HB1111: HB1111 Sales and use tax; new special purpose local option sales tax dedicated to certain healthcare purposes; provide

26 LC 47 3887 House Bill 1111 By: Representatives Leverett of the 123 rd, Williams of the 148 th, Rhodes of the 124 th, 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 sales1 and use taxes, so as to provide for a new special purpose local option sales tax dedicated to2 certain healthcare purposes; to provide for definitions; to provide for authorization of tax and3 applicability; to provide for local authorization and referenda; to provide for the issuance of4 general obligation debt; to provide for imposition and terminat ion of tax; to provide for5 administration and collection of tax; to provide for limitations; to provide for reimposition; 6 to provide for returns; to provide for distribution of tax proc eeds; to provide for7 intergovernmental agreements; to provide for personal property in other jurisdictions; to8 prohibit taxation of products ordered and delivered outside of jurisdiction; to prohibit9 taxation of certain construction materials; to provide for records and reports; to provide for10 rules and regulations; to provide for impact on other taxes; to provide for infeasibility; to11 provide for modification of certain healthcare purposes; to pro vide for related matters; to12 repeal conflicting laws; and for other purposes.13 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:14 H. B. 1111 - 1 - 26 LC 47 3887 SECTION 1.15 Chapter 8 of Title 48 of the Official Code of Georgia Annotated , relating to sales and use16 taxes, is amended by revising subparagraph (a)(1)(C) of Code Se ction 48-8-6, relating to17 prohibition of political subdivisions from imposing various taxes, ceiling on local sales and18 use taxes, and taxation of mobile telecommunications, as follows:19 "(C) Up to 1 percent in aggregate of any sales and use taxes au thorized under Code20 Section 48-8-96, Code Section 48-8-97, Article 2B of this chapter, Part 3 of Article 321 of this chapter, and Article Articles 4 and 7 of this chapter."22 SECTION 2.23 Said chapter is further amended by adding a new article to read as follows:24 "ARTICLE 725 48-8-280.26 As used in this article, the term:27 (1) 'Capital outlay project' means major, permanent, or long-l ived improvements or28 betterments, such as land and structures, such as would be prop erly chargeable to a29 capital asset account and as distinguished from current expendi tures and ordinary30 maintenance expenses. Such term shall include, but not be limi ted to, buildings and31 appurtenances thereto, ambulances, and other major equipment.32 (2) 'Cost of the project' means:33 (A) All costs of acquisition, by purchase or otherwise, constr uction, assembly,34 installation, modification, renovation, extension, rehabilitati on, operation, or35 maintenance incurred in connection with any project of the special district or any part36 thereof;37 H. B. 1111 - 2 - 26 LC 47 3887 (B) All costs of real property or rights in property, fixtures, or personal property used38 in or in connection with or necessary for any project of the sp ecial district or for any39 facilities related thereto, including but not limited to the co st of all land, interests in40 land, estates for years, easements, rights, improvements, water rights, and connections41 for utility services; the cost of fees, franchises, permits, ap provals, licenses, and42 certificates; the cost of securing any such franchises, permits , approvals, licenses, or43 certificates; the cost of preparation of any application theref or; and the cost of all44 fixtures, machinery, equipment, furniture, and other property used in or in connection45 with or necessary for any project of the special district;46 (C) All costs of engineering, surveying, planning, environmental assessments, financial47 analyses, and architectural, legal, and accounting services and all expenses incurred by48 engineers, surveyors, planners, environmental scientists, fisca l analysts, architects,49 attorneys, accountants, and any other necessary technical personnel in connection with50 any project of the special district;51 (D) All expenses for inspection of any project of the special district;52 (E) All fees of any type charged to the special district in connection with any project53 of the special district;54 (F) All expenses of or incidental to determining the feasibility or practicability of any55 project of the special district;56 (G) All costs of plans and specifications for any project of the special district;57 (H) All costs of title insurance and examinations of title with respect to any project of58 the special district;59 (I) Repayment of any loans for the advance payment of any part of any of the60 foregoing costs, including interest thereon and any other expenses of such loans;61 (J) Administrative expenses of the special district and such other expenses as may be62 necessary or incidental to any project of the special district or the financing thereof; and63 H. B. 1111 - 3 - 26 LC 47 3887 (K) The establishment of a fund or funds or such