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(5) “Transportation purposes” means and includes roads, bridges, public transit, rails, airports, buses, seaports, including without limitation road, street, and bridge purposes pursuant to paragraph (1) of subsection (b) of Code Section 48-8-121(see below), and all accompanying infrastructure and services necessary to provide accessto these transportation facilities, including new general obligation debt and other multiyear obligations issued to finance such purposes. Such purposes shall also include the retirement of previously incurred general obligation debt with respect only to such purposes, but only if an intergovernmental agreement has been entered intounder this article.Code Section 48-8-121(b)(1)If the resolution or ordinance calling for the imposition of the tax specified that the proceeds of the tax are to be used in whole or in part for capital outlay projects consisting of road, street, and bridge purposes, then authorized uses of the tax proceeds shall include:(A) Acquisition of rights of way for roads, streets, bridges, sidewalks, and bicycle paths; (B) Construction of roads, streets, bridges, sidewalks, and bicycle paths;(C) Renovation and improvement of roads, streets, bridges, sidewalks, and bicycle paths, including resurfacing; (D) Relocation of utilities for roads, streets, bridges, sidewalks, and bicycle paths;(E) Improvement of surface-water drainage from roads, streets, bridges, sidewalks, and bicycle paths; and(F) Patching, leveling, milling, widening, shoulder preparation, culvert repair, and other repairs necessary for the preservation of roads, streets, bridges, sidewalks, and bicycle paths.(2) Storm-water capital outlay projects and drainage capital outlay projects may be funded pursuant to subparagraph (a)(1)(D) of Code Section 48-8-111 or in conjunction with road, street, and bridge capital outlay projects.
(A) A list of the projects and purposes qualifying as transportation purposes proposed to be funded from the tax, including an expenditure of at least 30 percent of the estimated revenue from the tax on projects consistent with the state-wide strategic transportation plan as defined in paragraph (6) of subsection (a) of Code Section 32-2-22;
(B) The estimated or projected dollar amounts allocated for each transportation purpose from proceeds from the tax;
(C) The procedures for distributing proceeds from the tax to qualified municipalities;
(D) A schedule for distributing proceeds from the tax to qualified municipalities which shall include the priority or order in which transportation purposes will be fully or partially funded;
(E) A provision that all transportation purposes included in the agreement shall be funded from proceeds from the tax except as otherwise agreed;
(F) A provision that proceeds from the tax shall be maintained in separate accounts and utilized exclusively for the specified purposes; (G) Record-keeping and audit procedures necessary to carry out the purposes of this part; and
(H) Such other provisions as the county and qualified municipalities choose to address.
( ) YES ( ) NoShall a special ___ percent sales and use tax be imposed in the special district consisting of __________County for a period of time not to exceed __________ and for the raising of not more than an estimated amount of $__________ for transportation purposes?”
(1) The sale or use of any type of fuel used for off-road heavy-duty equipment, off-road farm or agricultural equipment, or locomotives;(2) The sale or use of jet fuel to or by a qualifying airline at a qualifying airport;(3) The sale or use of fuel that is used for propulsion of motor vehicles on the public highways;(4) The sale or use of energy used in the manufacturing or processing of tangible goods primarily for resale;(5) The sale or use of motor fuel as defined under paragraph (9) of Code Section 48-9-2 for public mass transit; or(6) The purchase or lease of any motor vehicle pursuant to Code Section 48-5C-1