Bill Text: NC S601 | 2011-2012 | Regular Session | Amended

North Carolina Senate Bill 601 (Prior Session Legislation)

Bill Title: Regional Transportation Authorities

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2011-04-19 - Ref To Com On Finance [S601 Detail]

Download: North_Carolina-2011-S601-Amended.html

GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2011

S 1

SENATE BILL 601

Short Title: Regional Transportation Authorities.		(Public)
Sponsors:	Senator Clodfelter.
Referred to:	Finance.

April 19, 2011

A BILL TO BE ENTITLED

AN ACT to reorganize the statutes relating to regional public transportation and to authorize units of local government to create regional transportation funding agreements and to provide for financing.

The General Assembly of North Carolina enacts:

SECTION 1. The General Statutes are amended by adding a new Chapter to read:

"Chapter 136A.

"Regional Transportation Authorities.

"Article 1.

"Regional Transportation Funding Agreements.

"§ 136A‑101. Joint agency.

(a) In accordance with Article 20 of Chapter 160A of the General Statutes, two or more eligible units of local government may constitute a joint agency for the financing, construction, and operation of regional transportation projects pursuant to a Regional Transportation Funding Agreement (RTFA). Such joint agency is not a body politic and corporate, and the separate existences and powers of the participating local governments are not affected by the agreement, but powers may be delegated among the members pursuant to the interlocal agreement.

(b) Local governments are eligible to enter into an RTFA, provided each of the following conditions is satisfied as of the date of execution of the agreement:

(1) All local governments that are parties to the RTFA must be located within the boundaries of a single EPA boundary designation under the Clean Air Act for the eight‑hour ozone standard for North Carolina (an "ozone attainment area").

(2) Within the applicable ozone attainment area there is not more than one Metropolitan Planning Organization (MPO) under G.S. 136‑200, et seq., operating within that ozone attainment area. Multiple MPOs within the ozone attainment area disqualify all local governments within that ozone attainment area from being parties to an RTFA.

(3) The minimum number of parties to an RTFA are as follows: (i) all counties that are included within the boundaries of the ozone attainment area, plus (ii) all municipalities that are included within the boundaries of the ozone attainment area having a population of over 5,000 persons as of the most recent decennial federal census.

(4) No local government whose territory is included within the boundaries of an authority created under Article 2, 3, or 4 of this Chapter (formerly Article 25, Article 26, or Article 27 of Chapter 160A of the General Statutes) may participate in an RTFA.

(c) As used in this Article, "attainment area" has the same meaning as in 40 C.F.R. § 81.334 or other appropriate federal statute or regulation or State Implementation Plan under the Clean Air Act, 42 U.S.C. § 7410.

(d) The qualification or disqualification tests provided in subdivisions (b)(1), (b)(2), and (b)(3) of this section apply only at the time the RTFA is entered into.

(e) A copy of each agreement, as well as any amendment to such agreement, shall be filed with the Secretary of State and with the Secretary of Revenue.

"§ 136A‑102. Governance.

Decision making with respect to the joint agency and the RTFA is to be allocated among the participating members in the manner set out in the RTFA. The RTFA shall include provisions for the collection, administration, disbursement, and accounting for all funds that are handled pursuant to the RTFA, all consistent with the Local Government Finance Act.

"§ 136A‑103. Annual list of eligible transportation projects.

Among other provisions, the RTFA must provide for the preparation and for annual updating of a list of transportation projects eligible for funding under the RTFA. Projects shall have the following characteristics: (i) must be consistent with MPO plans; (ii) if a roadway project, must show a demonstrated ability to improve regional air quality and increase likelihood of attainment of the eight‑hour ozone standard; (iii) if a roadway project, must substantially increase connectivity among different parts of the region; and (iv) if a public transportation or mass transit project, must show a demonstrated ability to reduce roadway congestion and improve regional air quality. All projects on the list must be capable of construction, completion, and opening not later than seven years from the date placed on the list. Based on total project cost, no less than thirty‑five percent (35%) of projects shall be public transportation or mass transit projects. The list must include at least one project located wholly or partly in each county that is a member of the RTFA.

"§ 136A‑104. Revenues.

(a) In addition to any other funds that may be contributed by the participating units of local government under the RTFA, and in addition to all other federal, State, and local funds that may be available for such projects, counties that are participants in the RTFA may levy the following additional taxes for the sole and exclusive purpose of financing the planning, design, right‑of‑way acquisition for, and construction of, projects that are included on the RTFA project list:

(1) As provided in Article 47 of Chapter 105 of the General Statutes, a sales and use tax of one‑half percent (1/2%).

(2) A tax of five cents (5�) per gallon tax on retail sale of gasoline and diesel fuel.

(b) The levy of any tax under this section is subject to the following additional conditions and restrictions:

(1) The tax must be levied by all counties who are members of the RTFA, or it may be levied by none.

(2) No part of tax proceeds may be used to fund costs of administration of the RTFA; all such costs are to be funded by members from other revenues available to them.