other reserves as the commissioner64 may approve with respect to the financing and operation of any project of the special65 district.66 Any cost, obligation, or expense incurred for any of the purpos es specified in this67 paragraph shall be a part of the cost of the project of the special district and may be paid68 or reimbursed as otherwise authorized by this article.69 (3) 'Healthcare enhancement purpose' means any capital outlay project for hospitals,70 operation and maintenance costs of hospitals, and providing for bad debt, indigent care,71 and any other shortfalls associated with providing healthcare services to the community.72 (4) 'Hospital' means a nonprofit hospital, a hospital owned or operated by a hospital73 authority, or a nonprofit corporation formed, created, or opera ted by or on behalf of a74 hospital authority.75 (5) 'Hospital authority' mean any authority created by Article 4 of Chapter 7 of Title 31.76 48-8-281.77 (a) Pursuant to the authority granted by Article IX, Section I I, Paragraph VI of the78 Constitution of this state, there are created within this state 159 special districts. The79 geographical boundary of each county shall correspond with and shall be conterminous80 with the geographical boundary of the 159 special districts.81 (b) When the imposition of a special district sales and use tax is authorized according to82 the procedures provided in this article within a special district, the governing authority of83 any county in this state may, subj ect to the requirement of ref erendum approval and the84 other requirements of this article, impose within the special district a special sales and use85 tax for a limited period of time which tax shall be known as th e county hospital special86 purpose local option sales tax.87 (c) Except as provided in subsection (d) of this Code section, any tax imposed under this88 article shall be at the rate of up to 1 percent. Except as to rate, a tax imposed under this89 H. B. 1111 - 4 - 26 LC 47 3887 article shall correspond to the tax imposed by Article 1 of thi s chapter. An item or90 transaction which is not subject to taxation under Article 1 of this chapter shall not be91 subject to a tax imposed under this article, except that a tax imposed under this article shall92 apply to sales of motor fuels as prepaid local tax as such term is defined in Code Section93 48-8-2 and shall be applicable to the sale of food and food ing redients and alcoholic94 beverages as provided for in Code Section 48-8-3.95 (d) The sales and use tax levied pursuant to this article on sales of motor fuel as defined96 in Code Section 48-9-2 shall be at the rate of 1 percent of the retail sales price of the motor97 fuel which is not more than $3.00 per gallon.98 48-8-282.99 (a) Prior to the issuance of the call for the referendum and p rior to the vote of a county100 governing authority within a special district to impose the tax under this article, such101 governing authority may enter into an intergovernmental agreeme nt with any hospital102 authority operating within such special district governing the use of the proceeds of the sale103 and use tax levied pursuant to this article. The governing aut hority of the county within104 the special district voting to impose the tax authorized by this article shall notify the county105 election superintendent by forwarding to the superintendent a c opy of the resolution or106 ordinance of the governing authority calling for the imposition of such tax. Such ordinance107 or resolution shall specify eligible expenditures identified by the county and any hospital108 authority for use of proceeds distributed pursuant to subsectio n (b) of Code Section109 48-8-286. Such ordinance or resolution shall also specify:110 (1) The healthcare enhancement purpose or purposes for which the proceeds of the tax111 are to be used and may be expended within the special district;112 (2) The maximum period of time the tax will be levied, to be stated in calendar years or113 calendar quarters and not to exceed five years, unless the prov isions of Code114 H. B. 1111 - 5 - 26 LC 47 3887 Section 48-8-286 are applicable, in which case the maximum peri od of time for which115 the tax may be levied shall not exceed six years;116 (3) The estimated cost of the project or projects which will be funded from the proceeds117 of the tax, which estimated cost shall also be the estimated amount of net proceeds to be118 raised by the tax, unless the provisions of Code Section 48-8-286 are applicable, in which119 case the final day of the tax shall be based upon the length of time for which the tax was120 authorized to be levied by the referendum; and121 (4) If general obligation debt is to be issued in conjunction with the imposition of the tax,122 the principal amount of the debt to be issued, the purpose for which the debt is to be123 issued, the local government issuing the debt, the interest rate or rates or the maximum124 interest rate or rates which such debt is to bear, and the amount of principal to be paid in125 each year during the life of the debt.126 (b) Upon receipt of the resolution or ordinance, the election superintendent shall issue the127 call for an election for the purpose of submitting the question of the imposition of the tax128 to the voters of the county within the special district. The e lection superintendent shall129 issue the call and shall conduct the election on a date and in the manner authorized under130 Code Section 21-2-540. The election superintendent shall cause the date and purpose of131 the election to be published once a week for four weeks immediately preceding the date of132 the election in the official organ of the county. If general obligation debt is to be issued by133 the county in conjunction with the imposition of the tax, the n otice published by the134 election superintendent shall also include, in such form as may be specified by the county135 governing authority imposing the tax within the special district, the principal amount of the136 debt, the purpose for which the debt is to be issued, the rate or rates of interest or the137 maximum rate or rates of interest the debt will bear, and the amount of principal to be paid138 in each year during the life of the debt. The publication of s uch notice by the election139 superintendent shall take the place of the notice otherwise req uired by Code140 H. B. 1111 - 6 - 26 LC 47 3887 Section 36-80-11 or by subsection (b) of Code Section 36-82-1, which notice shall not be141 required.142 (c)(1) The ballot submitting the question of the imposition of the tax authorized by this143 article to the voters of the county within the special district shall have written or printed144 thereon the following:145 '( ) YES146 147 ( ) NO148 Shall a special ____ percent sales and use tax be imposed in th e special district of _______ County for a period of time not to exceed _______ for 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, following149 the language specified by paragraph (1) of this subsection, the following:150 'If imposition of the tax is approved by the voters, such vote shall also constitute151 approval of the issuance of general obligation debt of $_______ in the principal amount152 of $_______ for the above purpose.'153 (d) All persons desiring to vote in favor of imposing the tax shall vote 'Yes' and all persons154 opposed to levying the tax shall vote 'No.' If more than one-h alf of the votes cast are in155 favor of imposing the tax, then the tax shall be imposed as pro vided in this article;156 otherwise, the tax shall not be imposed and the question of imposing the tax shall not again157 be submitted to the voters of the county within the special dis trict until after 12 months158 immediately following the month in which the election was held; provided, however, that,159 if an election date authorized under Code Section 21-2-540 occurs during the twelfth month160 immediately following the month in which such election was held , the question of161 imposing the tax may be submitted to the voters of the county within the special district on162 such date. The election superintendent shall hold and conduct the election under the same163 rules and regulations as govern special elections. The superin tendent shall canvass the164 returns, declare the result of the election, and certify the result to the Secretary of State and165 to the commissioner. The expense of the election shall be paid from county funds.166 H. B. 1111 - 7 - 26 LC 47 3887 (e)(1) If the proposal includes the authority to issue general obligation debt and if more167 than one-half of the votes cast are in favor of the proposal, then the authority to issue such168 debt in accordance with Article IX, Section V, Paragraph I or A rticle IX, Section V,169 Paragraph II of the Constitution is given to the proper officers of the county issuing such170 debt; otherwise, such debt shall not be issued. If the authori ty to issue such debt is so171 approved by the voters, then such debt may be issued without fu rther approval by the172 voters.173 (2) If the issuance of general obligation debt is included and approved as provided in this174 Code section, then the governing authority of the county issuin g such debt may incur175 such debt either through the issuance and validation of general obligation bonds or176 through the execution of a promissory note or notes or other instrument or instruments. 