06 LC 33
1361S
The
House Committee on Ways and Means offers the following substitute to HB
893:
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Part 2 of Article 3 of Chapter 8 of Title 48 of the Official Code of
Georgia Annotated, relating to sales taxes for educational purposes, so as to
change certain provisions relating to the manner of imposition of such taxes; to
provide an effective date; to provide for contingent automatic repeal; to repeal
conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Part
2 of Article 3 of Chapter 8 of Title 48 of the Official Code of Georgia
Annotated, relating to sales taxes for educational purposes, is amended by
striking Code Section 48-8-141, relating to the manner of imposition of such
taxes, and inserting in lieu thereof the following:
"48-8-141.
Except
as otherwise expressly provided in Article VIII, Section VI, Paragraph IV of the
Constitution of Georgia, the sales tax for educational purposes which may be
levied by a board of education of a county school district or concurrently by
the board of education of a county school district and the board of education of
each
one or
more independent school
district
districts
located within such county, shall be imposed and levied by such board or boards
of education and collected by the commissioner on behalf of such board or boards
of education in the same manner as provided for under Part 1 of this article and
the provisions of Part 1 of this article in particular, but without limitation,
the provisions regarding the authority of the commissioner to administer and
collect this tax, retain the 1 percent administrative fee, and promulgate rules
and regulations governing this tax shall apply equally to such board or boards
of
education."
SECTION
2.
This
Act shall become effective January 1, 2007, only upon the ratification at the
state-wide general election in November, 2006, of an amendment to the
Constitution providing for the authorization, imposition, levy, collection, and
distribution of a sales and use tax for educational purposes by resolution of
any county school district or independent school district conditioned upon
approval by a majority of the qualified voters residing within the limits of the
local taxing jurisdiction voting in a referendum thereon. If such an amendment
is not so ratified, this Act shall be repealed automatically on January 1,
2007.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.