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HB 0802 - Expand Uses for Education SPLOST
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Tracking Level: Neutral
Sponsor: Andrew Welch (R)
Last Action: 2/20/2014 - House Committee Favorably Reported By Substitute
House Committee: Ed
Assigned To:
2014/01/24Next Bill
Sales Tax-LocalNext Bill
Shaun AdamsNext Bill

Staff Analysis of the Legislation

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.

Bill Summary from the State Site - Click for the State Summary Page / Click for Current Full Text
2013-2014 Regular Session - HB 802
County sales and use tax; comprehensive revision for educational purposes; provide
Sponsored By
HC: EducationSC:
First Reader Summary
A BILL to be entitled an Act to amend Article 3 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to county sales and use taxes, so as to provide for the comprehensive revision of the sales and use tax for educational purposes; to establish special districts; to provide for definitions, procedures, conditions, and limitations for the imposition, collection, disbursement, and termination of the tax; to provide for powers, duties, and authority of the state revenue commissioner; to conform a cross-reference; to provide for related matters; to provide for a contingent effective date; to provide for applicability; to provide for automatic repeal under certain circumstances; to repeal conflicting laws; and for other purposes.
Status History
Feb/20/2014 - House Committee Favorably Reported By Substitute
Jan/24/2014 - House Second Readers
Jan/23/2014 - House First Readers
Jan/22/2014 - House Hopper
Past Versions

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