122 |
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| 149 | + | in paragraph (1) of this subsection.123 |
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| 150 | + | H. B. 1225 |
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| 151 | + | - 5 - 24 LC 43 2933 |
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| 152 | + | (4) Reserved. |
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| 153 | + | 124 |
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| 154 | + | (5) If a new distribution certificate as provided for in this Code section is not received125 |
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| 155 | + | by the commissioner, the authority to impose the tax authorized by Code Section 48-8-82126 |
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| 156 | + | shall cease, and the tax shall not be levied in the special district after such date unless the127 |
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| 157 | + | reimposition of the tax is subsequently authorized pursuant to Code Section 48-8-85.128 |
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| 158 | + | When the imposition of the tax is so terminated, the commissioner shall retain the129 |
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| 159 | + | proceeds of the tax which were to be distributed to the governing authorities of the county130 |
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| 160 | + | and qualified municipalities within the special district until the commissioner receives a131 |
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| 161 | + | certificate on behalf of each such governing authority specifying the percentage of the132 |
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| 162 | + | proceeds which each such governing authority shall receive. If no such certificate is133 |
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| 163 | + | received by the commissioner within 120 days of the date on which the authority to levy134 |
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| 164 | + | the tax was terminated, the proceeds shall escheat to the state, and the commissioner shall135 |
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| 165 | + | transfer the proceeds to the state's general fund.136 |
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| 166 | + | (6) If the commissioner receives a new distribution certificate by the required date, the137 |
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| 167 | + | commissioner shall distribute the proceeds of the tax in accordance with the directions138 |
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| 168 | + | of the new distribution certificate commencing on January 1 of the year immediately139 |
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| 169 | + | following the year in which such certificate was executed by the parties or the judge or140 |
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| 170 | + | the first day of the second calendar month following the month such certificate was141 |
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| 171 | + | executed by the parties or the judge, whichever is sooner.142 |
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| 172 | + | (7) Costs of any conflict resolution under paragraph (3) or (4) of this subsection shall be143 |
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| 173 | + | borne proportionately by the affected political subdivisions in accordance with the final144 |
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| 174 | + | percentage distributions of the proceeds of the tax as reflected by the new distribution145 |
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| 175 | + | certificate.146 |
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| 176 | + | (8) Political subdivisions shall be authorized, at their option, to renegotiate distribution147 |
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| 177 | + | certificates on a more frequent basis than is otherwise required under this subsection.148 |
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| 178 | + | (9) No provision of this subsection shall apply to any county which is authorized to levy149 |
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| 179 | + | or which levies a local sales tax, local use tax, or local sales and use tax for educational150 |
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| 180 | + | H. B. 1225 |
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| 181 | + | - 6 - 24 LC 43 2933 |
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| 182 | + | purposes pursuant to a local constitutional amendment or to any county which is |
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| 183 | + | 151 |
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| 184 | + | authorized to expend all or any portion of the proceeds of any sales tax, use tax, or sales152 |
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| 185 | + | and use tax for educational purposes pursuant to a local constitutional amendment."153 |
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| 186 | + | SECTION 2.154 |
|---|
| 187 | + | Said article is further amended by revising subsection (c) of Code Section 48-8-89.1, relating155 |
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| 188 | + | to procedure for certifying additional qualified municipalities, issuance of new distribution156 |
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| 189 | + | certificate, and cessation of authority to collect tax ceases upon failure to file new certificate,157 |
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| 190 | + | as follows:158 |
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| 191 | + | "(c) Except as otherwise provided in this subsection, a distribution certificate required by159 |
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| 192 | + | this Code section must be executed by the governing authorities of the county within which160 |
|---|
| 193 | + | the special district is located and each qualified municipality located wholly or partially161 |
|---|
| 194 | + | within the special district, including the new qualified municipality. Notwithstanding the162 |
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| 195 | + | fact that a certificate shall not contain an execution in behalf of the county within which |
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| 196 | + | 163 |
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| 197 | + | the special district is located or one or more qualified municipalities within the special164 |
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| 198 | + | district, if the combined total of the populations of all such absent municipalities and the165 |
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| 199 | + | absent county's unincorporated population is less than one-half of the aggregate population166 |
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| 200 | + | of all qualified municipalities located within the special district, the submitting political167 |
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| 201 | + | subdivisions shall, in behalf of the absent municipalities political subdivisions, specify a168 |
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| 202 | + | percentage of that portion of the remaining proceeds which each such municipality political169 |
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| 203 | + | subdivision shall receive, which percentage shall not be less than that proportion which170 |
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| 204 | + | each absent municipality's and any absent county's unincorporated population bears to the171 |
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| 205 | + | total population of all qualified municipalities within the special district multiplied by that172 |
|---|
| 206 | + | portion of the remaining proceeds which are received by all qualified municipalities 173 |
|---|
| 207 | + | political subdivisions within the special district. For the purpose of determining the174 |
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| 208 | + | population of the absent municipalities, only that portion of the population of each such175 |
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| 209 | + | municipality which is located within the special district shall be computed."176 |
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| 210 | + | H. B. 1225 |
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| 211 | + | - 7 - 24 LC 43 2933 |
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| 212 | + | SECTION 3. |
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| 213 | + | 177 |
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| 214 | + | All laws and parts of laws in conflict with this Act are repealed.178 |
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| 215 | + | H. B. 1225 |
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