(3) Any tax shall expire upon the later of dissolution of the RTFA or completion of the last project placed on any annual project list of the RTFA."

SECTION 2. Chapter 105 of the General Statutes is amended by adding a new Article to read:

"Article 47.

"Regional Transportation Funding Agreement Sales Tax.

"§ 105‑540.1. Short title.

This Article shall be known as the Regional Transportation Funding Agreement Sales Tax Act.

"§ 105‑540.2. Applicability.

This Article applies only to a county that is a party to a Regional Transportation Funding Agreement (RTFA) under Article 1 of Chapter 136A of the General Statutes.

"§ 105‑540.3. Purpose and intent.

It is the purpose of this Article to afford the counties that are parties to a RTFA with the opportunity to obtain an added source of revenue with which to meet their transportation needs by providing those counties authority to levy a one‑half percent (1/2%) sales and use tax as hereinafter provided.

"§ 105‑540.4. Levy of tax.

(a) A county board of commissioners may, after not less than 10 days' public notice and after a public hearing held pursuant thereto, by resolution, impose and levy the local sales and use tax, but the tax is not effective unless it is levied by all counties who are members of the RTFA, or it may be levied by none.

(b) Collection of the tax, and liability therefor, must begin and continue only on and after the first day of the month of either January or July, as set by order of the joint agency administering an RTFA after receiving notices that all counties that are party to an RTFA have passed resolutions levying the tax. In no event may the tax be imposed earlier than the first day of the second succeeding calendar month after the date of the adoption of the resolution. The joint agency must give the Secretary at least 90 days' advance notice of a new tax levy. The applicability of a new tax to purchases from printed catalogs becomes effective on the first day of a calendar quarter after a minimum of 120 days from the date the Secretary notifies the seller that receives orders by means of a catalog or similar publication of the new tax.

(c) Upon adoption of a resolution levying the tax, the board of county commissioners shall immediately deliver a certified copy of the resolution to the Secretary of Revenue. Upon approval of resolutions levying the tax by all counties that are party to the RTFA, the joint agency shall deliver to the Secretary a certified copy of its order setting the effective date of the tax. Upon receipt of these documents, the Secretary shall collect and administer the tax as provided in this Article.

"§ 105‑540.5. Secretary to collect and administer local sales and use tax.

(a) The Secretary shall collect and administer a tax levied by a county pursuant to this Article.

(b) The Secretary shall require retailers who collect use tax on sales to North Carolina residents to ascertain the county of residence of each buyer and provide that information to the Secretary along with any other information necessary for the Secretary to allocate the use tax proceeds to the correct taxing county.

"§ 105‑540.6. Disposition and distribution of taxes collected.

The Secretary shall, on a monthly basis, allocate to each taxing county for which the Secretary collects the tax the net proceeds of the tax collected in that county under this Article. The funds shall be expended only in accordance with the RTFA. The RTFA may require the funds to be paid over to the joint agency. For the purpose of this section, "net proceeds" means the gross proceeds of the tax collected in each county under this Article less taxes refunded, the cost to the State of collecting and administering the tax in the county as determined by the Secretary, and other deductions that may be charged to the county. If the Secretary collects local sales or use taxes in a month, and the taxes cannot be identified as being attributable to a particular taxing county, the Secretary shall allocate the taxes among the taxing counties in proportion to the amount of taxes collected in each county under this Article during that month and shall include them in the monthly distribution. Amounts collected by electronic funds transfer payments are included in the distribution for the month in which the return that applies to the payment is received.

"§ 105‑540.7. Expiration or repeal of levy.

(a) Any tax levied under such Article shall expire the next of the first day of January or July that occurs no earlier than the first day of the third month after dissolution of the RTFA or completion of the last project placed on any annual project list of the RTFA.

(b) In addition, all the counties that are parties to an RTFA may repeal the levy by resolution, to be effective on the next of the first day of January or July that occurs no earlier than the first day of the third month after the adoption of the final resolution or repeal. The repeal is not effective unless all counties that are parties to an RTFA have adopted such resolutions.

(c) The board of county commissioners, upon adoption of said resolution, shall cause a certified copy of the resolution to be delivered immediately to the Secretary of Revenue.

(d) No liability for any tax levied under this Article which shall have attached prior to the effective date on which a levy is terminated shall be discharged as a result of such termination, and no right to a refund of tax or otherwise which shall have accrued prior to the effective date on which a levy is terminated shall be denied as a result of such termination.

"§ 105‑540.8. Administration of taxes; exemption of food.

(a) Except as provided in this Article, the adoption, levy, collection, administration, and repeal of these additional taxes must be in accordance with Article 39 of this Chapter. G.S. 105‑468.1 is an administrative provision that applies to this Article.

(b) A tax levied under this Article does not apply to the sales price of food that is exempt from tax pursuant to G.S. 105‑164.13B.

"§ 105‑540.9. Limitation on administrative expenses.

