This bill is a fundamental revision of ESPLOST.  Major changes include:

1) The requirement for concurrent resolution between county and independent school districts is eliminated. The levy of this tax by the county board of education will no longer be subject to control by an independent school system located in the county. Each county or city board of education is authorized to have its own tax levy;

2) The implementing general law is no longer tied to the general SPLOST law. ESPLOST is set out as a complete statute with its own requirements;

3) In addition to capital outlay projects, not more than 50 percent of the proceeds of ESPLOST can be expended for educational programs and materials. It is important to note that most maintenance and operation and personnel salaries are excluded in the bill as it is currently written; and

4) Existing ESPLOST levies can be modified to include educational programs and materials subject to referendum approval.

This bill is the implementing legislation for HR 1109.