177 If such debt is incurred through the issuance of general obligation bonds, such bonds and178 their issuance and validation shall be subject to Articles 1 and 2 of Chapter 82 of Title 36179 except as specifically provided otherwise in this article. If such debt is incurred through180 the execution of a promissory note or notes or other instrument or instruments, no181 validation proceedings shall be necessary and such debt shall b e subject to Code182 Sections 36-80-10 through 36-80-14 except as specifically provi ded otherwise in this183 article. In either event, such general obligation debt shall b e payable first from the184 separate account in which are placed the proceeds received by t he county issuing such185 debt from the tax authorized by this article. Such general obligation debt shall, however,186 constitute a pledge of the full faith, credit, and taxing power of the county issuing such187 debt, and any liability on such debt which is not satisfied fro m the proceeds of the tax188 authorized by this article shall be satisfied from the general funds of the county issuing189 such debt.190 H. B. 1111 - 8 - 26 LC 47 3887 48-8-283.191 (a) If the imposition of the tax is approved at a special elec tion provided for in Code192 Section 48-8-282, the tax shall be imposed and any services regularly billed on a monthly193 basis shall become effective with respect to such tax on the first day of the next succeeding194 calendar quarter which begins more than 80 days after the date of the election at which the195 tax was approved by the voters.196 (b) The tax shall cease to be imposed on the earliest of the following dates:197 (1) If the resolution or ordinance calling for the imposition of the tax provided for the198 issuance of general obligation debt and such debt is the subject of validation proceedings,199 as of the end of the first calendar quarter ending more than 80 days after the date on200 which a court of competent jurisdiction enters a final order de nying validation of such201 debt;202 (2) On the final day of the maximum period of time specified for the imposition of the203 tax; or204 (3) As of the end of the calendar quarter during which the commissioner determines that205 the tax will have raised revenues sufficient to provide to the county net proceeds equal206 to or greater than the amount specified as the estimated amount of net proceeds to be207 raised by the tax, unless the provisions in Code Section 48-8-286 are applicable, in which208 case the final day of the tax shall be based upon the length of time for which the tax was209 authorized to be levied by the referendum.210 (c)(1) At any time no more than a single tax of up to 1 percent under this article may be211 imposed within a special district.212 (2) The governing authority of a county within a special district in which a tax authorized213 by this article is in effect may, while the tax is in effect, adopt a resolution or ordinance214 calling for the reimposition of a tax as authorized by this article upon the termination of215 the tax then in effect, and a special election may be held for this purpose while the tax is216 in effect. Proceedings for the reimposition of a tax shall be in the same manner as217 H. B. 1111 - 9 - 26 LC 47 3887 proceedings for the initial imposition of the tax, provided that the newly authorized tax218 shall not be imposed until the expiration of the tax then in ef fect; provided, further,219 however, that, in the event of emergency conditions under which a county is unable to220 conduct a referendum so as to continue the tax then in effect w ithout interruption, the221 commissioner may, if feasible administratively, waive the limitations of subsection (a)222 of this Code section to the minimum extent necessary so as to permit the reimposition of223 a tax, if otherwise approved as required under this Code sectio n, without interruption,224 upon the expiration of the tax then in effect.225 (3) Following the expiration of a tax under this article, the governing authority of a226 county within a special district may initiate proceedings for t he reimposition of a tax227 under this article in the same manner as provided in this article for initial imposition of228 such tax.229 48-8-284.230 A tax levied pursuant to this article shall be exclusively administered and collected by the231 commissioner for the use and benefit of the county imposing the tax. Such administration232 and collection shall be accomplished in the same manner and subject to the same applicable233 provisions, procedures, and penalties provided in Article 1 of this chapter except that the234 sales and use tax provided in this article shall be applicable to sales of motor fuels as235 prepaid local tax as such term is defined in Code Section 48-8-2; provided, however, that236 all moneys collected from each taxpayer by the commissioner shall be applied first to such237 taxpayer's liability for taxes owed the state; and provided, further, that the commissioner238 may rely upon a representation by or on behalf of the county or the Secretary of State that239 such a tax has been validly imposed, and the commissioner and the commissioner's agents240 shall not be liable to any person for collecting any such tax which was not validly imposed. 