Legislation Clerk's Office Members Committees Meetings Home Senate
HR 11 - Education funding; impose state-wide 1% sales tax - CA
Royal, A. Richard (164th)
Status Summary HC: W&M SC: FR: 01/12/99 LA: 01/13/99 H - Read 2nd Time

First Reader Summary

A RESOLUTION proposing an amendment to the Constitution so as to provide for the imposition of a state-wide sales and use tax of 1 percent, the proceeds of which shall be used for educational purposes prior to the college or postsecondary level; and for other purposes.

Page Numbers: 1 2

House Action Senate
1/12/99 Read 1st Time
1/13/99 Read 2nd Time
Version by LC Number
LC 18 9080 As Introduced

HR 11                                              LC 18 9080 
 
 
 
 
 
 
                             A RESOLUTION 
 
  1- 1  Proposing an amendment to the Constitution so as to provide 
  1- 2  for the imposition of a state-wide sales and use tax of 1 
  1- 3  percent, the proceeds of which shall be used for educational 
  1- 4  purposes prior to the college or postsecondary level; to 
  1- 5  provide for the submission of this amendment for 
  1- 6  ratification or rejection; and for other purposes. 
 
  1- 7       BE IT RESOLVED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1- 8                           SECTION 1. 
 
  1- 9  Article VIII, Section VI, Paragraph I of the Constitution is 
  1-10  amended by adding a new subparagraph at the end thereof, to 
  1-11  be designated subparagraph (e), to read as follows: 
 
  1-12      "(e) In addition to any state-wide or local sales and 
  1-13    use tax in effect on January 1, 2001, there is imposed 
  1-14    effective on that date and thereafter a state-wide sales 
  1-15    and use tax of 1 percent.  The sales and use tax imposed 
  1-16    by this subparagraph shall correspond to the state-wide 
  1-17    sales and use tax imposed by the revenue laws of this 
  1-18    state, as now or hereafter amended, except that the rate 
  1-19    shall be as specified in this subparagraph and except that 
  1-20    the tax shall apply to all sales of motor fuels and shall 
  1-21    not be subject to Article III, Section IX, Paragraph VI(b) 
  1-22    of this Constitution.  The tax imposed by this 
  1-23    subparagraph shall be levied and collected in the same 
  1-24    manner as the other state-wide sales and use tax is levied 
  1-25    and collected without the necessity for further action by 
  1-26    the General Assembly.  The total proceeds derived by the 
  1-27    state from the sales and use tax imposed by this 
  1-28    subparagraph shall be used exclusively for educational 
  1-29    purposes prior to the college or postsecondary level.  The 
  1-30    General Assembly, through appropriations, shall control 
  1-31    the expenditure of the educational funds provided for in 
  1-32    this subparagraph, which funds shall be expended only for 
  1-33    the purposes authorized under this subparagraph.  The 
  1-34    General Assembly may also provide by general law for any 
  1-35    matters the General Assembly finds necessary or 
  1-36    appropriate in controlling the expenditure of educational 
  1-37    funds provided for in this subparagraph." 
 
 
                                 -1- 
 
 
 
  2- 1                           SECTION 2. 
 
  2- 2  The above proposed amendment to the Constitution shall be 
  2- 3  published and submitted as provided in Article X, Section I, 
  2- 4  Paragraph II of the Constitution. 
 
  2- 5  The ballot submitting the above proposed amendment shall 
  2- 6  have written or printed thereon the following: 
 
  2- 7    "(  ) YES Shall the Constitution be amended so as to 
  2- 8              provide for the imposition of a state-wide 
  2- 9     (  ) NO  sales and use tax of 1 percent, the proceeds 
  2-10              of which shall be used for educational 
  2-11              purposes prior to the college or postsecondary 
  2-12              level?" 
 
  2-13  All persons desiring to vote in favor of ratifying the 
  2-14  proposed amendment shall vote "Yes."  All persons desiring 
  2-15  to vote against ratifying the proposed amendment shall vote 
  2-16  "No." 
 
  2-17  If such amendment shall be ratified as provided in said 
  2-18  Paragraph of the Constitution, it shall become a part of the 
  2-19  Constitution of this state. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                 -2- 

Clerk of the House
Robert E. Rivers, Jr., Clerk
Last Updated on 02/24/99