05 LC 18
3882
Senate
Resolution 34
By:
Senators Cagle of the 49th, Balfour of the 9th, Moody of the 56th, Carter of the
13th, Pearson of the 51st and Schaefer of the 50th
A
RESOLUTION
Proposing
an amendment to the Constitution so as to provide that the sales and use tax for
educational purposes may also be imposed in whole or in part for maintenance and
operation of public schools with an equivalent millage rate reduction; to change
certain imposition requirements; 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 striking Paragraph IV and
inserting in its place a new Paragraph IV to read as follows:
"Paragraph
IV.
Sales
tax for educational purposes.
(a)(1)
The board of education of each school district in a county in which no
independent school district is located may by resolution
and the
board of education of each county school district and the board of education of
each independent school district located within such county may by concurrent
resolutions impose, levy, and collect a
sales and use tax for educational purposes of such school districts conditioned
upon approval by a majority of the qualified voters residing within the limits
of the local taxing jurisdiction voting in a referendum thereon.
(2)
The board of education of each county school district and the board of education
of each independent school district located within such county may by concurrent
resolutions impose, levy, and collect a sales and use tax for educational
purposes of such school districts conditioned upon approval by a majority of the
qualified voters residing within the limits of the local taxing jurisdiction
voting in a referendum thereon. Such concurrent resolution shall only be
required with respect to an independent school district, located wholly or
partially in the county, when at least 25 percent of the total student
enrollment of such independent school district is within such county. If less
than 25 percent of the total student enrollment of such independent school is in
a county, no concurrent resolution shall be required of that independent school
district and the board of education of that county may levy the tax under the
requirements of subparagraph (a)(1) of this Paragraph; provided, however, that
such independent school district shall receive a share of the proceeds pursuant
to subparagraph (i) of this Paragraph.
(3)
This tax shall be at the rate of 1 percent and shall be imposed for a period of
time not to exceed five years, but in all other respects, except as otherwise
provided in this Paragraph, shall
correspond
to and be levied in the
same
manner as
the tax provided for by
Article 3
of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to
the special county 1 percent sales and use tax, as now or hereafter
amended
general
law.
Proceedings
for the reimposition of such tax shall be in the same manner as proceedings for
the initial imposition of the tax, but the newly authorized tax shall not be
imposed until the expiration of the tax then in
effect.
The purpose or
purposes for which the proceeds of the tax are to be used and may be expended
shall depend upon which option of such tax is selected by the board or boards of
education. Such option shall be specified in the resolution or concurrent
resolution calling for the imposition of the tax.
(b)
The option
1 purpose or purposes for which the
proceeds of the tax are to be used and may be expended include:
(1)
Capital outlay projects for educational purposes;
(2)
The retirement of previously incurred general obligation debt with respect only
to capital outlay projects of the school system; provided, however, that the tax
authorized under this Paragraph shall only be expended for the purpose
authorized under this subparagraph (b)(2) if all ad valorem property taxes
levied or scheduled to be levied prior to the maturity of any such then
outstanding general obligation debt to be retired by the proceeds of the tax
imposed under this Paragraph shall be reduced by a total amount equal to the
total amount of proceeds of the tax imposed under this Paragraph to be applied
to retire such bonded indebtedness. In the event of failure to comply with the
requirements of this subparagraph (b)(2), as certified by the Department of
Revenue, no further funds shall be expended under this subparagraph (b)(2) by
such county or independent board of education and all such funds shall be
maintained in a separate, restricted account and held solely for the expenditure
for future capital outlay projects for educational purposes; or
(3)
A combination of the foregoing.
(c)
The option 2 purpose or purposes for which the proceeds of the tax are to be
used and may be expended include the use of an amount equal to 25 percent of the
amount of proceeds collected in each year in which the tax is levied for the
reduction of the millage rate against tangible property within the school
district for educational maintenance and operation purposes in an equivalent
amount and the remaining 75 percent of such proceeds for:
(1)
Capital outlay projects for educational purposes;
(2)
The retirement of previously incurred general obligation debt with respect only
to capital outlay projects of the school system; provided, however, that the tax
authorized under this Paragraph shall only be expended for the purpose
authorized under this subparagraph (c)(2) if all ad valorem property taxes
levied or scheduled to be levied prior to the maturity of any such then
outstanding general obligation debt to be retired by the proceeds of the tax
imposed under this Paragraph shall be reduced by a total amount equal to the
total amount of proceeds of the tax imposed under this Paragraph to be applied
to retire such bonded indebtedness. In the event of failure to comply with the
requirements of this subparagraph (c)(2), as certified by the Department of
Revenue, no further funds shall be expended under this subparagraph (c)(2) by
such county or independent board of education and all such funds shall be
maintained in a separate, restricted account and held solely for the expenditure
for future capital outlay projects for educational purposes; or
(3)
A combination of the foregoing.
