HB 1111: Sales and use tax; new special purpose local option sales tax dedicated to certain healthcare purposes; provide

House Bill 1111

By: Representatives Leverett of the 123rd, Williams of the 148th, Rhodes of the 124th, and Gunter of the 8th

A BILL TO BE ENTITLED

AN ACT

To amend Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxes, so as to provide for a new special purpose local option sales tax dedicated to certain healthcare purposes; to provide for definitions; to provide for authorization of tax and applicability; to provide for local authorization and referenda; to provide for the issuance of general obligation debt; to provide for imposition and termination of tax; to provide for administration and collection of tax; to provide for limitations; to provide for reimposition; to provide for returns; to provide for distribution of tax proceeds; to provide for intergovernmental agreements; to provide for personal property in other jurisdictions; to prohibit taxation of products ordered and delivered outside of jurisdiction; to prohibit taxation of certain construction materials; to provide for records and reports; to provide for rules and regulations; to provide for impact on other taxes; to provide for infeasibility; to provide for modification of certain healthcare purposes; to provide for related matters; to repeal conflicting laws; and for other purposes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

SECTION 1.

Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxes, is amended by revising subparagraph (a)(1)(C) of Code Section 48-8-6, relating to prohibition of political subdivisions from imposing various taxes, ceiling on local sales and use taxes, and taxation of mobile telecommunications, as follows: "(C) Up to 1 percent in aggregate of any sales and use taxes authorized under Code Section 48-8-96, Code Section 48-8-97, Article 2B of this chapter, Part 3 of Article 3 of this chapter, and Article Articles 4 and 7 of this chapter."

SECTION 2.

Said chapter is further amended by adding a new article to read as follows: "ARTICLE 7

48-8-280.

As used in this article, the term:

(1) 'Capital outlay project' means major, permanent, or long-lived improvements or betterments, such as land and structures, such as would be properly chargeable to a capital asset account and as distinguished from current expenditures and ordinary maintenance expenses. Such term shall include, but not be limited to, buildings and appurtenances thereto, ambulances, and other major equipment.

(2) 'Cost of the project' means:

(A) All costs of acquisition, by purchase or otherwise, construction, assembly, installation, modification, renovation, extension, rehabilitation, operation, or maintenance incurred in connection with any project of the special district or any part thereof;

(B) All costs of real property or rights in property, fixtures, or personal property used in or in connection with or necessary for any project of the special district or for any facilities related thereto, including but not limited to the cost of all land, interests in land, estates for years, easements, rights, improvements, water rights, and connections for utility services; the cost of fees, franchises, permits, approvals, licenses, and certificates; the cost of securing any such franchises, permits, approvals, licenses, or certificates; the cost of preparation of any application therefor; and the cost of all fixtures, machinery, equipment, furniture, and other property used in or in connection with or necessary for any project of the special district;

(C) All costs of engineering, surveying, planning, environmental assessments, financial analyses, and architectural, legal, and accounting services and all expenses incurred by engineers, surveyors, planners, environmental scientists, fiscal analysts, architects, attorneys, accountants, and any other necessary technical personnel in connection with any project of the special district;

(D) All expenses for inspection of any project of the special district;

(E) All fees of any type charged to the special district in connection with any project of the special district;

(F) All expenses of or incidental to determining the feasibility or practicability of any project of the special district;

(G) All costs of plans and specifications for any project of the special district;

(H) All costs of title insurance and examinations of title with respect to any project of the special district;

(I) Repayment of any loans for the advance payment of any part of any of the foregoing costs, including interest thereon and any other expenses of such loans;

(J) Administrative expenses of the special district and such other expenses as may be necessary or incidental to any project of the special district or the financing thereof; and

(K) The establishment of a fund or funds or such other reserves as the commissioner may approve with respect to the financing and operation of any project of the special district.

Any cost, obligation, or expense incurred for any of the purposes specified in this paragraph shall be a part of the cost of the project of the special district and may be paid or reimbursed as otherwise authorized by this article.

(3) 'Healthcare enhancement purpose' means any capital outlay project for hospitals, operation and maintenance costs of hospitals, and providing for bad debt, indigent care, and any other shortfalls associated with providing healthcare services to the community.

(4) 'Hospital' means a nonprofit hospital, a hospital owned or operated by a hospital authority, or a nonprofit corporation formed, created, or operated by or on behalf of a hospital authority.

(5) 'Hospital authority' mean any authority created by Article 4 of Chapter 7 of Title 31.

48-8-281.

