[§46-16.8]  County surcharge on state tax. [Repealed on December 31, 2022.  L 2005, c 247, §9.]  (a)  Each countymay establish a surcharge on state tax at the rates enumerated in sections237-8.6 and 238-2.6.  A county electing to establish this surcharge shall do soby ordinance; provided that:

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

(2)  The ordinance shall be adopted prior to December31, 2005; and

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

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

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

(c)  Each county with a population greater thanfive hundred thousand that adopts a county surcharge on state tax ordinancepursuant to subsection (a) shall use the surcharges received from the Statefor:

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

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

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

(d)  Each county with a population equal to orless than five hundred thousand that adopts a county surcharge on state taxordinance pursuant to subsection (a) shall use the surcharges received from theState for:

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

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

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

 

Revision Note

 

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