(d)
The option 3 purpose for which the proceeds of the tax are to be used and may be
expended shall be solely for the purpose of reducing the millage rate against
tangible property within the school district for educational maintenance and
operation purposes.
(c)(e)
The resolution calling for the imposition of the tax and the ballot question
shall each describe
the option
purposes, and if applicable:
(1)
The specific capital outlay projects to be funded, or the specific debt to be
retired, or both, if applicable;
(2)
The maximum cost of such project or projects and, if applicable, the maximum
amount of debt to be retired, which cost and amount of debt shall also be the
maximum amount of net proceeds to be raised by the tax; and
(3)
The maximum period of time, to be stated in calendar years or calendar quarters
and not to exceed five years.
(d)(f)
Nothing in this Paragraph shall prohibit a county and those municipalities
located in such county from imposing as additional taxes local sales and use
taxes authorized by general law.
(e)(g)
The tax imposed pursuant to this Paragraph shall not be subject to and shall not
count with respect to any general law limitation regarding the maximum amount of
local sales and use taxes which may be levied in any jurisdiction in this
state.
(f)(h)
The tax imposed pursuant to this Paragraph shall not be subject to any sales and
use tax exemption with respect to the sale or use of food and beverages which is
imposed by law.
(g)(i)
The net proceeds of the tax shall be distributed between the county school
district and the independent school districts, or portion thereof, located in
such county according to the ratio the student enrollment in each school
district, or portion thereof, bears to the total student enrollment of all
school districts in the county
or upon
such other formula for distribution as may be authorized by local
law.
(j)
For purposes of this
subparagraph
Paragraph,
student enrollment shall be based on the latest FTE count prior to the
referendum on imposing the tax.
(h)(k)
Excess proceeds of the tax which remain following expenditure of proceeds for
authorized projects or purposes for education
under option 1
or option 2 shall be used solely for the
purpose of reducing any indebtedness of the school system. In the event there is
no indebtedness, such excess proceeds shall be used by such school system for
the purpose of reducing its millage rate in an amount equivalent to the amount
of such excess proceeds.
For purposes
of this subparagraph, excess proceeds shall also be deemed to include any
interest earned with respect to the proceeds of the tax.
(i)(l)
The tax authorized by this Paragraph may be imposed, levied, and collected as
provided in this Paragraph without further action by the General Assembly, but
the General Assembly shall be authorized by general law to further define and
implement its provisions including, but not limited to, the authority to specify
the percentage of net proceeds to be allocated among the projects and purposes
for which the tax was levied
and the manner
and method of providing for the millage rollback under option 2 or option
3.
(j)(m)(1)
Notwithstanding any provision of any constitutional amendment continued in force
and effect pursuant to Article XI, Section I, Paragraph IV(a) and except as
otherwise provided in subparagraph
(j)(m)(2)
of this Paragraph, any political subdivision whose ad valorem taxing powers are
restricted pursuant to such a constitutional amendment may receive the proceeds
of the tax authorized under this Paragraph or of any local sales and use tax
authorized by general law, or any combination of such taxes, without any
corresponding limitation of its ad valorem taxing powers which would otherwise
be required under such constitutional amendment.
(2)
The restriction on and limitation of ad valorem taxing powers described in
subparagraph
(j)(m)(1)
of this Paragraph shall remain applicable with respect to proceeds received from
the levy of a local sales and use tax specifically authorized by a
constitutional amendment in force and effect pursuant to Article XI, Section I,
Paragraph IV(a), as opposed to a local sales and use tax authorized by this
Paragraph or by general
law."
SECTION
2.
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 provide that the sales and use
tax for educational purposes may also be imposed in whole or in part for
maintenance and operation of public schools with an equivalent millage rate
reduction and to change the imposition requirements?"
|
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.