[§46-16.8]  County surcharge on state tax. 
[Repealed on December 31, 2022.  L 2005, c 247, §9.]  (a)  Each county
may establish a surcharge on state tax at the rates enumerated in sections
237-8.6 and 238-2.6.  A county electing to establish this surcharge shall do so
by ordinance; provided that:



(1)  No ordinance shall be adopted until the county
has conducted a public hearing on the proposed ordinance;



(2)  The ordinance shall be adopted prior to December
31, 2005; and



(3)  No county surcharge on state tax that may be
authorized under this section shall be levied prior to January 1, 2007.



Notice of the public hearing required under
paragraph (1) shall be published in a newspaper of general circulation within
the county at least twice within a period of thirty days immediately preceding
the date of the hearing.



(b)  A county electing to exercise the
authority granted under this section shall notify the director of taxation
within ten days after the county has adopted a surcharge on state tax ordinance
and, beginning no earlier than January 1, 2007, the director of taxation shall
levy, assess, collect, and otherwise administer the county surcharge on state
tax.



(c)  Each county with a population greater than
five hundred thousand that adopts a county surcharge on state tax ordinance
pursuant to subsection (a) shall use the surcharges received from the State
for:



(1)  Operating or capital costs of a locally preferred
alternative for a mass transit project; and



(2)  Expenses in complying with the Americans with
Disabilities Act of 1990 with respect to paragraph (1).



The county surcharge on state tax shall not be used
to build or repair public roads or highways, bicycle paths, or support public
transportation systems already in existence prior to July 12, 2005.



(d)  Each county with a population equal to or
less than five hundred thousand that adopts a county surcharge on state tax
ordinance pursuant to subsection (a) shall use the surcharges received from the
State for:



(1)  Operating or capital costs of public
transportation within each county for public transportation systems, including
public roadways or highways, public buses, trains, ferries, pedestrian paths or
sidewalks, or bicycle paths; and



(2)  Expenses in complying with the Americans with
Disabilities Act of 1990 with respect to paragraph (1).



(e)  As used in this section, "capital
costs" means nonrecurring costs required to construct a transit facility
or system, including debt service, costs of land acquisition and development,
acquiring of rights-of-way, planning, design, and construction, and including
equipping and furnishing the facility or system. [L 2005, c 247, §2]



 



Revision Note



 



  "July 12, 2005" substituted for "the effective
date of this Act".