O.C.G.A. § 48-8-245 — Timing for imposition of tax following approval; termination of tax

(a) If the imposition of the special district transportation sales and use tax is approved at the special election, the collection of such tax 1020 48-8-245 shall begin on the ﬁrst day of the next succeeding calendar quarter beginning more than 80 days after the date of the election. With respect to services which are regularly billed on a monthly basis, however, the tax 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) On the ﬁnal day of the ten-year period of time speciﬁed for the imposition of the tax; or (2) As of the end of the calendar quarter during which the state revenue commissioner determines that the tax has raised revenues sufficient to provide to 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 special district transportation tax. (c)(1) No more than a single tax under this article may be collected at any time within a special district. (2) Upon the adoption of resolutions by the governing bodies of a majority of the counties within a special district in which a tax authorized by this article is in effect, an election may be held for the reimposition of the tax while the tax is in effect. Proceedings for the development of an investment list and for the reimposition of a tax shall be in the same manner as provided for in Code Sections 48-8-241 and 48-8-243. (3) Following the expiration of the special district transportation sales and use tax under this article, or following a special election in which voters in a special district rejected the imposition of the tax, upon the adoption of resolutions by the governing bodies of a majority of counties within a special district, an election may be held for the imposition of a tax under this article in the same manner as provided in this article for the initial imposition of such tax. The election superintendents shall issue the call and conduct the election in the manner authorized by general law. The development of the investment list for such special district shall follow the dates established in Code Section 48-8-243 with the years adjusted appropriately, and such schedule shall be posted on a website developed by the state revenue commissioner to be used exclusively for matters related to the special district transportation sales and use tax within 30 days of the later of the state revenue commissioner’s receipt of notice from the ﬁnal county governing body required to adopt a resolution. History. Code 1981, § 48-8-245, enacted by Ga. L. 2010, p. 778, § 6/HB 277; Ga. L. 2015, p. 236, § 7-3/HB 170. 1021 Editor’s notes. Ga. L. 2015, p. 236, § 8-1/HB 170, not codiﬁed by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘Transportation Funding Act of 2015.’” Ga. L. 2015, p. 236, § 8-2/HB 170, not codiﬁed by the General Assembly, provides that: “It is the intention of the General Assembly, subject to appropriations and other constitutional obligations of this state, that year to year revenue increases be prioritized to fund education, transportation, and health care in this state.” 48-8-247 Ga. L. 2015, p. 236, § 9-1(b)/HB 170, not codiﬁed by the General Assembly, provides that: “Tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the passage of this Act and shall continue to be governed by the provisions of Title 48 of the Official Code of Georgia Annotated as it existed immediately prior to the effective date of this Act.” This Act became effective July 1, 2015.