Bill Text: GA HR13 | 2011-2012 | Regular Session | Introduced

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

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Bill Title: Sales and use tax; 25 percent for transportation; provide - CA

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2011-01-26 - House Second Readers [HR13 Detail]

Download: Georgia-2011-HR13-Introduced.html

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LC 34 2794

A RESOLUTION

Proposing an amendment to the Constitution so as to provide for the dedication of 25 percent of the revenue received by the state from the levy of the state sales and use tax to be used for transportation purposes; to provide for submission of this amendment for ratification or rejection; and for other purposes.

BE IT RESOLVED BY THE GENERAL ASSEMBLY OF GEORGIA:

SECTION 1.

Article III, Section IX, Paragraph VI of the Constitution is amended by adding a new subparagraph to read as follows:

"(b.1)(1) As used in this subparagraph, the term:

(A) 'Annual population change' means the most recent available annual percentage change in population for the State of Georgia as determined by the United States decennial census and any updates thereto.

(B) 'Fiscal year' means the state fiscal year specified under subparagraph (b) of Paragraph II of this section.

(2) Subject to the phase-in provisions in subparagraph (b.1)(3) of this Paragraph, an amount equal to 25 percent of the proceeds of the state sales and use tax shall be appropriated for all activities incident to providing and maintaining an adequate system of transportation in this state, as authorized by general law, and for grants to counties by law authorizing the construction and maintenance of transportation infrastructure, as provided by general law authorizing such grants. Such amount is appropriated for, and shall be available for, such transportation purposes regardless of whether the General Assembly enacts a general appropriations Act; and such amount need not be specifically stated in any general appropriations Act passed by the General Assembly in order to be available for such purposes; provided, however, that this shall not preclude the General Assembly from appropriating for transportation purposes an amount greater than the sum specified by this subparagraph for transportation purposes. The expenditure of such funds shall be subject to all the rules, regulations, and restrictions imposed on the expenditure of appropriations by provisions of the Constitution and laws of this state, unless such provisions are in conflict with the provisions of this subparagraph; provided, however, that the proceeds of the tax appropriated under this subparagraph shall not be subject to budgetary reduction. In the event of invasion of this state by land, sea, or air or in case of a major catastrophe so proclaimed by the Governor, such funds may be utilized for defense or relief purposes on the executive order of the Governor.

(3) The dedication of a portion of state sales and use tax proceeds for transportation purposes under this subparagraph shall be implemented in the following manner. In the fiscal year following the first fiscal year that state general funds collected exceed the amount of state general funds collected in fiscal year 2008, an amount equal to the amount by which state general funds collected exceeds the immediately preceding fiscal year's state general funds collected by the sum of 3 percent plus the annual population change shall be calculated. Such amount shall be added to the amount of the previous fiscal year's required appropriation under this subparagraph; provided, however, that the amount of increase in any single fiscal year shall not exceed 3 percent of all state general funds collected. The amount of funds dedicated under this subparagraph shall not increase as a percentage of state sales and use taxes in any fiscal year in which the amount of state general funds collected decreases from the amount of state general funds collected in the previous fiscal year or in any fiscal year in which the amount of state general funds collected for that year does not exceed the highest amount collected in any previous fiscal year. The amount so calculated shall be appropriated and dedicated to transportation purposes. This phase-in will continue with the amount appropriated each fiscal year under this subparagraph never decreasing as a percentage of state sales and use tax until the total sum appropriated is equal to 25 percent of the proceeds of the state sales and use tax received by the state for the immediately preceding fiscal year. In the year following the year the phase-in under the provisions of this subparagraph is completed, subparagraph (b.1)(1) of this Paragraph and this subparagraph shall be of no further force or effect.

(4) The General Assembly shall provide by general law for such matters as may be necessary to implement and enforce the provisions of this subparagraph."

SECTION 2.

The above proposed amendment to the Constitution shall be published and submitted as provided in Article X, Section I, Paragraph II of the Constitution. The ballot submitting the above proposed amendment shall have written or printed thereon the following:

"(  )  YES (  )  NO

Shall the Constitution of Georgia be amended so as to provide for, without raising taxes, the dedication of 25 percent of the amount collected as state sales and use taxes to be used for transportation purposes?"

All persons desiring to vote in favor of ratifying the proposed amendment shall vote "Yes." All persons desiring to vote against ratifying the proposed amendment shall vote "No." If such amendment shall be ratified as provided in said Paragraph of the Constitution, it shall become a part of the Constitution of this state.