O.C.G.A. § 48-8-111.1 — Application of part to consolidated government

(a) With respect to any consolidated government created by the consolidation of a county and one or more municipalities, the provisions 962 48-8-111.1 SALES AND USE TAXES 48-8-112 of this Code section shall control over any conﬂicting provisions of this part. (b) The tax authorized by this part, if imposed by a consolidated government, shall not be subject to any maximum period of time for which the tax may be levied if general obligation debt is to be issued in conjunction with the imposition of the tax. In such case the resolution or ordinance calling for the imposition of the tax shall not be required to state a maximum period of time for which the tax is to be levied; and the language relating to the maximum period of time for which the tax is to be levied shall be omitted from the ballot. The resolution or ordinance calling for the imposition of the tax shall state the maximum amount of revenue to be raised by the tax, and the tax shall terminate as provided in paragraph (1) or (3) of subsection (b) of Code Section 48-8-112. (c) A consolidated government shall be authorized to levy a tax for any capital outlay project provided for in subparagraphs (a)(1)(C), (a)(1)(D), and (a)(1)(F) of Code Section 48-8-111, or any combination thereof, without the necessity of operating such project jointly with a qualiﬁed municipal governing authority, owning or operating such projects with one or more qualiﬁed municipalities, or entering into a contract with one or more qualiﬁed municipalities with respect to such project. (d) In all respects not otherwise provided for in this Code section, the levy of a tax under this part by a consolidated government shall be in the same manner as the levy of the tax by any other county. History. Code 1981, § 48-8-111.1, enacted by Ga. L. 1985, p. 232, § 1; Ga. L. 1995, p. 172, § 3; Ga. L. 2004, p. 69, § 10; Ga. L. 2013, p. 141, § 48/HB 79. Editor’s notes. Ga. L. 2004, p. 69, § 1, not codiﬁed by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘State and Local Taxation, Financing, and Service Delivery Revision Act of 2004.’” Ga. L. 2004, p. 69, § 23(c), not codiﬁed by the General Assembly, provides that this Code section “shall apply with respect to taxes imposed or to be imposed under any resolution or ordinance adopted by a county or municipal governing authority on or after July 1, 2004; and, except as otherwise speciﬁcally provided in this Act, Sections 8, 9, 10 (the amendment to this Code section), 11, 12, 13, 14, and 15 of this Act shall not apply with respect to taxes imposed or to be imposed under resolutions and ordinances adopted prior to July 1, 2004.” 48-8-112. Effective date of tax; termination of tax; limitation on taxation; continuation of tax. (a) If the imposition of the tax is approved at the special election, 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. With respect to services 963 48-8-112 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 the previous sentence. (b) The tax shall cease to be imposed on the earliest of the following dates: (1) If the resolution or ordinance calling for the imposition of the tax provided for the issuance of general obligation debt and such debt is the subject of validation proceedings, as of the end of the ﬁrst calendar quarter ending more than 80 days after the date on which a court of competent jurisdiction enters a ﬁnal order denying validation of such debt; (2) On the ﬁnal day of the maximum period of time speciﬁed for the imposition of the tax; or (3) As of the end of the calendar quarter during which the commissioner determines that the tax will have raised revenues sufficient to provide to the county and qualiﬁed municipalities within the special district net proceeds equal to or greater than the amount speciﬁed as the estimated amount of net proceeds to be raised by the tax, unless the provisions in paragraph (1) of subsection (b) or subparagraph (b)(2)(A) of Code Section 48-8-115 are applicable, in which case the ﬁnal day of the tax shall be based upon the length of time for which the tax was authorized to be levied by the referendum. (c)(1) At any time no more than a single 1 percent tax under this part may be imposed within a special district. (2) The governing authority of a county in a special district in which a tax authorized by this part is in effect may, while the tax is in effect, adopt a resolution or ordinance calling for the reimposition of a tax as authorized by this part upon the termination of the tax then in effect; and a special election may be held for this purpose while the tax is in effect. Proceedings for the reimposition of a 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; provided, however, that, in the event of emergency conditions under which a county is unable to conduct a referendum so as to continue the tax then in effect without interruption, the commissioner may, if feasible administratively, waive the limitations of subsection (a) of this Code section to the minimum extent necessary so as to permit the reimposition of a tax, if otherwise approved as required under this Code section, without interruption, upon the expiration of the tax then in effect. (3) Following the expiration of a tax under this part, the governing authority of a county within a special district may initiate 964 48-8-113 proceedings for the reimposition of a tax under this part in the same manner as provided in this part for initial imposition of such tax. History. Code 1981, § 48-8-112, enacted by Ga. L. 1985, p. 232, § 1; Ga. L. 1987, p. 1322, § 2; Ga. L. 1995, p. 172, § 4; Ga. L. 1997, p. 519, § 1; Ga. L. 2002, p. 415, § 48; Ga. L. 2004, p. 69, § 11; Ga. L. 2024, p. 1052, § 5(52)/SB 448, effective July 1, 2024. Amendments. The 2024 amendment, effective July 1, 2024, part of an Act to revise, modernize, and correct the Code, revised punctuation in paragraph (c)(2). Editor’s notes. Ga. L. 1997, p. 519, § 2, not codiﬁed by the General Assembly, provides that this Act shall apply with respect to taxes imposed or to be imposed under resolutions or ordinances adopted on or after April 14, 1997. Ga. L. 2004, p. 69, § 1, not codiﬁed by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘State and Local Taxation, Financ- ing, and Service Delivery Revision Act of 2004.”’ Ga. L. 2004, p. 69, § 23(c), not codiﬁed by the General Assembly, provides that this Code section “shall apply with respect to taxes imposed or to be imposed under any resolution or ordinance adopted by a county or municipal governing authority on or after July 1, 2004; and, except as otherwise speciﬁcally provided in this Act, Sections 8, 9, 10, 11 (the amendment to this Code section), 12, 13, 14, and 15 of this Act shall not apply with respect to taxes imposed or to be imposed under resolutions and ordinances adopted prior to July 1, 2004.” Former subsection (d) was repealed on its own terms effective December 31, 2008.