This bill purports to allow DeKalb County, but not the City of Atlanta and not any other MARTA county, to levy an additional 1/2 percent MARTA tax. It essentially provides for the same things as SB 330 except it is limited to DeKalb County. The bill does not amend the actual MARTA Act itself, but is a stand-alone local Act.

1) DeKalb can levy an additional 1/2% sales tax for use on MARTA projects. The referendum will be held in 2017.  

2) MARTA must submit a preliminary list of rapid transit projects within or serving the city that could be funded by the proceeds of the 1/2% additional sales tax.

3) The referendum is county wide which would inlcude part of Atlanta.

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

5) Once the additional MARTA tax is imposed, the effective rate of the single county TSPLOST is reduced such that the combined rate of the new additional MARTA tax and TSPLOST 2 does not exceed 1%.

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