(a) Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution of this state, there are created within this state 159 special districts. The geographical boundary of each county shall correspond with and shall be conterminous with the geographical boundary of the 159 special districts.

(b) When the imposition of a special district sales and use tax is authorized according to the procedures provided in this article within a special district, the governing authority of any county in this state may, subject to the requirement of referendum approval and the other requirements of this article, impose within the special district a special sales and use tax for a limited period of time which tax shall be known as the county hospital special purpose local option sales tax.

(c) Except as provided in subsection (d) of this Code section, any tax imposed under this article shall be at the rate of up to 1 percent. Except as to rate, a tax imposed under this article shall correspond to the tax imposed by Article 1 of this chapter. An item or transaction which is not subject to taxation under Article 1 of this chapter shall not be subject to a tax imposed under this article, except that a tax imposed under this article shall apply to sales of motor fuels as prepaid local tax as such term is defined in Code Section 48-8-2 and shall be applicable to the sale of food and food ingredients and alcoholic beverages as provided for in Code Section 48-8-3.

(d) The sales and use tax levied pursuant to this article on sales of motor fuel as defined in Code Section 48-9-2 shall be at the rate of 1 percent of the retail sales price of the motor fuel which is not more than $3.00 per gallon.

48-8-282.

(a) Prior to the issuance of the call for the referendum and prior to the vote of a county governing authority within a special district to impose the tax under this article, such governing authority may enter into an intergovernmental agreement with any hospital authority operating within such special district governing the use of the proceeds of the sale and use tax levied pursuant to this article. The governing authority of the county within the special district voting to impose the tax authorized by this article shall notify the county election superintendent by forwarding to the superintendent a copy of the resolution or ordinance of the governing authority calling for the imposition of such tax. Such ordinance or resolution shall specify eligible expenditures identified by the county and any hospital authority for use of proceeds distributed pursuant to subsection (b) of Code Section

48-8-286. Such ordinance or resolution shall also specify:

(1) The healthcare enhancement purpose or purposes for which the proceeds of the tax are to be used and may be expended within the special district;

(2) The maximum period of time the tax will be levied, to be stated in calendar years or calendar quarters and not to exceed five years, unless the provisions of Code Section 48-8-286 are applicable, in which case the maximum period of time for which the tax may be levied shall not exceed six years;

(3) The estimated cost of the project or projects which will be funded from the proceeds of the tax, which estimated cost shall also be the estimated amount of net proceeds to be raised by the tax, unless the provisions of Code Section 48-8-286 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; and

(4) If general obligation debt is to be issued in conjunction with the imposition of the tax, the principal amount of the debt to be issued, the purpose for which the debt is to be issued, the local government issuing the debt, the interest rate or rates or the maximum interest rate or rates which such debt is to bear, and the amount of principal to be paid in each year during the life of the debt.

(b) Upon receipt of the resolution or ordinance, the election superintendent shall issue the call for an election for the purpose of submitting the question of the imposition of the tax to the voters of the county within the special district. The election superintendent shall issue the call and shall conduct the election on a date and in the manner authorized under Code Section 21-2-540. The election superintendent shall cause the date and purpose of the election to be published once a week for four weeks immediately preceding the date of the election in the official organ of the county. If general obligation debt is to be issued by the county in conjunction with the imposition of the tax, the notice published by the election superintendent shall also include, in such form as may be specified by the county governing authority imposing the tax within the special district, the principal amount of the debt, the purpose for which the debt is to be issued, the rate or rates of interest or the maximum rate or rates of interest the debt will bear, and the amount of principal to be paid in each year during the life of the debt. The publication of such notice by the election superintendent shall take the place of the notice otherwise required by Code Section 36-80-11 or by subsection (b) of Code Section 36-82-1, which notice shall not be required.

(c)(1) The ballot submitting the question of the imposition of the tax authorized by this article to the voters of the county within the special district shall have written or printed thereon the following:

'( ) YES Shall a special ____ percent sales and use tax be imposed in the special district of _______ County for a period of time not to exceed _______ for ( ) NO the raising of an estimated amount of $_______ for the purpose of ____________?'

(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: '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.'