No part of tax proceeds under this Article may be used to fund costs of administration of the RTFA; all such costs are to be funded by members from other revenues available to them."

SECTION 3.(a) Article 25 of Chapter 160A of the General Statutes, entitled "Public Transportation Authorities," is recodified as Article 2 of Chapter 136A of the General Statutes.

SECTION 3.(b) The following sections of Article 25 of Chapter 160A of the General Statutes recodified by subsection (a) of this section shall have the designations under Article 2 of Chapter 136A of the General Statutes as follows, and the Revisor of Statutes shall change any cross references to those sections, or to Article 25, accordingly:

CURRENT RECODIFIED

G.S. 160A‑575 G.S. 136A‑201

160A‑576 136A‑202

160A‑577 136A‑203

160A‑578 136A‑204

160A‑579 136A‑205

160A‑580 136A‑206

160A‑581 136A‑207

160A‑582 136A‑208

160A‑583 136A‑209

160A‑584 136A‑210

160A‑585 136A‑211

160A‑586 136A‑212

160A‑587 136A‑213

160A‑588 136A‑214

SECTION 4.(a) Article 26 of Chapter 160A of the General Statutes, entitled "Regional Public Transportation Authority," is recodified as Article 3 of Chapter 136A of the General Statutes.

SECTION 4.(b) The following sections of Article 26 of Chapter 160A of the General Statutes recodified by subsection (a) of this section shall have the designations under Article 3 of Chapter 136A of the General Statutes as follows, and the Revisor of Statutes shall change any cross references to those sections, or to Article 26, accordingly:

CURRENT RECODIFIED

G.S. 160A‑600 G.S. 136A‑301

160A‑601 136A‑302

160A‑602 136A‑303

160A‑603 136A‑304

160A‑604 136A‑305

160A‑605 136A‑306

160A‑606 136A‑307

160A‑607 136A‑308

160A‑607.1 136A‑309

160A‑608 136A‑310

160A‑609 136A‑311

160A‑610 136A‑312

160A‑611 136A‑313

160A‑612 136A‑314

160A‑613 136A‑315

160A‑613.1 136A‑316

160A‑614 136A‑317

160A‑615 136A‑318

160A‑616 136A‑319

160A‑617 136A‑320

160A‑618 136A‑321

160A‑619 136A‑322

160A‑620 136A‑323

160A‑621 136A‑324

160A‑622 136A‑325

160A‑624 136A‑326

160A‑625 136A‑327

160A‑626 136A‑328

160A‑627 136A‑329

SECTION 5.(a) Article 27 of Chapter 160A of the General Statutes, entitled "Regional Transportation Authority," is recodified as Article 4 of Chapter 136A of the General Statutes.

SECTION 5.(b) The following sections of Article 27 of Chapter 160A of the General Statutes recodified by subsection (a) of this section shall have the designations under Article 4 of Chapter 136A of the General Statutes as follows, and the Revisor of Statutes shall change any cross references to those sections, or to Article 27, accordingly:

G.S. 160A‑630 G.S. 136A‑401

160A‑631 136A‑402

160A‑632 136A‑403

160A‑633 136A‑404

160A‑634 136A‑405

160A‑635 136A‑406

160A‑636 136A‑407

160A‑637 136A‑408

160A‑638 136A‑409

160A‑639 136A‑410

160A‑640 136A‑411

160A‑641 136A‑412

160A‑642 136A‑413

160A‑643 136A‑414

160A‑644 136A‑415

160A‑645 136A‑416

160A‑646 136A‑417

160A‑647 136A‑418

160A‑648 136A‑419

160A‑649 136A‑420

160A‑650 136A‑421

160A‑651 136A‑422

SECTION 6.(a) G.S. 105‑560.1 is amended by deleting "Article 25 of Chapter 160A of the General Statutes" and substituting "Article 2 of Chapter 136A of the General Statutes".

SECTION 6.(b) The following statutes are amended by deleting "Article 26 of Chapter 160A of the General Statutes" and substituting "Article 3 of Chapter 136A of the General Statutes":

(1) G.S. 105‑506.1(4).

(2) G.S. 105‑560(1).

SECTION 6.(c) The following statutes are amended by deleting "Article 27 of Chapter 160A of the General Statutes" and substituting "Article 4 of Chapter 136A of the General Statutes":

(1) G.S. 105‑506.1(4).

(2) G.S. 105‑551(c).

(3) G.S. 105‑560(1).

(4) G.S. 105‑561(d).

SECTION 6.(d) G.S. 105‑550.1 is amended by deleting "Article 26 or Article 27 of Chapter 160A of the General Statutes" and substituting "Article 3 or Article 4 of Chapter 136A of the General Statutes".

SECTION 6.(e) The following statutes are amended by deleting "Article 25, 26, or 27 of Chapter 160A of the General Statutes" and substituting "Article 3, 4, or 5 of Chapter 136A of the General Statutes":

(1) G.S. 105‑511.1.

(2) G.S. 105‑570.

SECTION 7. This act is effective when it becomes law.