This legislation repeals the requirement that MARTA's ratio of operations to capital expenditures does not exceed 50/50. It also provides for a representative from Clayton county to sit on the MARTA board and makes the GRTA Executive Director a voting member. This legislation also provides for a process of appeal for citations issued in violation of authority rules and regulations.

County Impact:  For the three participating MARTA counties, this legislation provides for board representation from Clayton county as well as the northern part of DeKalb county. The removal of the 50/50 requirement on revenue spending for MARTA will provide the agency with more flexibility in its use of the revenue which will benefit the residents of the three participating counties. 

This bill reinstates, for a three year period, the previously expired state and local sales tax exemptions for: 1) sales to nonprofit health centers; and 2) sales to nonprofit volunteer health clinics.  It also reinstates for five years the previoulsy expired state and local sales tax exemption on food donated to a food bank.  This legislation should have very little impact on local sales tax reveneus.

This bill reinstates, for a new 2 year period, the state and local sales tax exemption for sales for renovation or expansion of a zoological institution or an aquarium.  This legislation will only impact local sales tax in Fulton County.

This bill provides for a multitude of significant tax law changes, including but not limited to:

1) Repealing many income tax credits and exemptions and phasing in a new overall flat income tax rate of 4 percent;

2) Imposing sales tax on digital products;

3) Repealing multiple sales tax exemptions, including the food exemption, and increasing the rate of state sales tax to 5 percent;

4) Phasing in increases on cigarette excise taxes; and

5) Providing for a new, comprehensive state and local communications services tax on all telecommunication services other than internet access.

This legislation, similar to SB 272, would allow for the creation of townships via local legislation with land use, zoning, subdivision, building permit and code enforcement powers, if the voters first approve a statewide referendum approving a constitutional amendment. Companion resolutions, HR 1051 and SR 724, if passed, will call for the statewide referendum to amend the constitution allowing townships to have zoning powers. Townships could levy up to a .5 mill property tax, annex and transition to cityhood. Though counties would have no say in the above decisions, counties must continue to provide all services and infrastructure to the area as they would any unincorporated area. Counties would have an opportunity to comment on township decisions, but nothing is binding or mediated.