06 LC 18
4757
House
Resolution 1281
By:
Representative Scott of the
153rd
A
RESOLUTION
Proposing
an amendment to the Constitution so as to provide for the imposition of a sales
and use tax for educational maintenance and operation purposes of public schools
with an equivalent millage rate reduction; to provide for procedures,
conditions, and limitations; to provide for the submission of this amendment for
ratification or rejection; and for other purposes.
BE
IT RESOLVED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Article
VIII, Section VI of the Constitution is amended by adding a new Paragraph V at
the end thereof to read as follows:
"Paragraph
V.
Sales
tax for educational maintenance and operation
purposes. (a)(1) The board of education of
any county school district or any independent school district may by resolution
impose and levy within that school district a sales and use tax for educational
maintenance and operation purposes of such school district conditioned upon
approval by a majority of the qualified voters residing within the limits of the
school district voting in a referendum thereon.
(2)
This tax shall be at the rate of 1 percent and shall be imposed for a period of
time not to exceed five years, but in all other respects, except as otherwise
provided in this Paragraph, shall be levied in the manner provided for by
general law.
(b)
The purpose for which the proceeds of the tax are to be used and may be expended
shall be solely for the purpose of reducing the millage rate against tangible
property within the school district for educational maintenance and operation
purposes.
(c)
The resolution calling for the imposition of the tax and the ballot question
shall each describe the purposes and state the maximum period of time, to be
stated in calendar years or calendar quarters and not to exceed five
years.
(d)
Nothing in this Paragraph shall prohibit a county and those municipalities
located in such county from imposing as additional taxes local sales and use
taxes authorized by general law.
(e)
The tax imposed pursuant to this Paragraph shall not be subject to and shall not
count with respect to any general law limitation regarding the maximum amount of
local sales and use taxes which may be levied in any jurisdiction in this
state.
(f)
The tax imposed pursuant to this Paragraph shall not be subject to any sales and
use tax exemption with respect to the sale or use of food and beverages which is
imposed by law.
(g)
Excess proceeds of the tax which remain following expenditure of proceeds for
authorized projects or purposes for education shall be used solely for the
purpose of reducing any indebtedness of the school system. For purposes of this
subparagraph, excess proceeds shall also be deemed to include any interest
earned with respect to the proceeds of the tax.
(h)
The tax authorized by this Paragraph may be imposed, levied, and collected as
provided in this Paragraph without further action by the General Assembly, but
the General Assembly shall be authorized by general law to further define and
implement its provisions.
(i)(1)
Notwithstanding any provision of any constitutional amendment continued in force
and effect pursuant to Article XI, Section I, Paragraph IV(a) and except as
otherwise provided in subparagraph (i)(2) of this Paragraph, any political
subdivision whose ad valorem taxing powers are restricted pursuant to such a
constitutional amendment may receive the proceeds of the tax authorized under
this Paragraph or of any local sales and use tax authorized by general law, or
any combination of such taxes, without any corresponding limitation of its ad
valorem taxing powers which would otherwise be required under such
constitutional amendment.
(2)
The restriction on and limitation of ad valorem taxing powers described in
subparagraph (i)(1) of this Paragraph shall remain applicable with respect to
proceeds received from the levy of a local sales and use tax specifically
authorized by a constitutional amendment in force and effect pursuant to Article
XI, Section I, Paragraph IV(a), as opposed to a local sales and use tax
authorized by this Paragraph or by general
law."
SECTION
2.
The
above proposed amendment to the Constitution shall be published and submitted as
provided in Article X, Section I, Paragraph II of the Constitution. The ballot
submitting the above proposed amendment shall have written or printed thereon
the following:
|
"( ) YES
( ) NO
|
Shall
the Constitution of Georgia be amended so as to provide for the imposition of a
sales and use tax for educational maintenance and operation purposes of public
schools with an equivalent millage rate reduction and to provide for procedures,
conditions, and limitations?"
|
All
persons desiring to vote in favor of ratifying the proposed amendment shall vote
"Yes." All persons desiring to vote against ratifying the proposed amendment
shall vote "No." If such amendment shall be ratified as provided in said
Paragraph of the Constitution, it shall become a part of the Constitution of
this state.