Act 310 (H.B. 907) provides that in even-numbered years a special election to present a question to the voters may be held on the third Tuesday in March provided that the special election occurs prior to July 1, 2024 and presents a question to the voters on sales and use taxes for transportation (Ga. Code Ann. §§ 48-8-240 to 256), mass transportation (Ga. Code Ann. §§ 48-8-260 to 269.36), and transit purposes (Ga. Code Ann. §§ 48-8-269.40 to 269.58) . Effectively, this legislation authorizes one referendum date on March 19, 2024 for these types of sales tax referendums.
Act 310 amends Ga. Code Ann. § 21-2-540.
REVISIONS TO ETHICS IN GOVERNMENT ACT OF 2021
Act 521 (S.B. 120) revised multiple elements of the “Ethics in Government Act,” as follows:
- Revised the short title from the “Ethics in Government Act” to the “Georgia Government Transparency and Campaign Finance Act.”
- Prohibits any person who has served or is serving as a member of the General Assembly from qualifying to seek election or reelection to the General Assembly until and unless all fines and fees owed to the commission have been paid, all disclosure reports due have been filed, and all outstanding taxes have been paid.
- Revised how maximum contribution limits are implemented and the financial disclosure requirements.
- Revised various accounting and administrative features related to the commission and candidates.
Act 521 amends Ga. Code Ann. §§ 21-5-1, 3, 5, 6, 7, 13, 32, 33, 41, 43, 50, and 71, and enacted Ga. Code Ann. § 21-5-9.1.
TRANSPORTATION SALES AND USE TAXES
Act 752 (H.B. 934) provided additional flexibility to a special district mass transportation sales and use tax enacted under Ga. Code Ann. §§ 48-8-260 to 269.6 such that if an intergovernmental agreement is entered into among the county and qualifying municipalities, the collection cap is effectively eliminated, thus further encouraging the use of an intergovernmental agreement. Act 752 also revised the boilerplate ballot question eliminating the collection cap if an intergovernmental agreement is entered into. The tax is still subject to a collection time limitation of five years.
Act 752 also provided specific dates on which a question may be presented to the voters to impose a special district mass transportation sales and use tax as follows:
- In odd-numbered years, on the Tuesday after the first Monday in November; or
- In even-numbered years:
- On the date of and conjunction with the presidential preference primary if one is held that year;
- On the date of the general primary; or
- On the Tuesday after the first Monday in November.
Act 752 amends Ga. Code Ann. §§ 48-8-262, 263, and 264 and enacts Ga. Code Ann. § 48-8-264.1.