Procedures, Conditions, and Limitations for Levy of Additional Retail Sales and Use Tax by Fulton County for Marta Services; Transit Oriented Development

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 Fulton County for Marta Services; Transit Oriented Development

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 governing authority of Fulton County shall be authorized to levy a retail sales and use tax up to 0.20 percent in the portion of such county located outside the jurisdictional limits of the city upon satisfaction of 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. Such additional tax shall not count toward any local sales tax limitation provided for by Code Section 48-8-6. Such additional tax shall not be utilized to fund heavy rail. Any tax imposed under this Code section at a rate of less than 0.20 percent shall be in an increment of 0.05 percent. The minimum period of time for the imposition of the tax imposed under this Code section shall be ten years and the maximum period of time for the imposition shall not exceed 30 years.
2. Prior to the call for a referendum authorized by this Code section, the governing authority of Fulton County shall deliver or mail a written notice to the authority and to the mayor or chief elected official in each qualified municipality located within such county and outside the jurisdictional limits of the city. Such notice shall contain the date, time, place, and purpose of a meeting at which the authority and the governing authority of such county and of each qualified municipality are to meet to discuss possible projects within or serving the geographical area of the county which may be funded in whole or in part by the proceeds of the additional tax authorized by this Code section and the rate of such tax. The notice shall be delivered or mailed at least ten days prior to the date of the meeting. The meeting shall be held at least 60 days prior to the issuance of the call for the referendum.
3. Following the meeting required by subsection (b) of this Code section and prior to any tax being imposed under this Code section, the qualified municipalities and governing authority representing at least 70 percent of the population of Fulton County outside the boundaries of the city may execute an intergovernmental agreement memorializing their agreement to the levy of a tax and the rate of such tax; provided, however, that no tax shall be authorized to be imposed under this Code section if no such intergovernmental agreement is entered into. An intergovernmental agreement authorized by this subsection shall, at a minimum, include:
   1. If such tax is to be levied after January 1, 2019, a list of the projects proposed to be funded from the tax which shall be from the regional transit plan and approved by the Atlanta-regional Transit Link "ATL" Authority;
   2. The rate of tax to be imposed upon approval of a referendum; and
   3. The duration of the tax to be imposed upon approval of a referendum.
4. Upon execution of an intergovernmental agreement as provided for in subsection (c) of this Code section, the governing authority of Fulton County shall be authorized to enter into a rapid transit service contract based upon the conditions agreed to in such intergovernmental agreement. Such rapid transit service contract shall incorporate the list of projects included in the intergovernmental agreement pursuant to paragraph (1) of subsection (c) of this Code section. Such rapid transit contract shall become effective and binding only upon passage of a referendum approving the imposition of an additional tax held in accordance with the provisions of subsection (e) of this Code section.
5. Before the additional tax authorized under this Code section shall become valid or the rapid transit contract shall become binding, the tax shall be approved by a majority of qualified voters in Fulton County residing outside the jurisdictional boundaries 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 Fulton County, 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 Fulton County 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 Fulton County located outside the jurisdictional boundaries 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

   rate) be collected for a period of (insert number)

   ( ) NO years in the portion of Fulton County outside of the City of Atlanta for the purpose of (description of project or projects)?"=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 board of commissioners of Fulton County, in addition to any other person designated by law to receive the same, and such board of commissioners shall officially declare the result thereof. Each election called by the board of commissioners of Fulton County 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 such county. The expense of any such election shall be paid by the county.

6. 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 Fulton County shall be binding and the levy and collection of the tax provided for by this Code section shall be authorized. 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 Fulton County.
7. If a majority of those voting in an election provided for by this Code section vote against the proposition submitted, Fulton County may elect to resubmit such proposition provided that the requirements of this Code section are satisfied.
8. 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 Code section 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 Code section in the area of Fulton County outside the jurisdictional boundaries of the city.
9. 1. For purposes of this subsection, the term "transit oriented development" means any commercial, residential, retail, or office building or development located on authority property or connected physically or functionally to a transit station, including, without limitation, joint development projects on authority property which provide for lease of authority property to private parties, convenient access to a transit station, and construction of a development for any such use. Notwithstanding the foregoing, the location of retail concessions within a transit station shall not alone constitute a transit oriented development.
   2. With respect to any local jurisdiction levying a tax as provided for by this Code section, the power of zoning and planning provided for by Article IX, Section II, Paragraph IV of the Constitution of Georgia shall extend to transit oriented development and to authority property which is not part of the transportation system, transportation projects, or rapid transit system or projects of the authority as provided for by the MARTA Act.

(Code 1981, §32-9-15, enacted by Ga. L. 2018, p. 377, § 3-1/HB 930.)

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