Bill Text: GA HR341 | 2009-2010 | Regular Session | Introduced
Bill Title: Board of education; levy sales and use tax for educational purposes; provide - CA
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2009-02-24 - House Second Readers [HR341 Detail]
Download: Georgia-2009-HR341-Introduced.html
09 LC 18
8107
House
Resolution 341
By:
Representatives Butler of the
18th
and Nix of the
69th
A
RESOLUTION
Proposing
an amendment to the Constitution so as to authorize a board of education to levy
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 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)
Such tax shall be at the rate of 1 percent. Except as otherwise provided for in
this Paragraph, or any general law enacted pursuant to this Paragraph, such tax
shall correspond to and be administered and collected by the state revenue
commissioner for the use and benefit of the board of education in the same
manner provided for and subject to the same provisions, procedures, and
penalties with respect to the state sales and use tax.
(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. The millage rate for the school district shall be reduced for every
taxable year beginning on or after January 1 of the year following approval
of the referendum by a millage rate which, if levied against property taxable
for educational purposes within the school district, would produce an amount of
revenue equal to the proceeds of the local sales and use tax received by such
school district pursuant to this Paragraph in the immediately preceding taxable
year.
(c)
Such tax shall continue until the board of education of the county school
district or the independent school district by resolution calls for the
termination of such levy within that 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.
(d)(1)
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.
(2)
Nothing in this Paragraph shall prohibit a board of education from levying a
sales tax for educational purposes in accordance with Paragraph IV of this
section.
(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 purposes under subparagraph (b) of this Paragraph 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.
(j)
A board of education of a county or independent school system which is directly
authorized by any constitutional amendment continued in force and effect
pursuant to Article XI, Section I, Paragraph IV(a) to:
(1)
Impose, levy, and collect a sales and use tax for educational purposes;
or
(2)
Allocate to educational purposes the proceeds of any local sales and use
tax
shall
not be eligible to impose, levy, and collect a sales and use tax pursuant to
this Paragraph unless such constitutional amendment is
repealed."
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 authorize a board of education
to levy 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.
