O.C.G.A. § 48-8-269.45 — Notice; meeting; resolution authorizing referendum

(a)(1) Any county qualiﬁed to levy a tax pursuant to paragraph (2) of subsection (b) of Code Section 48-8-269.41 shall deliver or mail a written notice to the mayor or chief elected official in each qualiﬁed municipality located within the special district prior to the issuance of the call for the referendum. Such notice shall contain the date, time, place, and purpose of a meeting at which the governing authorities of the county and of each qualiﬁed municipality are to meet to discuss possible transit projects from the regional transit plan for inclusion in the referendum and the rate of tax. The notice shall be delivered or mailed at least ten days prior to the date of the meeting. The meeting shall be held at least 60 days prior to any issuance of the call for the referendum. (2) At the meeting the county and all qualiﬁed municipalities may select transit projects for the county from the regional transit plan to be funded by the proceeds of the tax authorized by this article. (b) Following the meeting required by subsection (a) of this Code section, the county shall deliver or mail a written notice to the authority of the intent to call for a referendum to impose the tax authorized by this article. Such notice shall include a list of transit projects located within such county chosen from the regional transit plan which the county intends to fund with proceeds from the tax authorized under this article and the proposed operator of any such transit projects if such project or projects are services which require an operator. (c) Upon receipt of such notice from a county, the authority shall approve or deny any or all projects within a submitted transit project list and the proposed operator of any transit projects if such project or projects are services which require an operator. In making a determination upon whether to approve transit projects, the authority shall take into consideration any other transit projects the authority has approved for any neighboring counties, any transit projects in progress in any neighboring counties, and any additional federal or state funding that may be available for any projects. The authority shall make a determination and send notiﬁcation to a county approving or denying the submitted transit projects and operators, if applicable, no later than 20 days from the receipt of such list. 1075 48-8-269.45 REVENUE AND TAXATION 48-8-269.46 (d)(1) As soon as practicable after receipt of notice from the authority, the governing authority of the county desiring to call for a referendum shall, by a majority vote on a resolution offered for such purpose, submit the list of transit projects and the question of whether the tax should be approved to electors of the special district in the next scheduled election and shall notify the county election superintendent within the special district by forwarding to the superintendent a copy of such resolution calling for the imposition of the tax. Such list, or a digest thereof, shall be available during regular business hours in the office of the county clerk. (2) The resolution authorized by paragraph (1) of this subsection shall describe or identify: (A) The speciﬁc transit projects to be funded which shall have been selected from the regional transit plan and approved by the authority; (B) The approximate cost of such transit projects; (C) The operator selected for any transit project or projects proposed if such project or projects are services which require an operator; and (D) The maximum period of time, to be stated in calendar years, for which the tax may be imposed and the rate thereof. The maximum period of time for the imposition of the tax shall not exceed 30 years. History. Code 1981, § 48-8-269.45, enacted by Ga. L. 2018, p. 377, § 1-3/HB 930. 48-8-269.46. Ballot question; expenses of election; resubmission of question; general obligation debt. (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 ( ) NO 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 and for the raising of funds for transit projects?” (2) 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: 1076 48-8-269.46 SALES AND USE TAXES 48-8-269.46 “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.” (b) 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. (c) 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. (d)(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. (2) 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 1077 48-8-269.46 REVENUE AND TAXATION 48-8-269.48 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. History. Code 1981, § 48-8-269.46, enacted by Ga. L. 2018, p. 377, § 1-3/HB 930. PART 4 PROCEDURES FOR LEVY OF A TAX FOR TRANSIT PROJECTS 48-8-269.47. Tax rate; timing for imposition of tax following approval; termination of tax; timing for reimposition of tax. (a) 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. (b)(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. (c) The tax shall cease to be imposed on the ﬁnal day of the maximum period of time speciﬁed for the imposition of the tax. (d) 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. History. Code 1981, § 48-8-269.47, enacted by Ga. L. 2018, p. 377, § 1-3/HB 930. 48-8-269.48. Administration and collection of tax.