HB1377: HB1377 Transit SPLOST; time limits upon recalling of an election; provisions

26 LC 39 5019S The House Committee on Transportation offers the following substitute to HB 1377: 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 prohibit the use of special district mass transportation sales and use2 taxes for the provision of free or reduced fares for public transit services; to provide for time3 limits upon the recalling of an election for approval of special districts for transit purposes4 sales and use tax (Transit SPLOST) within nonattainment areas upon failure to approve; to5 provide for related matters; to repeal conflicting laws; and for other purposes.6 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:7 SECTION 1.8 Chapter 8 of Title 48 of the Official Code of Georgia Annotated , relating to sales and use9 taxes, is amended in Code Section 48-8-260, relating to definitions relative to special district10 mass transportation sales and use tax, by revising paragraph (4) as follows:11 "(4) 'Transportation purposes' means and includes:12 (A) Roads, bridges, public transit, rails, airports, buses, se aports, including without13 limitation road, street, and bridge purposes pursuant to paragraph (1) of subsection (b)14 of Code Section 48-8-121, and all accompanying infrastructure and services necessary15 to provide access to these such transportation facilities, including new general16 H. B. 1377 (SUB) - 1 - 26 LC 39 5019S obligation debt and other multiyear obligations issued to finan ce such purposes but17 excluding purposes of providing free or reduced fares for public transit services;18 (B) The retirement of previously incurred general obligation debt with respect only to19 such purposes as identified in subparagraph (A) of this paragraph;20 (C) A capital outlay project or projects under subparagraph (a)(1)(M) of Code Section21 48-8-111, with respect only to such purposes as identified in subparagraph (A) of this22 paragraph; or23 (D) Any combination of two or more of the foregoing."24 SECTION 2.25 Said chapter is further amended in Code Section 48-8-269.46, re lating to ballot question,26 expenses of election, resubmission of question, and general obl igation debt for special27 districts within nonattainment areas relative to special districts for transit purposes sales and28 use tax (Transit SPLOST), by revising subsection (c) as follows:29 "(c) Where such question is not approved by the voters, the cou nty may resubmit such30 question from time to time upon compliance with the requirements of this article and after31 the passage of eight years from the date the special election was previously held."32 SECTION 3.33 All laws and parts of laws in conflict with this Act are repealed.34 H. B. 1377 (SUB) - 2 -