GA Code § 48-8-269.43 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 5B - Special Districts for Transit Purposes (Transit Splost)|Part 2 - Neighboring Counties and Special Districts Outside Nonattainment Areas|§ 48-8-269.43. Notice for the Referendum; Meeting; Requirements for Intergovernmental Agreements; Requirements for Resolutions; Unanimous Approval

  Any two or more neighboring counties qualified to levy a tax pursuant to paragraph (1) of subsection (b) of Code Section 48-8-269.41 shall deliver or mail a written notice to the mayor or chief elected official in each qualified municipality located within its respective special district prior to the issuance of the call for the referendum. Such notice shall contain the date, time, place, and purpose of a meeting at which the governing authorities of the counties and of each qualified municipality therein are to meet to discuss possible transit projects for inclusion in the referendum and the rate of 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 any issuance of the call for the referendum.   At the meeting required by subsection (a) of this Code section, the two or more neighboring counties and all qualified municipalities therein may select transit projects to be funded by the proceeds of the tax authorized by this article. Each county planning to participate in the selected transit project or projects shall enter into intergovernmental agreements which shall include, at a minimum:   A list of the transit projects proposed to be funded from the tax;   An agreement identifying the operator of any transit projects proposed if such project or projects are services which require an operator;   The estimated or projected dollar amounts allocated for each transit project from proceeds from the tax;   The procedures for distributing proceeds from the tax to each county;   A schedule for distributing proceeds from the tax to each county, which shall include the priority or order in which transit projects will be fully or partially funded;   A provision that all transit projects included in the agreement shall be funded from proceeds from the tax except as otherwise agreed;   A provision that proceeds from the tax shall be maintained in separate accounts and utilized exclusively for the specified purposes;   Record-keeping and audit procedures necessary to carry out the purposes of this part; and   Such other provisions as the counties choose to address.       As soon as practicable after the meeting required in subsection (a) of this Code section and the execution of an intergovernmental agreement, the governing authority of each county calling for a referendum shall, by a majority vote on a resolution offered for such purpose, submit the list of transit projects and the question of whether the tax should be approved to electors of the special district in the next scheduled election and shall notify the county election superintendent within the special district by forwarding to the superintendent a copy of such resolution calling for the imposition of the tax. Such list, or a digest thereof, shall be available during regular business hours in the office of the county clerk.   The resolution authorized by paragraph (1) of this subsection shall describe or identify:   The specific transit projects to be funded;   The approximate cost of such transit projects;   The operator selected for any transit project or projects proposed if such project or projects are services which require an operator; and   The maximum period of time, to be stated in calendar years, for which the tax may be imposed and the rate thereof. The maximum period of time for the imposition of the tax shall not exceed 30 years.       Unless the referendum required in Code Section 48-8-269.44 is approved in each of the participating counties, the tax shall not be imposed.     (Code 1981, §48-8-269.43, enacted by Ga. L. 2018, p. 377, § 1-3/HB 930.)