Georgia House of Representatives - 1995/1996 Sessions

HR 50 - Special purpose county sales tax; educational purposes - CA

Page Numbers - 1/ 2

1. Powell  23rd           2. Stephenson  25th        3. Jamieson  22nd
4. Johnson  84th          5. McCall  90th


House Comm: W&M        /                Senate Comm:            /                                   
House Vote: Yeas       Nays             Senate Vote: Yeas     Nays                                  
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               House          Action         Senate                                                 
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              1/11/95  Read 1st Time                                                                
              1/12/95  Read 2nd Time                                                                
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Code Sections amended:                                                                              


HR 50                                             LC 18 6477






                             A RESOLUTION

  1- 1  Proposing an amendment to the Constitution so as to provide
  1- 2  that the General Assembly may by general law authorize local
  1- 3  school systems to receive and use proceeds of special
  1- 4  purpose county sales and use taxes for educational purposes;
  1- 5  to provide for submission of this amendment for ratification
  1- 6  or rejection; and for other purposes.

  1- 7       BE IT RESOLVED BY THE GENERAL ASSEMBLY OF GEORGIA:

                         SECTION 1.

  1- 8  Article VIII, Section VI of the Constitution is amended by
  1- 9  adding a new Paragraph IV to read as follows:

  1-10      "Paragraph IV. Authorization of special purpose county
  1-11    sales and use tax for educational purposes. The General
  1-12    Assembly may by general law authorize local school systems
  1-13    to receive and use proceeds of special purpose county
  1-14    sales and use taxes.  Any such general law shall empower
  1-15    county governing authorities, subject to the requirement
  1-16    of approval in a referendum and such other requirements as
  1-17    may be specified by general law, to impose within their
  1-18    counties the special purpose county sales and use tax for
  1-19    a limited period of time for educational purposes for the
  1-20    local school system or local school systems within their
  1-21    counties.  Such tax may be imposed jointly with any
  1-22    municipality in which an independent school system is
  1-23    located and may be utilized for educational purposes by
  1-24    such independent school system.  Any such tax shall be at
  1-25    a rate of not more than 1 percent and shall be, during the
  1-26    period of its imposition, in conjunction with and not in
  1-27    addition to any other special purpose county sales and use
  1-28    tax in the county.  A local school system shall not under
  1-29    this Paragraph be authorized itself to levy any such tax.
  1-30    Any such general law may provide that such taxation for
  1-31    local school systems must be authorized by the affected
  1-32    local boards of education.  Any such general law may
  1-33    provide for a corresponding reduction in the amount of ad
  1-34    valorem taxes otherwise authorized to be levied for the
  1-35    support and maintenance of the school systems affected.
  1-36    Nothing in this Paragraph shall affect the authority of a


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                                                  LC 18 6477

  2- 1    metropolitan rapid transit authority created or operating
  2- 2    pursuant to Article XI, Section I, Paragraph IV(d) of the
  2- 3    Constitution to levy a sales and use tax for
  2- 4    transportation purposes as provided by law."

                         SECTION 2.

  2- 5  The above proposed amendment to the Constitution shall be
  2- 6  published and submitted as provided in Article X, Section I,
  2- 7  Paragraph II of the Constitution.

  2- 8  The ballot submitting the above proposed amendment shall
  2- 9  have written or printed thereon the following:

  2-10    "(  ) YES Shall the Constitution be amended so as to
  2-11              provide that the General Assembly may by
  2-12     (  ) NO  general law authorize local school systems to
  2-13              receive and use proceeds of special purpose
  2-14              county sales and use taxes for educational
  2-15              purposes?"

  2-16  All persons desiring to vote in favor of ratifying the
  2-17  proposed amendment shall vote "Yes."  All persons desiring
  2-18  to vote against ratifying the proposed amendment shall vote
  2-19  "No."

  2-20  If such amendment shall be ratified as provided in said
  2-21  Paragraph of the Constitution, it shall become a part of the
  2-22  Constitution of this state.






















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