hr199.html
07 LC 14 9574
House Resolution 199
By: Representative Sims of the 169th

A RESOLUTION


Proposing an amendment to the Constitution so as to allocate the revenue from the state sales and use tax with respect to the sale of food and beverages for off-premises consumption to fund relief from ad valorem property taxes for educational purposes, indigent defense, mental health and mental retardation care, and PeachCare for children and adults; to provide for an exemption from taxation for certain persons; 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 VII, Section IIA is amended by adding a new Paragraph at the end thereof, to be designated Paragraph II, to read as follows:
"Paragraph II. Adjustment funding. The General Assembly shall provide by general law for the annual allocation of the revenue derived from the state sales and use tax with respect to the sale of food and beverages for off-premises consumption into a separate trust fund to fund relief from ad valorem property taxes for educational purposes, indigent defense, mental health and mental retardation care, and PeachCare for children and adults. Such law shall, however, provide for the exemption from taxation of purchases and use of food and beverages for off-premises consumption by persons who are age 65 or older or recipients of medicare disability benefits or Medicaid benefits. Moneys paid into the trust fund shall not be subject to the provisions of Article III, Section IX, Paragraph IV(c), relative to lapsing of funds, or of Article VII, Section III, Paragraph II, relative to funds paid into the state treasury, except that moneys appropriated from the trust fund and not committed shall lapse back to the trust fund."

SECTION 2.
The above proposed amendment to the Constitution of Georgia 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 allocate the revenue from the levy of state sales and use tax on food and beverages for off-premises consumption to fund relief from ad valorem property taxes for educational purposes, indigent defense, mental health and mental retardation care, and PeachCare for children and adults and exempt from taxation certain senior citizens and certain recipients of social services benefits?"
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.