This legislation (now a Senate Transportation Committee substitute,  LC 39 1328S) amends the local MARTA Act in numerous ways, including:

1) Atlanta and the three counties (DeKalb, Fulton, and Clayton) that have entered into rapid transit contracts with Metropolitan Atlanta Rapid Transit Authority (MARTA) and already have a 1% sales tax to levy an additional 1/2% sales tax for use on MARTA projects. The referendum will be held during the 2016 general election, unless the county or city adopts a resolution or ordinance stating that it will not levy the additional 1/2% sales tax or stating that the referendum will be held in 2017.  

2) By May 31, 2016 (and again in 2017, if the 2016 referendum fails), MARTA must submit a preliminary list of rapid transit projects within or serving the county or city that could be funded by the proceeds of the 1/2% additional sales tax. By July 31, 2016 (and again in 2017, if the 2016 referendum fails), MARTA must submit a final list of rapid transit projects to the city or county that must be incorporated into the rapid transit contract.  

3) Atlanta can hold a referendum in the city limits and a county referendum is countywide other than in Atlanta city limits. 

4) The additional MARTA tax must first be spent on the cost of the rapid transit projects included in the contract between the county or city and MARTA.

5) Once the additional MARTA tax is imposed, the effective rate of the multi county TSPLOST or the single county TSPLOST is reduced such that the combined rate of the new additional MARTA tax and any TSPLOSTs does not exceed 1%.

6) The additional MARTA tax is excluded form the 2% cap on local sales and use taxes under 48-8-6. 

7) If the referendum fails in one of the counties of the city in 2016, the process may be repeated for the 2017 municipal general election.

8) Upon completion of projects and full payment of bonds, interest and obligations, a levying government can by resolution or ordinance abolish the tax or provide for a phase out with excess proceeds going to rapid transit M & O.