05 LC 18
3761
House
Resolution 58
By:
Representatives Keen of the
179th,
Richardson of the
19th,
Burmeister of the
119th,
Jamieson of the
28th,
Smith of the
168th,
and others
A
RESOLUTION
Proposing
an amendment to the Constitution so as to eliminate the provisions requiring the
local funding of education by ad valorem taxation and provide for the imposition
of a state sales and use tax at a rate not to exceed 3 percent, as determined by
the General Assembly, the proceeds of which shall be used exclusively for
educational programs and purposes prior to the college or postsecondary level;
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 at the
end thereof, to be designated Paragraph V, to read as follows:
"Paragraph
V.
Ad
valorem taxation power limited. The
authority provided under this Constitution to local school systems to levy and
collect ad valorem taxes for educational purposes shall continue on and after
January 1, 2008, but only for the purpose of retiring any outstanding public
debt or any bonds or obligations issued or incurred by a local school system of
this state for educational purposes on or before December 31, 2007. Once such
debt is retired with respect to a local school system, the provisions of Section
VIA of this article shall become
applicable."
SECTION
2.
Article
VIII of the Constitution is amended by adding a new section immediately
following Section VI, to be designated Section VIA, to read as
follows:
"SECTION
VIA.
STATE TAXATION FOR EDUCATION
STATE TAXATION FOR EDUCATION
Paragraph
I.
State
taxation for education. (a) Except as
otherwise provided in Paragraph V of Section VI of this article, the authority
provided under this Constitution to levy and collect ad valorem taxes for
educational purposes shall continue until December 31, 2007, and, on and after
January 1, 2008, such authority shall cease and no ad valorem taxes for
educational purposes shall be levied in this state.
(b)
In addition to any state or local sales and use tax in effect on January 1,
2008, there is imposed effective on that date and thereafter a state sales and
use tax at a rate not to exceed 3 percent, as determined by the General
Assembly. The sales and use tax imposed by this subparagraph shall correspond
to the state sales and use tax imposed by the revenue laws of this state, as now
or hereafter amended, except as otherwise provided in this Paragraph. The tax
shall not apply to sales of motor fuels. The tax imposed pursuant to this
subparagraph shall not be subject to any sales and use tax exemption provided by
general law unless expressly provided otherwise by the General Assembly. The
tax imposed by this subparagraph shall be levied and collected in the same
manner as the other state sales and use tax is levied and collected. The total
proceeds derived by the state from the sales and use tax imposed by this
subparagraph shall be used exclusively for educational programs and purposes
prior to the college or postsecondary level. The General Assembly shall
appropriate all proceeds of the tax for the educational programs and purposes
authorized under this subparagraph prior to the college or postsecondary
level."
SECTION
3.
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 be amended so as to eliminate local ad valorem property taxes
for education and replace them with a sales and use tax not to exceed 3 percent,
to be used exclusively for educational programs and purposes?"
|
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.