HR 1068 - Sales tax for educational purposes; imposition - CA

First Reader Summary

A RESOLUTION proposing an amendment to the Constitution so as to revise the sales tax for educational purposes to change imposition requirements; and for other purposes.

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HR 1068                                            LC 18 8768 
 
 
 
 
 
 
                             A RESOLUTION 
 
  1- 1  Proposing an amendment to the Constitution so as to revise 
  1- 2  the sales tax for educational purposes; to change imposition 
  1- 3  requirements; to provide for the submission of this 
  1- 4  amendment for ratification or rejection; and for other 
  1- 5  purposes. 
 
  1- 6       BE IT RESOLVED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1- 7                           SECTION 1. 
 
  1- 8  Article VIII, Section VI, Paragraph IV of the Constitution 
  1- 9  is amended by striking subparagraph (a) and inserting in its 
  1-10  place a new subparagraph (a) to read as follows: 
 
  1-11      "(a)(1) The board of education of each school district 
  1-12      in a county in which no independent school district is 
  1-13      located may by resolution and the board of education of 
  1-14      each county school district and the board of education 
  1-15      of each independent school district located within such 
  1-16      county may by concurrent resolutions impose, levy, and 
  1-17      collect a sales and use tax for educational purposes of 
  1-18      such school districts conditioned upon approval by a 
  1-19      majority of the qualified voters residing within the 
  1-20      limits of the local taxing jurisdiction voting in a 
  1-21      referendum thereon. 
 
  1-22        (2) The appropriate resolution or resolutions provided 
  1-23      for under subparagraph (a)(1) which are required in 
  1-24      order to impose such tax shall be determined as follows: 
 
  1-25          (A) In a county in which no independent school 
  1-26        district is located, the tax shall be imposed by a 
  1-27        resolution of the board of education of that county 
  1-28        school district; 
 
  1-29          (B) In the event one or more independent school 
  1-30        districts are wholly or partially located in a county, 
  1-31        the tax shall be imposed by a concurrent resolution by 
  1-32        the board of education of the county, the board of 
  1-33        education of each independent school district located 
  1-34        wholly in such county, and the board of education of 
 
 
 
 
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  2- 1        each independent school district the majority of which 
  2- 2        is located in such county; and 
 
  2- 3          (C) A concurrent resolution calling for the 
  2- 4        imposition of such tax shall not be required with 
  2- 5        respect to the board of education of an independent 
  2- 6        school district which is located in a county in which 
  2- 7        less than a majority of the territory of such 
  2- 8        independent school district is located. 
 
  2- 9        (3)(A) If a resolution to impose and levy a sales tax 
  2-10        for educational purposes is adopted in a county in 
  2-11        which the minority of an independent school district 
  2-12        is located, the board of education of such independent 
  2-13        school district shall adopt a statement of the purpose 
  2-14        or purposes for which its share of the proceeds of the 
  2-15        tax in such county are to be used, including the 
  2-16        specific capital outlay projects to be funded or the 
  2-17        specific debt to be retired or both. 
 
  2-18          (B) Such tax shall be imposed only in that portion 
  2-19        of such independent school district which is located 
  2-20        in the county in which the tax is imposed. 
 
  2-21        (4) This tax shall be at the rate of 1 percent and 
  2-22      shall be imposed for a period of time not to exceed five 
  2-23      years, but in all other respects, except as otherwise 
  2-24      provided in this Paragraph, shall correspond to and be 
  2-25      levied in the same manner as the tax provided for by 
  2-26      Article 3 of Chapter 8 of Title 48 of the Official Code 
  2-27      of Georgia Annotated, relating to the special county 1 
  2-28      percent sales and use tax, as now or hereafter amended 
  2-29      general law. Proceedings for the reimposition of such 
  2-30      tax shall be in the same manner as proceedings for the 
  2-31      initial imposition of the tax, but the newly authorized 
  2-32      tax shall not be imposed until the expiration of the tax 
  2-33      then in effect." 
 
  2-34                           SECTION 2. 
 
  2-35  The above proposed amendment to the Constitution shall be 
  2-36  published and submitted as provided in Article X, Section I, 
  2-37  Paragraph II of the Constitution. 
 
  2-38  The ballot submitting the above proposed amendment shall 
  2-39  have written or printed thereon the following: 
 
  2-40    "(  ) YES Shall the Constitution be amended so as to 
  2-41              revise the imposition requirements of the 
  2-42     (  ) NO  sales tax for educational purposes?" 
 
 
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  3- 1  All persons desiring to vote in favor of ratifying the 
  3- 2  proposed amendment shall vote "Yes."  All persons desiring 
  3- 3  to vote against ratifying the proposed amendment shall vote 
  3- 4  "No." 
 
  3- 5  If such amendment shall be ratified as provided in said 
  3- 6  Paragraph of the Constitution, it shall become a part of the 
  3- 7  Constitution of this state. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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