|HR 942 - Ed funding; counties impose sales tax; reduce ad valorem tax - CA|
First Reader Summary
A RESOLUTION proposing an amendment to the Constitution so as to
authorize the counties to impose, levy, and collect a sales and
use tax for educational purposes; and for other purposes.
Page Numbers -
||Read 1st Time
||Read 2nd Time
HR 942 LC 26 0658
1- 1 Proposing an amendment to the Constitution so as to
1- 2 authorize the counties to impose, levy, and collect a sales
1- 3 and use tax for educational purposes; to provide for
1- 4 adjustment of millage rate limitations; to provide for
1- 5 procedures, conditions, and limitations; to provide for the
1- 6 submission of this amendment for ratification or rejection;
1- 7 and for other purposes.
1- 8 BE IT RESOLVED BY THE GENERAL ASSEMBLY OF GEORGIA:
1- 9 SECTION 1.
1-10 Article VIII, Section VI of the Constitution is amended by
1-11 adding at the end thereof a new Paragraph V to read as
1-13 "Paragraph V. Sales tax for educational purposes. (a)
1-14 Any county may by resolution impose, levy, and collect a
1-15 sales and use tax for use for educational purposes by each
1-16 county school district and independent school district
1-17 located within such county. This tax may be levied at a
1-18 rate up to that which will cause the projected proceeds of
1-19 such tax to equal the proceeds of the ad valorem tax
1-20 millage rate levied against property taxable for education
1-21 purposes within the county, but in all other respects,
1-22 except as otherwise provided in this Paragraph, shall
1-23 correspond to, and be levied and terminated in the same
1-24 manner as, the tax provided for by Article 2 of Chapter 8
1-25 of Title 48 of the Official Code of Georgia Annotated,
1-26 relating to the joint county and municipality sales and
1-27 use tax.
1-28 (b) The ad valorem tax millage rate limitation
1-29 applicable to each county school district under Section VI
1-30 of the Constitution and any ad valorem tax millage rate
1-31 limitation now or hereafter applicable to any independent
1-32 school district shall be reduced for every taxable year
1-33 beginning on or after January 1, 1999, by a millage rate
1-34 which, if levied against property taxable for educational
1-35 purposes within each school district, would produce an
1-36 amount of revenue equal to the proceeds of the local sales
2- 1 and use tax received by that school district in the
2- 2 immediately preceding taxable year.
2- 3 (c) Said school districts shall also comply with the
2- 4 provisions of Code Section 48-8-91 as if they were
2- 5 counties or municipalities within the meaning of that Code
2- 6 section and as if the tax provided for under this
2- 7 Paragraph were levied pursuant to Article 2 of Chapter 8
2- 8 of Title 48 of the Official Code of Georgia Annotated.
2- 9 (d) Nothing in this Paragraph shall prohibit a county
2-10 and those municipalities located in such county from
2-11 imposing as an additional tax a local sales and use tax
2-12 authorized by general law.
2-13 (e) The tax imposed pursuant to this Paragraph shall not
2-14 count with respect to any general law limitation regarding
2-15 the maximum amount of local sales and use taxes which may
2-16 be levied in any jurisdiction in this state.
2-17 (f) A county which elects to collect the sales tax
2-18 provided for in this Paragraph is authorized to contract
2-19 or otherwise provide for the collection and administration
2-20 of the tax required to be imposed under this Paragraph.
2-21 (g) The net proceeds of the tax shall be distributed
2-22 between the county school district and the independent
2-23 school districts in such county according to the ratio the
2-24 population in each school district bears to the total
2-25 population of the county or upon such other formula for
2-26 distribution as may be determined by local law.
2-27 (h) The tax authorized by this Paragraph may be imposed,
2-28 levied, and collected as provided in this Paragraph
2-29 without further action by the General Assembly, but the
2-30 General Assembly shall be authorized by local law to
2-31 control the subject matter of this Paragraph and to
2-32 further define and implement its provisions. This
2-33 authority may be exercised by the General Assembly
2-34 notwithstanding any general law heretofore or hereafter
2-35 enacted dealing with the subject matter of this Paragraph
2-36 and any local law adopted pursuant to the authority of
2-37 this Paragraph shall control that subject matter
2-38 notwithstanding the provisions of any conflicting general
3- 1 SECTION 2.
3- 2 The above proposed amendment to the Constitution shall be
3- 3 published and submitted as provided in Article X, Section I,
3- 4 Paragraph II of the Constitution.
3- 5 The ballot submitting the above proposed amendment shall
3- 6 have written or printed thereon the following:
3- 7 "( ) YES Shall the Constitution be amended so as to
3- 8 authorize the counties to impose, levy, and
3- 9 ( ) NO collect a sales and use tax for the purpose of
3-10 lowering or eliminating property taxes for
3-12 All persons desiring to vote in favor of ratifying the
3-13 proposed amendment shall vote "Yes." All persons desiring
3-14 to vote against ratifying the proposed amendment shall vote
3-16 If such amendment shall be ratified as provided in said
3-17 Paragraph of the Constitution, it shall become a part of the
3-18 Constitution of this state.
Clerk of the House
Robert E. Rivers, Jr., Clerk
Last Updated on 04/20/98