§ 6-1-300

As used in the article: (1) 'Consumer price index' means the consumer price index for all-urban consumers published by the U.S. Department of Labor. In the event of a revision of the consumer price index, the index that is most consistent with the consumer price index for all-urban consumers as calculated in 1996 must be used. (2) 'Intergovernmental transfer of funding responsibility' means an act, resolution, court order, administrative order, or other action by a higher level of government that requires a lower level of government to use its own funds, personnel, facilities, or equipment. (3) 'Local governing body' means the governing body of a county, municipality, or special purpose district. As used in Section 6-1-320 only, local governing body also refers to the body authorized by law to levy school taxes. (4) 'New tax' is a tax that the local governing body had not enacted as of December 31, 1996. (5) 'Positive majority' means a vote for adoption by the majority of the members of the entire governing body, whether present or not. However, if there is a vacancy in the membership of the governing body, a positive majority vote of the entire governing body as constituted on

s of the entire governing body, whether present or not. However, if there is a vacancy in the membership of the governing body, a positive majority vote of the entire governing body as constituted on the date of the final vote on the imposition is required. (6) 'Service or user fee' means a charge required to be paid in return for a particular government service or program. 'Service or user fee' also includes 'uniform service charges'. The revenue generated from the fee must: (a) be used to the benefit of the payers, even if the general public also benefits; (b) only be used for the specific improvement contemplated; (c) not exceed the cost of the improvement; and (d) be uniformly imposed on all payers. (7) 'Specifically authorized by the General Assembly' means an express grant of power: (a) in a prior act; (b) by this act; or (c) in a future act. HISTORY: 1997 Act No. 138, Section 7; 2022 Act No. 236 (S.233), Section 2.A, eff June 22, 2022.