10 LC 18
8816
House
Resolution 1238
By:
Representative Butler of the
18th
A
RESOLUTION
Proposing
an amendment to the Constitution so as to authorize a board of education to levy
a homestead option sales and use tax for educational purposes; to provide for
procedures, conditions, and limitations; 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 to
read as follows:
"Paragraph
V.
Homestead
option sales tax for educational
purposes.
(a)(1) The board of education of any county school district or any independent
school district may by resolution impose and levy within that school district a
homestead sales and use tax for educational purposes of such school district
conditioned upon approval by a majority of the qualified voters residing within
the limits of the school district voting in a referendum thereon and shall
require the simultaneous approval of a local Act providing for a homestead
exemption in an amount to be determined from the amount of sales and use tax
collected from the tax authorized under this Paragraph.
(2)
Such tax shall be at the rate of 1 percent. The General Assembly shall provide
by general law for the implementation of such tax.
(b)
The purpose for which the proceeds of the tax are to be used and may be expended
shall be solely for the purpose of funding a homestead exemption for the
residents of the school district from ad valorem taxes for educational
purposes.
(c)
Such tax shall continue until the board of education of the county school
district or the independent school district by resolution calls for the
termination of such levy within that school district conditioned upon approval
by a majority of the qualified voters residing within the limits of the school
district voting in a referendum thereon and shall require the simultaneous
approval of a local Act providing for the repeal of the homestead
exemption.
(d)(1)
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.
(2)
Nothing in this Paragraph shall prohibit a board of education from levying a
sales tax for educational purposes in accordance with Paragraph IV of this
section.
(e)
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)
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)(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 (g)(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 (g)(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.
(h)
A board of education of a county or independent school system which is directly
authorized by any constitutional amendment continued in force and effect
pursuant to Article XI, Section I, Paragraph IV(a) to:
(1)
Impose, levy, and collect a sales and use tax for educational purposes;
or
(2)
Allocate to educational purposes the proceeds of any local sales and use
tax
shall
not be eligible to impose, levy, and collect a sales and use tax pursuant to
this Paragraph unless such constitutional amendment is
repealed."
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 authorize the levy of a
homestead option sales and use tax for educational purposes to fund a school
district homestead exemption?"
|
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.