Procedures, Conditions, and Limitations for Levy of Additional Retail Sales and Use Tax by City of Atlanta for Marta Services

  1. Law
  2. Georgia Code
  3. Highways, Bridges, and Ferries
  4. Mass Transportation
  5. Metropolitan Atlanta Rapid Transit Authority (Marta)
  6. Procedures, Conditions, and Limitations for Levy of Additional Retail Sales and Use Tax by City of Atlanta for Marta Services

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  1. Any provisions to the contrary in the MARTA Act notwithstanding and pursuant to the authority granted under a provision of the Constitution enacted by Ga. L. 1964, p. 1008, the city shall be authorized to levy a retail sales and use tax up to 0.50 percent under the provisions set forth in this Code section. Such tax shall be in addition to any tax which is currently authorized and collected under the MARTA Act. The city may elect to hold a referendum in 2016 as provided for by this Code section by the adoption of a resolution or ordinance by its governing body on or prior to June 30, 2016; provided, however, that if the city does not adopt a resolution or ordinance on or prior to June 30, 2016, it may elect to hold a referendum at the November, 2017, municipal general election by the adoption of a resolution or ordinance by its governing body to that effect on or prior to June 30, 2017. Such additional tax shall not count toward any local sales tax limitation provided for by Code Section 48-8-6. Any tax imposed under this Code section at a rate of less than 0.50 percent shall be in an increment of 0.05 percent. Any tax imposed under this Code section shall run concurrently as to duration of the levy with the 1 percent tax currently levied pursuant to the MARTA Act.
    1. No later than May 31 of the year a referendum is to be called for as provided in this Code section, the authority shall submit to the city a preliminary list of new rapid transit projects within or serving the geographical area of the city which may be funded in whole or in part by the proceeds of the additional tax authorized by this Code section.
    2. No later than July 31 of the year a referendum is to be called for as provided in this Code section, the authority shall submit to the city a final list of new rapid transit projects within or serving the city to be funded in whole or in part by the proceeds of the tax authorized by this Code section. Such final list of new rapid transit projects shall be incorporated into the rapid transit contract established under Section 24 of the MARTA Act between the authority and the city upon approval by the qualified voters of the city of the referendum to levy the additional tax authorized by this Code section.
  3. Before the additional tax authorized under this Code section shall become valid, the tax shall be approved by a majority of qualified voters of the city in a referendum thereon. The procedure for holding the referendum called for in this Code section shall be as follows: There shall be published in a newspaper having general circulation throughout the city, once each week for four weeks immediately preceding the week during which the referendum is to be held, a notice to the electors thereof that on the day named therein an election will be held to determine the question of whether or not the tax authorized by this Code section should be collected in the city for the purpose of expanding and enhancing the rapid transit system. Such election shall be held in all the election districts within the territorial limits of the city. The question to be presented to the electorate in any such referendum shall be stated on the ballots or ballot labels as follows:

    "( ) YESShall an additional sales tax of ( insert

    percentage) percent be collected in the Cityof

    ( ) NO Atlanta for the purpose of significantly expanding and enhancing MARTA transit service in Atlanta?"=forme

    The question shall be published as a part of the aforesaid notice of election. Each such election shall be governed, held, and conducted in accordance with the provisions of law from time to time governing the holding of special elections. After the returns of such an election have been received, and the same have been canvassed and computed, the result shall be certified to the governing body of the city, in addition to any other person designated by law to receive the same, and such governing body shall officially declare the result thereof. Each election called by the governing body of the city under the provisions of this Code section shall be governed by and conducted in accordance with the provisions of law governing the holding of elections by the city. The expense of any such election shall be paid by the city.

  4. If a majority of those voting in such an election vote in favor of the proposition submitted, then the rapid transit contract between the authority and the city shall authorize the levy and collection of the tax provided for by this Code section, and the final list provided for in paragraph (2) of subsection (b) of this Code section shall be incorporated therein. All of the proceeds derived from the additional tax provided for by this Code section shall be first allocated for payment of the cost of the rapid transit projects incorporated in such contract, except as otherwise provided by the terms of such rapid transit contract, and thereafter, upon completion and payment of such rapid transit projects, as provided for in such contract and this Code section. It shall be the policy of the authority to provide that the tax collected under this Code section in an amount exceeding the cost of the rapid transit projects incorporated in the contract shall be expended solely within and for the benefit of the city. When a tax is imposed under this Code section, the rate of any tax approved as provided for by Article 5A of Chapter 8 of Title 48 shall and the tax provided for by this Code section, in aggregate, shall not exceed a rate of 1 percent.
  5. If a majority of those voting in an election provided for by this Code section in 2016 vote against the proposition submitted, the city may elect to resubmit such proposition on the date of the November, 2017, municipal general election by the adoption of a resolution or ordinance to that effect on or prior to June 30, 2017, subject to the provisions of this Code section.
    1. Except as provided for to the contrary in this Code section, the additional tax provided for by this Code section shall be collected in the same manner and under the same conditions as set forth in Section 25 of the MARTA Act.
    2. The tax provided for by this Code section shall not be subject to any restrictions as to rate provided for by the MARTA Act and shall not be subject to the provisions of paragraph (2) of subsection (b) or subsection (k) of Section 25 of the MARTA Act.
    3. A tax levied under this paragraph shall be added to the state sales and use tax imposed by Article 1 of Chapter 8 of Title 48 and the state revenue commissioner is authorized and directed to establish a bracket system by appropriate rules and regulations to collect the tax imposed under this paragraph in the city.

(Code 1981, §32-9-13, enacted by Ga. L. 2016, p. 105, § 1-1/SB 369; Code 1981, §32-9-14, as redesignated by Ga. L. 2018, p. 377, § 3-1/HB 930; Ga. L. 2019, p. 1056, § 32/SB 52.)

The 2018 amendment, effective May 3, 2018, redesignated former subsections (b) through (g) of former Code Section 32-9-13 as subsections (a) through (f) of present Code Section 32-9-14, respectively; in subsection (a), substituted "0.50" for ".50" twice, substituted "Code section" for "part" twice, substituted "0.05" for ".05" in the fifth sentence, and substituted "MARTA Act" for " 'Metropolitan Atlanta Rapid Transit Authority Act of 1965,' approved March 10, 1965 (Ga. L. 1965, p. 2243), as amended" at the end of the last sentence; and substituted "subsection (b)" for "subsection (c)" near the end of the first sentence of present subsection (d). See Editor's notes for applicability.

The 2019 amendment, effective May 12, 2019, part of an Act to revise, modernize, and correct the Code, substituted "(insert percentage)" for "( insert percentage )" in the ballot question in subsection (c).

Editor's notes.

- Former Code Section 32-9-13, pertaining to suspension of restrictions on use of annual proceeds from local sales and use taxes by public transit authorities, was repealed by Ga. L. 2014, p. 649, § 1/HB 265, effective June 1, 2014. The former Code section was based on Ga. L. 2010, p. 778, § 3/HB 277.


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