241 Dealers shall be allowed a percentage of the amount of the tax due and accounted for and242 shall be reimbursed in the form of a deduction in submitting, r eporting, and paying the243 H. B. 1111 - 10 - 26 LC 47 3887 amount due if such amount is not delinquent at the time of payment. The deduction shall244 be at the rate and subject to the requirements specified under subsections (b) through (f)245 of Code Section 48-8-50.246 48-8-285.247 Each sales tax return remitting taxes collected under this arti cle shall separately identify248 the location of each retail establishment at which any of the taxes remitted were collected249 and shall specify the amount of sales and the amount of taxes c ollected at each250 establishment for the period covered by the return so as to facilitate the determination by251 the commissioner that all taxes imposed by this article are col lected and distributed252 according to situs of sale.253 48-8-286.254 (a) The proceeds of the tax collected by the commissioner in each county within a special255 district under this article shall be disbursed as soon as pract icable after collection as256 follows:257 (1) One percent of the amount collected shall be paid into the general fund of the state258 treasury so as to defray the costs of administration; and259 (2) Except for the percentage provided in paragraph (1) of this subsection, the remaining260 proceeds of the tax shall be distributed to the governing authority of the county within the261 special district imposing the tax as specified in subsection (b) of this Code section.262 (b) The county within the special district shall distribute an y proceeds provided for in263 subsection (a) of this Code section as follows:264 (1) To the county governing authority and any hospital authori ty as specified in an265 intergovernmental agreement. When an intergovernmental agreement has been entered266 into, the agreement shall, at a minimum, include:267 H. B. 1111 - 11 - 26 LC 47 3887 (A) The specific healthcare enhancement purpose or purposes to be funded pursuant268 to the agreement;269 (B) The estimated or projected dollar amounts allocated for ea ch healthcare270 enhancement purpose from tax proceeds from the tax authorized by this article;271 (C) The procedures for distributing proceeds from the tax authorized by this article to272 the hospital authorities;273 (D) A schedule for distributing proceeds from the tax authorized by this article to the274 hospital authorities, which schedule shall include the priority or order in which275 healthcare enhancement purposes will be fully or partially funded;276 (E) A provision that all capital outlay projects included in t he agreement shall be277 funded from proceeds from the tax authorized by this article ex cept as otherwise278 agreed;279 (F) A provision that proceeds from the tax authorized by this article shall be280 maintained in separate accounts and utilized exclusively for th e specified healthcare281 enhancement purposes;282 (G) Record keeping and audit procedures necessary to carry out the purposes of this283 article; and284 (H) Such other provisions as the county and participating hospital authorities choose285 to address; or286 (2) When an intergovernmental agreement has not been entered i nto pursuant to287 paragraph (1) of this subsection, the county within the special district shall distribute the288 proceeds of the tax authorized by this article to the governing authority of the county for289 one or more county-wide healthcare enhancement purposes specified by the governing290 authority of the county in the ordinance or resolution.291 H. B. 1111 - 12 - 26 LC 47 3887 48-8-287.292 (a) When a local sales or use tax has been paid with respect to tangible personal property293 by the purchaser either in another local tax jurisdiction withi n the state or in a tax294 jurisdiction outside the state, the tax may be credited against the tax authorized to be295 imposed by this article upon the same property. If the amount of sales or use tax so paid296 is less than the amount of the use tax due under this article, the purchaser shall pay an297 amount equal to the difference between the amount paid in the other tax jurisdiction and298 the amount due under this article. The commissioner may require such proof of payment299 in another local tax jurisdiction as he or she deems necessary; provided, however, that no300 credit shall be granted against the tax imposed under this arti cle for tax paid in another301 jurisdiction if the tax paid in such other jurisdiction is used to obtain a credit against any302 other local sales and use tax levied in the county or in a special district which includes the303 county; and, provided, further, that taxes so paid in another jurisdiction shall be credited304 first against the tax levied under Article 2 of this chapter, if applicable, and then against the305 tax levied under this article.306 (b) No tax provided for in this article shall be imposed upon the sale of tangible personal307 property which is ordered by and delivered to the purchaser at a point outside the308 geographical area of the county in which the tax is imposed regardless of the point at which309 title passes, if the delivery is made by the seller's vehicle, United States mail, or common310 carrier or by private or contract carrier licensed by the Feder al Motor Carrier Safety311 Administration or the Georgia Department of Public Safety.312 (c)(1) As used in this subsection, the term 'building and cons truction materials' means313 all building and construction materials, supplies, fixtures, or equipment, any combination314 of such items, and any other leased