06 LC 22
5972
House
Resolution 1039
By:
Representative Ashe of the
56th
A
RESOLUTION
Proposing
an amendment to the Constitution so as to provide for automatic reduction in the
millage rate of local ad valorem taxes for educational purposes; to provide for
exceptions; to provide for the imposition of a state sales and use tax at a rate
not to exceed 1 percent, as determined by the General Assembly, the proceeds of
which shall be used exclusively for educational programs and purposes prior to
the college or postsecondary level; 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 at the
end thereof, to be designated Paragraph V, to read as follows:
"Paragraph
V.
Ad
valorem taxation power.
(a)
The authority provided under this Constitution to local school systems to levy
and collect ad valorem taxes for educational purposes shall continue on and
after January 1, 2008, as modified by the provisions of this
Paragraph.
(b)
For the tax year beginning January 1, 2008, the tax certified by each local
board of education and levied for the local school system shall be automatically
reduced to an amount that is five mills less than the tax certified and levied
for such purposes for the tax year beginning January 1, 2007, unless the local
board of education certifies a different millage rate after holding one or more
public hearings regarding the amount of the tax. This subparagraph does not
restrict, limit, or impose any additional requirements regarding subsequent
changes in the tax for educational
purposes."
SECTION
2.
Article
VIII of the Constitution is amended by adding a new section immediately
following Section VI, to be designated Section VIA, to read as
follows:
"SECTION
VIA.
STATE TAXATION FOR EDUCATION
STATE TAXATION FOR EDUCATION
Paragraph
I.
State
taxation for education.
In
addition to any state or local sales and use tax in effect on January 1, 2008,
there is imposed effective on that date and thereafter a state sales and use tax
at a rate not to exceed 1 percent, as determined by the General Assembly. The
sales and use tax imposed by this Paragraph shall correspond to the state sales
and use tax imposed by the revenue laws of this state, as now or hereafter
amended, except as otherwise provided in this Paragraph. The tax imposed
pursuant to this Paragraph shall not be subject to any sales and use tax
exemption provided by general law unless expressly provided otherwise by the
General Assembly. The tax imposed by this Paragraph shall be levied and
collected in the same manner as the other state sales and use tax is levied and
collected. The total proceeds derived by the state from the sales and use tax
imposed by this Paragraph shall be used exclusively for educational programs and
purposes prior to the college or postsecondary level. The General Assembly
shall appropriate all proceeds of the tax for the educational programs and
purposes authorized under this Paragraph prior to the college or postsecondary
level."
SECTION
3.
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 reduce local ad valorem property
taxes for education; to provide for exceptions from such reduction; and to
impose a state-wide sales and use tax not to exceed 1 percent, to be used
exclusively for educational programs and purposes?"
|
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.