This is a resolution proposing a constitutional amendment to change ESPLOST. It makes several fundamental revisions:

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;

3) In addition capital outlay projects, ESPLOST can be levied for educational programs and materials. It is important to note that M & O as well as personnel salaries are excluded UNLESS specifically authorized by the General Assembly; and

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

This resolution is the enabling legislation for HB 802.