or purchased articles when the materials, supplies,315 fixtures, equipment, or articles are to be utilized or consumed during construction or are316 to be incorporated into construction work pursuant to a bona fi de written construction317 contract.318 H. B. 1111 - 13 - 26 LC 47 3887 (2) No tax provided for in this article shall be imposed upon the sale or use of building319 and construction materials when the contract pursuant to which the materials are320 purchased or used was advertised for bid prior to the voters' approval of the levy of the321 tax and the contract was entered into as a result of a bid actually submitted in response322 to the advertisement prior to approval of the levy of the tax.323 48-8-288.324 The commissioner shall have the power and authority to promulga te such rules and325 regulations as shall be necessary for the effective and efficie nt administration and326 enforcement of the collection of any tax authorized to be imposed by this article.327 48-8-289.328 Except as provided in Code Section 48-8-6, the tax authorized b y this article shall be in329 addition to any other local sales and use tax. Except as provided in Code Section 48-8-6,330 the imposition of any other local sales and use tax within a co unty shall not affect the331 authority of such a county to impose the tax authorized by this article and the imposition332 of such tax shall not affect the imposition of any otherwise authorized local sales and use333 tax within the county within the special district.334 48-8-290.335 The governing authority of the county and each hospital authority receiving any proceeds336 from the tax under this article shall maintain a record of each and every healthcare337 enhancement purpose for which the proceeds of the tax are used. Not later than 180 days338 following the close of each fiscal year, the governing authority of each county receiving339 any proceeds from the tax under this article shall publish annu ally, in a newspaper of340 general circulation within the boundaries of such county and in a prominent location on the341 county website, if such county maintains a website, a simple, n ontechnical report which342 H. B. 1111 - 14 - 26 LC 47 3887 shows for each healthcare enhancement purpose in the resolution or ordinance calling for343 imposition of the tax the original estimated cost, the current estimated cost if it is not the344 original estimated cost, amounts expended in prior fiscal years, amounts expended in the345 most recently completed fiscal year, any excess proceeds which have not been expended346 for healthcare enhancement purposes, estimated completion date, and the actual completion347 cost of any healthcare enhancement purposes completed during th e most recently348 completed fiscal year. The report shall also include a statement of what corrective action349 the county intends to implement with respect to each healthcare enhancement purpose350 which is underfunded or behind schedule.351 48-8-291.352 (a) As used in this Code section, the term 'infeasible' means that the healthcare353 enhancement purposes have, in the judgment of the governing authority as expressed in the354 resolution or ordinance required by subsection (b) of this Code section, become355 impracticable, unserviceable, unrealistic, or otherwise not in the best interests of the356 citizens of the county or special district.357 (b)(1) Notwithstanding any other provision of this article to the contrary, if the tax358 authorized by this article has been imposed within a special di strict for a healthcare359 enhancement purpose or purposes authorized by this article and one or more such360 purposes authorized therein become or are determined to be infe asible, then the361 provisions of this Code section shall apply; provided, however, that this Code section362 shall not apply until and unless the governing authority specified under paragraph (2) of363 this subsection adopts a resolution or ordinance determining th at the healthcare364 enhancement purpose or purposes for which the levy has been app roved have become365 infeasible in accordance with paragraph (2) of this subsection.366 H. B. 1111 - 15 - 26 LC 47 3887 (2)(A) If a healthcare enhancement purpose that has become infeasible is a purpose for367 which the county is responsible, an ordinance or resolution of the county shall be368 required determining that the purpose or purposes have become infeasible.369 (B) If a healthcare enhancement purpose that has become infeas ible is a hospital370 authority purpose, a resolution of the hospital authority responsible for the purpose shall371 be required determining that the purpose has become infeasible. Upon its approval by372 the hospital authority, such resolution shall be transmitted to the governing authority373 of the county. The county governing authority shall rely on the determination by the374 hospital authority that the purpose has become infeasible.375 (3) If the governing authority desiring to determine that a he althcare enhancement376 purpose is infeasible has incurred or entered into financing fo r such