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SR 249 - School Tax for Education - enterprise zone tax exemptions (CA)

Cheeks, Donald E (23rd)	Walker, Charles W (22nd)

Status Summary	SC:	F&PU	HC:		FR:	03/09/99	LA:	03/09/99	S - Read 1st time

First Reader Summary

A resolution proposing an amendment to the Constitution so as to authorize enterprise zone tax exemptions, credits, or reductions with respect to school district taxes for educational purposes; to provide for the submission of this amendment for ratification or rejection.

SR 249 99                                          LC 18 9668 
 
      SENATE RESOLUTION 249 
 
      By:  Senators Cheeks of the 23rd and Walker of the 22nd 
 
 
                             A RESOLUTION 
 
  1- 1  Proposing an amendment to the Constitution so as to 
  1- 2  authorize enterprise zone tax exemptions, credits, or 
  1- 3  reductions with respect to school district taxes for 
  1- 4  educational purposes; to provide for the submission of this 
  1- 5  amendment for ratification or rejection; and for other 
  1- 6  purposes. 
 
  1- 7       BE IT RESOLVED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1- 8                           SECTION 1. 
 
  1- 9  Article IX, Section II, Paragraph VII of the Constitution is 
  1-10  amended by striking subparagraph (c) and inserting in its 
  1-11  place a new subparagraph (c) to read as follows: 
 
  1-12      "(c) The General Assembly is authorized to provide by 
  1-13    general law for the creation of enterprise zones by 
  1-14    counties or municipalities, or both.  Such law may provide 
  1-15    for exemptions, credits, or reductions of any tax or taxes 
  1-16    levied within such zones by the state, a county, a 
  1-17    municipality of any state tax or taxes levied for state 
  1-18    purposes, any county tax or taxes levied for county 
  1-19    purposes, any school district tax or taxes levied for 
  1-20    educational purposes, any municipal tax or taxes levied 
  1-21    for municipal purposes, or any combination thereof.  Such 
  1-22    exemptions shall be available only to such persons, firms, 
  1-23    or corporations which create job opportunities within the 
  1-24    enterprise zone for unemployed, low, and moderate income 
  1-25    persons in accordance with the standards set forth in such 
  1-26    general law.  Such general law shall further define 
  1-27    enterprise zones so as to limit such tax exemptions, 
  1-28    credits, or reductions to persons and geographic areas 
  1-29    which are determined to be underdeveloped as evidenced by 
  1-30    the unemployment rate and the average personal income in 
  1-31    the area when compared to the remainder of the state.  The 
  1-32    General Assembly may by general law further define areas 
  1-33    qualified for creation of enterprise zones and may provide 
  1-34    for all matters relative to the creation, approval, and 
  1-35    termination of such zones." 
 
 
 
 
                                 -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              authorize enterprise zone tax exemptions, 
  2- 9     (  ) NO  credits, or reductions with respect to school 
  2-10              district taxes for educational purposes?" 
 
  2-11  All persons desiring to vote in favor of ratifying the 
  2-12  proposed amendment shall vote "Yes."  All persons desiring 
  2-13  to vote against ratifying the proposed amendment shall vote 
  2-14  "No." 
 
  2-15  If such amendment shall be ratified as provided in said 
  2-16  Paragraph of the Constitution, it shall become a part of the 
  2-17  Constitution of this state. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                 -2-