(d) All persons desiring to vote in favor of imposing the tax shall vote 'Yes' and all persons opposed to levying the tax shall vote 'No.' If more than one-half of the votes cast are in favor of imposing the tax, then the tax shall be imposed as provided in this article; otherwise, the tax shall not be imposed and the question of imposing the tax shall not again be submitted to the voters of the county within the special district until after 12 months immediately following the month in which the election was held; provided, however, that, if an election date authorized under Code Section 21-2-540 occurs during the twelfth month immediately following the month in which such election was held, the question of imposing the tax may be submitted to the voters of the county within the special district on such date. The election superintendent shall hold and conduct the election under the same rules and regulations as govern special elections. 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. (e)(1) If the proposal includes the authority to issue general obligation debt and if more than one-half of the votes cast are in favor of the proposal, then the authority to issue such debt in accordance with Article IX, Section V, Paragraph I or Article IX, Section V, Paragraph II of the Constitution is given to the proper officers of the county issuing such debt; 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 issuing such debt 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 issuing such debt from the tax authorized by this article. Such general obligation debt shall, however, constitute a pledge of the full faith, credit, and taxing power of the county issuing such debt, and any liability on such debt which is not satisfied from the proceeds of the tax authorized by this article shall be satisfied from the general funds of the county issuing such debt.

48-8-283.

(a) If the imposition of the tax is approved at a special election provided for in Code Section 48-8-282, the tax shall be imposed and any services regularly billed on a monthly basis shall become effective with respect to such tax 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.

(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 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 Code Section 48-8-286 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 tax of up to 1 percent under this article may be imposed within a special district.

(2) The governing authority of a county within a special district in which a tax authorized by this article 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 article 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, provided that the newly authorized tax shall not be imposed until the expiration of the tax then in effect; provided, further, 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 article, the governing authority of a county within a special district may initiate proceedings for the reimposition of a tax under this article in the same manner as provided in this article for initial imposition of such tax.

48-8-284.

A tax levied pursuant to this article shall be exclusively administered and collected by the commissioner for the use and benefit of the county imposing the tax. Such administration and collection shall be accomplished in the same manner and subject to the same applicable provisions, procedures, and penalties provided in Article 1 of this chapter except that the sales and use tax provided in this article shall be applicable to sales of motor fuels as prepaid local tax as such term is defined in Code Section 48-8-2; provided, however, that all moneys collected from each taxpayer by the commissioner shall be applied first to such taxpayer's liability for taxes owed the state; and provided, further, that the commissioner may rely upon a representation by or on behalf of the county or the Secretary of State that such a tax has been validly imposed, and the commissioner and the commissioner's agents shall not be liable to any person for collecting any such tax which was not validly imposed. Dealers shall be allowed a percentage of the amount of the tax due and accounted for and shall be reimbursed in the form of a deduction in submitting, reporting, and paying the amount due if such amount is not delinquent at the time of payment. The deduction shall be at the rate and subject to the requirements specified under subsections (b) through (f) of Code Section 48-8-50.

48-8-285.

Each sales tax return remitting taxes collected under this article shall separately identify the location of each retail establishment at which any of the taxes remitted were collected and shall specify the amount of sales and the amount of taxes collected at each establishment for the period covered by the return so as to facilitate the determination by the commissioner that all taxes imposed by this article are collected and distributed according to situs of sale.

48-8-286.

(a) The proceeds of the tax collected by the commissioner in each county within a special district under this article shall be disbursed as soon as practicable after collection as follows:

(1) One percent of the amount collected shall be paid into the general fund of the state treasury so as to defray the costs of administration; and

(2) Except for the percentage provided in paragraph (1) of this subsection, the remaining proceeds of the tax shall be distributed to the governing authority of the county within the special district imposing the tax as specified in subsection (b) of this Code section.

(b) The county within the special district shall distribute any proceeds provided for in subsection (a) of this Code section as follows:

(1) To the county governing authority and any hospital authority as specified in an intergovernmental agreement. When an intergovernmental agreement has been entered into, the agreement shall, at a minimum, include:

(A) The specific healthcare enhancement purpose or purposes to be funded pursuant to the agreement;

(B) The estimated or projected dollar amounts allocated for each healthcare enhancement purpose from tax proceeds from the tax authorized by this article;

(C) The procedures for distributing proceeds from the tax authorized by this article to the hospital authorities;

(D) A schedule for distributing proceeds from the tax authorized by this article to the hospital authorities, which schedule shall include the priority or order in which healthcare enhancement purposes will be fully or partially funded;

(E) A provision that all capital outlay projects included in the agreement shall be funded from proceeds from the tax authorized by this article except as otherwise agreed;

(F) A provision that proceeds from the tax authorized by this article shall be maintained in separate accounts and utilized exclusively for the specified healthcare enhancement purposes;

(G) Record keeping and audit procedures necessary to carry out the purposes of this article; and

(H) Such other provisions as the county and participating hospital authorities choose to address; or

(2) When an intergovernmental agreement has not been entered into pursuant to paragraph (1) of this subsection, the county within the special district shall distribute the proceeds of the tax authorized by this article to the governing authority of the county for one or more county-wide healthcare enhancement purposes specified by the governing authority of the county in the ordinance or resolution.

