Georgia Code Title 48. Revenue and Taxation § 48-8-269.40

(1) “Authority” means the Atlanta-region Transit Link “ATL” Authority created pursuant to Chapter 39 of Title 50.

(2) “County” means any county created under the Constitution or laws of this state.

(3) “Dealer” shall have the same meaning as provided for in paragraph (8) of Code Section 48-8-2.

(4) “Intergovernmental agreement” means a contract entered into pursuant to Article IX, Section III, Paragraph I of the Constitution.

(5) “Nonattainment area” means those counties currently having or previously designated as having excess levels of ozone, carbon monoxide, or particulate matter in violation of the standards in the federal Clean Air Act, as amended in 1990 and codified at 42 U.S.C.A. Sections 7401 to 7671q and which fall under the jurisdiction exercised by the Atlanta-region Transit Link “ATL” Authority or any predecessor authority as described in Article 2 of Chapter 39 of Title 50.

(6) “Qualified municipality” means a qualified municipality as defined in paragraph (4) of Code Section 48-8-110 and which is located wholly or partly within a special district.

(7) “Regional transit plan” means the official multiyear plan for transit services and facilities adopted pursuant to Code Section 50-39-12.

(8) “Transit” means regular, continuing shared-ride or shared-use surface transportation services that are made available by a public entity and are open to the general public or open to a segment of the general public defined by age, disability, or low income. Such term includes services or systems operated by or under contract with the state, a public agency or authority, a county or municipality, a community improvement district, or any other similar public entity of this state and all accompanying infrastructure and services necessary to provide access to these modes of transportation. Such term excludes charter or sightseeing services, school bus services, courtesy shuttle and intra-facility or terminal services, limousine carriers, and ride share network services, transportation referral services, and taxi services not paid for by a public entity.

(9) “Transit projects” means and includes purposes to establish, enhance, operate, and maintain, or improve access to transit, including general obligation debt and other multiyear obligations issued to finance such projects, the operations and maintenance of such projects once constructed, and the contracted purchase of transit services from providers without direct capital investment.