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GA HB946
Bill
Status
Passed
5/6/2024
Primary Sponsor
Lee Hawkins
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AI Summary
- Requires counties and qualified municipalities to execute intergovernmental agreements prior to imposing the special district mass transportation sales and use tax, changing the agreement from optional ("may") to mandatory ("shall")
- Allows the tax rate to be up to 1% when an intergovernmental agreement is reached between the county and one or more qualified municipalities, provided that absent municipalities represent less than half the total municipal population in the special district; absent municipalities must receive at minimum a calculated share based on population (weighted 0.33) and centerline road miles (weighted 0.67)
- Extends the maximum tax imposition period from five years to six years when an intergovernmental agreement is entered into by a county and all qualified municipalities within the special district
- Eliminates the previous fallback distribution method (based on state auditor-certified transportation expenditure proportions) that applied when no intergovernmental agreement existed, requiring all proceeds to be distributed pursuant to the intergovernmental agreement
- Becomes effective upon the Governor's approval and applies only prospectively, not affecting any intergovernmental agreement entered into prior to the effective date
Legislative Description
Special district mass transportation sales and use tax; intergovernmental agreements; revise requirements
Last Action
Effective Date 2024-05-06
5/6/2024
Committee Referrals
Finance2/21/2024
Ways and Means1/22/2024
Full Bill Text
No bill text available