48-8-287.

(a) When a local sales or use tax has been paid with respect to tangible personal property by the purchaser either in another local tax jurisdiction within the state or in a tax jurisdiction outside the state, the tax may be credited against the tax authorized to be imposed by this article upon the same property. If the amount of sales or use tax so paid is less than the amount of the use tax due under this article, the purchaser shall pay an amount equal to the difference between the amount paid in the other tax jurisdiction and the amount due under this article. The commissioner may require such proof of payment in another local tax jurisdiction as he or she deems necessary; provided, however, that no credit shall be granted against the tax imposed under this article for tax paid in another jurisdiction if the tax paid in such other jurisdiction is used to obtain a credit against any other local sales and use tax levied in the county or in a special district which includes the county; and, provided, further, that taxes so paid in another jurisdiction shall be credited first against the tax levied under Article 2 of this chapter, if applicable, and then against the tax levied under this article.

(b) No tax provided for in this article shall be imposed upon the sale of tangible personal property which is ordered by and delivered to the purchaser at a point outside the geographical area of the county in which the tax is imposed regardless of the point at which title passes, if the delivery is made by the seller's vehicle, United States mail, or common carrier or by private or contract carrier licensed by the Federal Motor Carrier Safety Administration or the Georgia Department of Public Safety.

(c)(1) As used in this subsection, the term 'building and construction materials' means all building and construction materials, supplies, fixtures, or equipment, any combination of such items, and any other leased or purchased articles when the materials, supplies, fixtures, equipment, or articles are to be utilized or consumed during construction or are to be incorporated into construction work pursuant to a bona fide written construction contract.

(2) No tax provided for in this article shall be imposed upon the sale or use of building and construction materials when the contract pursuant to which the materials are purchased or used was advertised for bid prior to the voters' approval of the levy of the tax and the contract was entered into as a result of a bid actually submitted in response to the advertisement prior to approval of the levy of the tax.

48-8-288.

The commissioner shall have the power and authority to promulgate such rules and regulations as shall be necessary for the effective and efficient administration and enforcement of the collection of any tax authorized to be imposed by this article.

48-8-289.

Except as provided in Code Section 48-8-6, the tax authorized by this article shall be in addition to any other local sales and use tax. Except as provided in Code Section 48-8-6, the imposition of any other local sales and use tax within a county shall not affect the authority of such a county to impose the tax authorized by this article and the imposition of such tax shall not affect the imposition of any otherwise authorized local sales and use tax within the county within the special district.

48-8-290.

The governing authority of the county and each hospital authority receiving any proceeds from the tax under this article shall maintain a record of each and every healthcare enhancement purpose for which the proceeds of the tax are used. Not later than 180 days following the close of each fiscal year, the governing authority of each county receiving any proceeds from the tax under this article shall publish annually, in a newspaper of general circulation within the boundaries of such county and in a prominent location on the county website, if such county maintains a website, a simple, nontechnical report which shows for each healthcare enhancement purpose in the resolution or ordinance calling for imposition of the tax the original estimated cost, the current estimated cost if it is not the original estimated cost, amounts expended in prior fiscal years, amounts expended in the most recently completed fiscal year, any excess proceeds which have not been expended for healthcare enhancement purposes, estimated completion date, and the actual completion cost of any healthcare enhancement purposes completed during the most recently completed fiscal year. The report shall also include a statement of what corrective action the county intends to implement with respect to each healthcare enhancement purpose which is underfunded or behind schedule.

48-8-291.

(a) As used in this Code section, the term 'infeasible' means that the healthcare enhancement purposes have, in the judgment of the governing authority as expressed in the resolution or ordinance required by subsection (b) of this Code section, become impracticable, unserviceable, unrealistic, or otherwise not in the best interests of the citizens of the county or special district.

