Transportation Trust Fund established; funding; accounting

(a)(1) There shall be established a Transportation Trust Fund as a separate fund in the state treasury. The commissioner of transportation shall be the trustee of the fund. (2) The state treasurer shall invest the money held in the Transportation Trust Fund in the same manner in which state funds are invested as authorized by the State Depository Board pursuant to Article 3 of Chapter 17 of Title 50. Interest earned by the money held in the trust fund shall be accounted for separately and shall be 346 40-2-151.2 REGISTRATION/LICENSING OF MOTOR VEH. 40-2-152 credited to the trust fund to be disbursed as other moneys in the trust fund. (b) Under the authority granted and subject to the conditions imposed by Article III, Section IX, Paragraph VI(r) of the Constitution of Georgia, for the period beginning on July 1, 2022, and ending on June 30, 2032, all of the money collected pursuant to paragraph (19) of subsection (a) of Code Section 40-2-151, Code Section 40-2-151.1, and subsection (b) of Code Section 48-13-50.3 shall be annually appropriated to the Transportation Trust Fund established by this Code section and such funds shall not lapse as otherwise required by Article III, Section IX, Paragraph IV(c) of the Constitution of Georgia. Each annual appropriation shall be made through the General Appropriations Act and shall include all of the money collected from such sources during the most recently completed fiscal year. (c) All of the money appropriated to the Transportation Trust Fund pursuant to subsection (b) of this Code section shall be dedicated for use and expended by the commissioner of transportation for transportation purposes and transit projects as such terms are defined in Code Section 40-2-151.1. Not more than ten percent of the funds shall be expended on transit projects. (d) The commissioner of transportation shall prepare an accounting of the funds expended pursuant to this subsection during the most recently completed fiscal year to be provided to the Office of Planning and Budget, the House Budget and Research Office, and the Senate Budget and Evaluation Office by January 1 of each year. History. Code 1981, § 40-2-151.2, enacted by Ga. L. 2021, p. 761, § 14/HB 511. 40-2-152. Fees for apportionable vehicles; restricted license plates for vehicles. (a) Except as otherwise provided for in this Code section, the annual fee for all apportionable vehicles not operated as a common or contract carrier for hire in accordance with owner declared gross vehicle weight or combined vehicle gross weight shall be as follows: (1) (2) (3) (4) (5) (6) Less than 30,001 lbs. .................................... 30,001 to 36,000 lbs. ..................................... 36,001 to 44,000 lbs. ..................................... 44,001 to 54,999 lbs. ..................................... 55,000 to 63,280 lbs ...................................... 63,281 lbs. to maximum permitted ................... $ 45.00 70.00 115.00 190.00 300.00 400.00 (b) Except as otherwise provided for in this Code section, the annual fee for all apportionable vehicles operated as a common or contract 347 40-2-152 MOTOR VEHICLES & TRAFFIC 40-2-152 carrier for hire in accordance with owner declared gross vehicle weight or combined vehicle gross weight shall be as follows: (1) (2) (3) (4) (5) (6) Less than 30,001 lbs. .................................... 30,001 to 36,000 lbs. ..................................... 36,001 to 44,000 lbs. ..................................... 44,001 to 54,999 lbs. ..................................... 55,000 to 63,280 lbs. ..................................... 63,281 lbs. to maximum permitted ................... $ 85.00 130.00 215.00 365.00 575.00 725.00 (c) For each apportionable motor bus or van-type vehicle, the fee shall be $3.75 for each 100 pounds or fractional part of 100 pounds factory weight. No motor bus license fee amount shall exceed $875.00. (d) Trucks transporting logs, pulpwood, or other forest products shall be issued restricted license plates, and the fees shall be as enumerated in Code Section 40-2-151. (e) Each school bus operated exclusively in the transportation of pupils and teachers to and from schools or school activities or in the transportation of the owner and his or her immediate family shall be issued a restricted license plate for the sum of $5.00. A bus owned by a church or owned in common with other churches and used and operated exclusively for the church in transporting members and patrons to and from church or church activities, when no part of the proceeds of the operation of the bus inures to the benefit of any private person, shall be issued a restricted license plate for the sum of $5.00 in the same manner as school buses when the bus complies with the laws applicable to school buses. (f) A truck or a truck-tractor hauling fertilizer, milk, or crops as defined in paragraph (7.1) of Code Section 1-3-3 shall be issued a restricted license plate with the fee computed in accordance with Code Section 40-2-151. (g) A farm vehicle shall be issued a restricted license plate with the fee computed in accordance with Code Section 40-2-151. (h) Only for apportionable vehicles registered under subsection (a), (b), or (c) of this Code section: (1) Each such apportionable vehicle shall be subject to an annual alternative ad valorem tax on such apportionable vehicle as authorized under Article VII, Section I, Paragraph (b)(3) of the Constitution. Such alternative ad valorem tax shall be in the amount specified in subsection (k) of this Code section and shall be collected by the commissioner at the same time as the registration fee required under subsection (a), (b), or (c) of this Code section; (2) Notwithstanding the provisions of Code Section 48-5-442.1, no ad valorem tax shall be assessed against such apportionable vehicle 348 40-2-152 REGISTRATION/LICENSING OF MOTOR VEH. 40-2-152 other than the alternative ad valorem