06 LC 18
5637S
The
Senate Finance Committee offered 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 a contingent effective date; to provide for automatic repeal under
certain circumstances; 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.
(a)
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:
(1)
By
by
a board of education of a county school district
or
in which no
independent school district is located; or
(2)
By
concurrently
the board of education of a county school district
and the
board of education of each
in which one
or more independent school
district
districts are
wholly or partially located within such
county,;
(b)
Such tax 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; provided, however, that this Act
shall only become effective on January 1, 2007, upon the ratification of a
resolution at the November, 2006, state-wide general election, which resolution
amends the Constitution of the State of Georgia so as to change the existing
provisions regarding the sales tax for education to allow for a county school
district in which one or more independent school districts are located to impose
that tax on a county-wide basis even if some or all independent school districts
decline to participate, conditioned upon approval in a referendum. If such
resolution is not so ratified, this Act shall not become effective and shall
stand repealed in its entirety on January 1, 2007.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.