(b)(1) Notwithstanding any other provision of this article to the contrary, if the tax authorized by this article has been imposed within a special district for a healthcare enhancement purpose or purposes authorized by this article and one or more such purposes authorized therein become or are determined to be infeasible, then the provisions of this Code section shall apply; provided, however, that this Code section shall not apply until and unless the governing authority specified under paragraph (2) of this subsection adopts a resolution or ordinance determining that the healthcare enhancement purpose or purposes for which the levy has been approved have become infeasible in accordance with paragraph (2) of this subsection. (2)(A) If a healthcare enhancement purpose that has become infeasible is a purpose for which the county is responsible, an ordinance or resolution of the county shall be required determining that the purpose or purposes have become infeasible.

(B) If a healthcare enhancement purpose that has become infeasible is a hospital authority purpose, a resolution of the hospital authority responsible for the purpose shall be required determining that the purpose has become infeasible. Upon its approval by the hospital authority, such resolution shall be transmitted to the governing authority of the county. The county governing authority shall rely on the determination by the hospital authority that the purpose has become infeasible.

(3) If the governing authority desiring to determine that a healthcare enhancement purpose is infeasible has incurred or entered into financing for such purpose, whether through an intergovernmental contract, a multiyear lease or purchase contract under Code Section 36-60-13, or other form of indebtedness, no such ordinance or resolution shall be adopted until the governing authority of the county discharges in full the obligation incurred or provides for the defeasance of such obligation.

(c) Upon the adoption of the resolution or ordinance required by subsection (b) of this Code section, the tax shall continue to be imposed for the same period of time and for the raising of the same amount of revenue as originally authorized. Subject to approval in a referendum required by subsection (d) of this Code section, the county, or hospital authority, if the infeasible healthcare enhancement purpose is a purpose owned or operated by the hospital authority, or those entities that are part of a joint project, may expend the previously collected and future proceeds of the tax, or such portion thereof as was intended for the purpose that has been determined to be infeasible if the tax were imposed for more than one healthcare enhancement purpose, to reduce any general obligation indebtedness of the affected county within the special district other than indebtedness incurred pursuant to this article, or by paying such proceeds into the general fund of such county to be used for the purpose of reducing ad valorem taxes, or both. In the event of a joint healthcare enhancement purpose in which there is an intergovernmental agreement apportioning the purposes, the proceeds shall be divided among the entities to such joint agreement according to such apportionment. In the event of a joint healthcare enhancement purpose in which there is no agreement apportioning the purposes, the proceeds shall be divided equally among the entities to the joint healthcare enhancement purposes. (d)(1) Upon the adoption of the resolution or ordinance required by subsection (b) of this Code section, the governing authority of the county shall notify the county election superintendent by forwarding to the superintendent a copy of a resolution or ordinance calling for the modification of the healthcare enhancement purposes for which proceeds of the tax authorized by this article may be expended. Such ordinance or resolution shall specify the modified healthcare enhancement purposes for which the balance of proceeds of the tax are to be used and an estimate of the amount of the proceeds available to be used for the modified purpose.

(2) Upon receipt of the resolution or ordinance required by this subsection, the election superintendent shall issue the call for an election for the purpose of submitting to the voters of the county within the special district the question of modifying the healthcare enhancement purposes for which the proceeds of the levy may be expended. The election superintendent shall issue the call and shall conduct the election, in conjunction with the next election held, to submit to the electors of the special district the imposition of a tax under this article and shall conduct the election in the manner specified in subsection (b) of Code Section 48-8-282.

(3) The ballot submitting a question of the approval of the modified purpose for a levy previously approved by the electors of the county within the special district as authorized by this Code section shall have written or printed thereon the following: '( ) YES Shall the healthcare enhancement purposes consisting of _________________ approved for use of proceeds of the special ( ) NO ___ percent sales and use tax imposed in the special district of ____________ County in a referendum on ___________ be modified so as to authorize use of such proceeds for the purpose of (reducing debt, reducing ad valorem taxes, or reducing debt and ad valorem taxes) of the county?'

(4) If there are multiple healthcare enhancement purposes to be submitted to the electors for approval of modified purpose, there shall be one question for all healthcare enhancement purposes.

(5) All persons desiring to vote in favor of modifying the healthcare enhancement purposes shall vote 'Yes,' and all persons opposed to modifying the healthcare enhancement purposes shall vote 'No.' If more than one-half of the votes cast are in favor of modifying the healthcare enhancement purposes, then the proceeds of the tax imposed as provided in this article shall be used for such modified purposes; otherwise, the proceeds of the tax shall not be used for such modified purposes. The election superintendent shall hold and conduct the election under the same rules and regulations as govern special elections. 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."

SECTION 2.

All laws and parts of laws in conflict with this Act are repealed.