tax under this Code section except that such apportionable vehicle shall not be relieved for any such ad valorem tax which accrued and was due and payable prior to registration under the International Registration Plan; and (3) The full amount of such alternative ad valorem tax proceeds shall not constitute fees for purposes of Code Section 40-2-131. Such proceeds shall be retained by the commissioner in a separate, segregated account for the purpose of allocation and distribution under subsection (m) of this Code section. (i) For all trailers and semitrailers owned by fleets whose tractors are registered under the International Registration Plan, the apportioned value for ad valorem taxes shall be determined as provided in Code Section 48-5-442.1. (j) For all trailers and semitrailers owned by fleets whose tractors are registered under the International Registration Plan, payment of ad valorem taxes shall be accepted by the department upon request of the taxpayer regardless of the county in which such trailer is domiciled. (k) Each apportionable vehicle identified under subsection (a), (b), or (c) of this Code section shall be subject to an alternative ad valorem tax which shall be determined by the value and rate assigned to each weight class. Each weight class shall be a separate subclass of motor vehicle, and the value of each vehicle shall remain the value for each tax year as follows: (1) Less than 30,001 lbs. shall be valued at $15,000.00 and taxed at $50.00 per year; (2) 30,001 to 36,000 lbs. shall be valued at $25,000.00 and taxed at $75.00 per year; (3) 36,001 to 44,000 lbs. shall be valued at $40,000.00 and taxed at $125.00 per year; (4) 44,001 to 54,999 lbs. shall be valued at $55,000.00 and taxed at $175.00 per year; (5) 55,000 to 63,280 lbs. shall be valued at $75,000.00 and taxed at $225.00 per year; and (6) 63,281 lbs. to maximum permitted shall be valued at $95,000.00 and taxed at $275.00 per year. (l) The commissioner shall add the alternative ad valorem tax in subsection (k) of this Code section to the vehicle registration fees in subsection (a), (b), or (c) of this Code section, prior to apportionment of those fees. The alternative ad valorem tax shall be apportioned on the same basis and in the same manner as the apportionable registration fees and collected at the same time. 349 40-2-152 MOTOR VEHICLES & TRAFFIC 40-2-152 (m)(1) The alternative ad valorem tax imposed by this Code section shall be collected by the commissioner and shall be distributed annually from the separate, segregated fund not later than August 1 of the calendar year immediately following the calendar year in which such taxes were paid to the commissioner, in the manner provided for in this subsection. (2)(A) One percent of the alternative ad valorem tax collected by the commissioner shall be paid into the general fund of the state treasury in order to defray costs of administration. (B) Except for the amount provided in subparagraph (A) of this paragraph, the remaining proceeds of the alternative ad valorem tax shall be allocated by county based upon the ratio of the number of apportioned vehicles attributed by the commissioner on an annual basis to each county to the number of apportioned vehicles submitted to and approved by the commissioner state wide. The proceeds so allocated shall then be distributed to each qualified tax jurisdiction within the county based upon the ratio of the most recently submitted and approved tax digest for each such qualified tax jurisdiction to the total of all tax digests of qualified tax jurisdictions located in the county. Qualified jurisdictions include only counties, municipalities, county school districts, and independent school districts which levy or cause to be levied for their benefit a property tax on real and tangible personal property. History. Code 1981, § 48-10-2.1, enacted by Ga. L. 1990, p. 1883, § 6; Ga. L. 1992, p. 771, § 28; Code 1981, § 40-2-152, as redesignated by Ga. L. 2002, p. 1074, §§ 1, 5; Ga. L. 2004, p. 1063, § 2; Ga. L. 2008, p. 835, § 5/SB 437; Ga. L. 2013, p. 32, § 2/HB 463; Ga. L. 2014, p. 866, § 40/SB 340; Ga. L. 2015, p. 30, § 1/SB 82; Ga. L. 2017, p. 774, § 40/HB 323. Editor’s notes. Ga. L. 2002, p. 1074, § 8, not codified by the General Assembly, provides that: “This Act shall not abate any prosecution, punishment, penalty, administrative proceedings or remedies, or civil action related to any violation of law committed prior to the effective date of this Act.” This Act became effective July 1, 2015. Ga. L. 2013, p. 32, § 5/HB 463, not codified by the General Assembly, provides, in part, that the amendment to this Code section shall be applicable to all registration, annual, or license fees of apportionable vehicles and ad valorem and alternative ad valorem taxes of apportionable vehicles on or after January 1, 2014. Ga. L. 2015, p. 30, § 4(b)/SB 82, not codified by the General Assembly, provides that: “Section 1 of this Act shall apply to all disbursements which occur after the effective date of this Act.” 350 40-2-153 REGISTRATION/LICENSING OF MOTOR VEH. 40-2-155 40-2-153. [Reserved] Registration and licensing of makers and dealers of motor vehicles; application; fee; dealer’s number plate; prohibited uses; licensing of persons transporting motor vehicles, mobile homes, or house trailers; exemption of farm tractors. History. Ga. L. 1937-38, Ex. Sess., p. 259, § 4; Ga. L. 1955, Ex. Sess., p. 38, § 2; Ga. L. 1959, p. 232, § 1; Ga. L. 1969, p. 135, § 1; Code 1933, § 91A-5303, enacted by Ga. L. 1978, p. 309, § 2; Code 1981, § 48-10-3; Ga. L. 1982, p. 3, § 48; Ga. L. 1992, p. 771, § 29; Ga. L. 1992, p. 2978, § 12; Code 1981, § 40-2-153, as redesignated by Ga. L. 2002, p. 1074, § 1; repealed by Ga. L. 2005, p. 321, § 4/HB 455, effective July 1, 2005. Editor’s notes. Ga. L. 2005, p. 321, § 4/HB 455 repealed and reserved this Code section, effective July 1, 2005. 40-2-154. License plates for different classes of vehicles; distinguishing markings.