purpose, whether377 through an intergovernmental contract, a multiyear lease or purchase contract under Code378 Section 36-60-13, or other form of indebtedness, no such ordina nce or resolution shall379 be adopted until the governing authority of the county discharg es in full the obligation380 incurred or provides for the defeasance of such obligation.381 (c) Upon the adoption of the resolution or ordinance required by subsection (b) of this382 Code section, the tax shall continue to be imposed for the same period of time and for the383 raising of the same amount of revenue as originally authorized. Subject to approval in a384 referendum required by subsection (d) of this Code section, the county, or hospital385 authority, if the infeasible healthcare enhancement purpose is a purpose owned or operated386 by the hospital authority, or those entities that are part of a joint project, may expend the387 previously collected and future proceeds of the tax, or such portion thereof as was intended388 for the purpose that has been determined to be infeasible if the tax were imposed for more389 than one healthcare enhancement purpose, to reduce any general obligation indebtedness390 of the affected county within the special district other than indebtedness incurred pursuant391 to this article, or by paying such proceeds into the general fund of such county to be used392 for the purpose of reducing ad valorem taxes, or both. In the event of a joint healthcare393 H. B. 1111 - 16 - 26 LC 47 3887 enhancement purpose in which there is an intergovernmental agreement apportioning the394 purposes, the proceeds shall be divided among the entities to s uch joint agreement395 according to such apportionment. In the event of a joint healthcare enhancement purpose396 in which there is no agreement apportioning the purposes, the p roceeds shall be divided397 equally among the entities to the joint healthcare enhancement purposes.398 (d)(1) Upon the adoption of the resolution or ordinance required by subsection (b) of this399 Code section, the governing authority of the county shall notif y the county election400 superintendent by forwarding to the superintendent a copy of a resolution or ordinance401 calling for the modification of the healthcare enhancement purposes for which proceeds402 of the tax authorized by this article may be expended. Such ordinance or resolution shall403 specify the modified healthcare enhancement purposes for which the balance of proceeds404 of the tax are to be used and an estimate of the amount of the proceeds available to be405 used for the modified purpose.406 (2) Upon receipt of the resolution or ordinance required by this subsection, the election407 superintendent shall issue the call for an election for the pur pose of submitting to the408 voters of the county within the special district the question of modifying the healthcare409 enhancement purposes for which the proceeds of the levy may be expended. The election410 superintendent shall issue the call and shall conduct the election, in conjunction with the411 next election held, to submit to the electors of the special district the imposition of a tax412 under this article and shall conduct the election in the manner specified in subsection (b)413 of Code Section 48-8-282.414 (3) The ballot submitting a question of the approval of the modified purpose for a levy415 previously approved by the electors of the county within the special district as authorized416 by this Code section shall have written or printed thereon the following:417 H. B. 1111 - 17 - 26 LC 47 3887 '( ) YES418 419 ( ) NO420 421 422 423 424 Shall the healthcare enhancement purposes consisting of _________________ approved for use of proceeds of the special ___ percent sales and use tax imposed in the special district o f ____________ County in a referendum on ___________ be modified so as to authorize use of such proceeds for the purpose of (reduci ng 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 electors425 for approval of modified purpose, there shall be one question f or all healthcare426 enhancement purposes.427 (5) All persons desiring to vote in favor of modifying the hea lthcare enhancement428 purposes shall vote 'Yes,' and all persons opposed to modifying the healthcare429 enhancement purposes shall vote 'No.' If more than one-half of the votes cast are in favor430 of modifying the healthcare enhancement purposes, then the proceeds of the tax imposed431 as provided in this article shall be used for such modified pur poses; otherwise, the432 proceeds of the tax shall not be used for such modified purpose s . T h e e l e c t i o n433 superintendent shall hold and conduct the election under the same rules and regulations434 as govern special elections. The superintendent shall canvass the returns, declare the435 result of the election, and certify the result to the Secretary of State and to the436 commissioner. The expense of the election shall be paid from county funds."437 SECTION 2.438 All laws and parts of laws in conflict with this Act are repealed.439 H. B. 1111 - 18 -