Bill Text: GA SB332 | 2011-2012 | Regular Session | Amended

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: County Sales/Use Tax; expand the matters included in annual reporting of the expenditure of certain special purpose local option sales tax proceeds

Spectrum: Partisan Bill (Republican 6-0)

Status: (Passed) 2012-07-01 - Effective Date [SB332 Detail]

Download: Georgia-2011-SB332-Amended.html

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12 AM 34 0578

Senator Balfour of the 9th offered the following amendment:

Amend the House substitute to SB 332 (LC 34 3500S) by adding after "General;" on line 8 the following:
to amend Article 6 of Chapter 13 of Title 48 of the Official Code of Georgia Annotated, as enacted by Section 5-4 of HB 386 in the 2012 regular session of the General Assembly, relating to a local excise tax on energy used in manufacturing, to provide for certain procedures to be used to implement a local excise tax on energy; to provide for effective dates;

By adding between lines 65 and 66 the following:

SECTION 4.

Article 6 of Chapter 13 of Title 48 of the Official Code of Georgia Annotated, as enacted by Section 5-4 of HB 386 in the 2012 regular session of the General Assembly, relating to a local excise tax on energy used in manufacturing, is amended by revising Code Section 48-13-115, relating to the implementation of the excise tax, as follows:

"48-13-115.

(a)(1) Within 30 days following the meeting required under Code Section 48-13-113, if the governing authority of the county within the special district fails or refuses to enter into an intergovernmental agreement with the governing authority of each municipality wishing to participate in such excise tax, then the governing authority of each municipality wishing to levy the excise tax shall be authorized to adopt an ordinance levying the excise tax within the corporate limits of such municipality. If a county elects not to participate in such excise tax by not signing such agreement, then the county shall not receive any proceeds from the excise tax. The proceeds of such excise tax shall be deposited in the general fund of each municipality.

(2) If, subsequent to the levy of an excise tax by a municipality under paragraph (1) of this subsection, a county determines to commence proceedings for the imposition of the excise tax under this article, then proceedings for such imposition shall commence in the same manner as otherwise provided under Code Section 48-13-113. Except as to a municipality that levies a water and sewer projects and costs tax pursuant to Article 4 of Chapter 8 of this title, if a county complies with the requirements of this article and enacts an ordinance imposing the excise tax, the excise tax levied by such municipality shall cease on the day immediately prior to the day the new tax levied by the county commences. If such municipality elects not to participate, its current excise tax under this article shall terminate on the date the county's tax levy becomes effective, and it shall not receive any proceeds under the county levy.

(b)(1) If a municipality located within a special district where the excise tax is imposed by the county is not participating in such excise tax and is not receiving proceeds of that excise tax, the governing authority of that nonparticipating municipality may give written notice to the governing authority of the county and the governing authority of each participating municipality within the special district of its decision to opt in to the existing intergovernmental agreement. Within 60 days of the date of such notice, an amended intergovernmental agreement shall be executed by the governing authority of the municipality exercising such opt in and the governing authorities of the county and each currently participating municipality.

(2) Notwithstanding the provisions of paragraph (1) of subsection (a) of Code Section 48-13-116, when an amended intergovernmental agreement is executed pursuant to paragraph (1) of this subsection, the revised distribution of proceeds thereunder shall not become effective until the first day of the first month which is at least 12 months after the execution of such amended intergovernmental agreement. The distribution of proceeds of the excise tax shall continue under the prior intergovernmental agreement until the date provided for in this paragraph.

(c) Any county that desires to have an excise tax under this article levied county wide within the special district commencing January 1, 2013, shall deliver the written notice pursuant to Code Section 48-13-113 no later than September 1, 2012."

SECTION 5.

Said article is further amended by revising Code Section 48-13-116, as enacted by Section 5-4 of HB 386 in the 2012 regular session of the General Assembly, relating to procedures and limitations on the local excise tax on energy, as follows:

"48-13-116.

(a)(1) Except as otherwise provided in Code Section 48-13-115, an excise tax imposed under this article shall become effective on the first day of the next succeeding month following adoption of the ordinance unless otherwise specified in the intergovernmental agreement required by subsection (a) of Code Section 48-13-114, except that no such tax shall be imposed prior to January 1, 2013.

(2) If services are regularly billed on a monthly basis, however, the excise tax 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.

(b) The excise tax shall cease to be imposed on the first day of the next succeeding calendar quarter which begins more than 80 days after the adoption date of an ordinance terminating the excise tax.

(c) At no time shall more than a single 2 percent excise tax under this article be imposed within a special district or a municipality, except that in the event a municipality levies a water and sewer projects and costs tax pursuant to Article 4 of Chapter 8 of this title, a single 3 percent excise tax may be imposed within such municipality.

(d) Following the termination of an excise tax under this article, the governing authority of a county within a special district or the mayor or chief elected official of a municipality in the special district in which an excise tax authorized by this article is in effect may initiate proceedings for the reimposition of a tax under this article in the same manner as provided in this article for the initial imposition of such tax."

SECTION 6.

(a) Except as provided in subsection (b) of this section, this Act shall become effective on July 1, 2012.
(b) Sections 4 and 5 of this Act shall become effective on January 1, 2013.

By redesignating Section 4 on line 66 as Section 7.