SUMMARY:  LC 33 5571S

This is the enabling legislation for a proposed constitutional amendment (see HR 1109) revising the provisions for the SPLOST for educational purposes.  Any district with a SPLOST as of January 1, 2015, would have two years to amend their resolution to include the newly authorized uses of the funds with voter approval. The category of "educational programs and materials" has been added as an allowable use for up to 50% of the proceeds.

Educational programs and materials include:

• security personnel, supplies, and equipment;
• technology personnel, supplies, equipment, and infrastructure;
• educational software, digital learning modules, and instructional online content;
• arts and music education personnel, supplies, and equipment;
• foreign language education personnel, supplies, and equipment;
• remedial education personnel, supplies, and equipment;
• counseling personnel, supplies, and equipment
• CTAE personel, supplies, and equipment;
• summer school personnel, supplies, and equipment;
• medical personnel, supplies, and equipment;
• library or media center personnel, supplies, and equipment;
• after school programs personnel, supplies, and equipment;
• physical education equipment;
• textbooks;
• laboratory equipment; or
• any combination of these items

PROVISIONS: 

Any school system levying a sales tax for educational purposes on January 1, 2015 would have until January 1, 2017 to amend the existing tax to include educational programs and materials in the authorized expenditures for the existing tax.  The amendment would require the approval of the voters.

The tax rate shall be 1% and includes a tax on motor fuels and food.

The local board may include local charter schools, state chartered special schools, or state charter schools in the capital outlay projects.

The local board shall notify the appropriate election superintendent by forwarding a copy of the resolution of the board calling for the tax.

The resolution shall specify:

• The maximum period of time the tax shall be imposed not to exceed five years
• Capital outlay projects for educational purposes which will be funded from the proceeds and the maximum cost of the projects
• If general obligation debt is to be included, the principal amount of the debt to be issued, the purpose for which the debt is to be issued, the interest rate(s) or maximum rate(s) the debt is to bear, and the amount of the principal to be paid in each year
• The educational programs and materials which will be funded from the proceeds of the tax and the maximum amount of net proceeds to be used for this which shall not exceed 50% of the net proceeds
  • Allowable educational programs and materials include:
    • Security personnel and equipment
    • Technology personnel and infrastructure
    • Educational software, digital learning modules, and instructional online content
    • Arts and music education
    • Foreign language education
    • Remedial education
    • Graduation counseling
    • Career counseling
    • Summer school
    • Medical personnel, supplies, and equipment
    • Library or media center personnel and supplies
    • Laboratory equipment
    • Athletic equipment
    • Textbooks
    • After school programs
    • Any combination of the above 
  • Educational programs and materials shall not include maintenance and operations or salaries for personnel except for those categories listed above. 

The election superintendent shall have published the date and purpose of the election in the official organ of the county once a week for four weeks.

The statute would include the ballot question(s).

If voters do not approve the tax, the district must wait 12 months before bringing it again.

The tax begins on the first day of the next succeeding calendar quarter which begins more than 80 days after the date of the voters' approval.

This tax is in addition to any other local sales and use tax.

The funds shall be kept separately and a record kept of each expenditure.

Excess proceeds shall be used solely for reducing any indebtedness of the board within the special district.  If there is no indebtedness, the excess shall be paid into the general fund to reduce ad valorem taxes.

A schedule of the proceeds shall be included in each annual audit which shows for each project in the resolution the original estimated cost, the current estimated cost if different, amounts spent in prior years, and amounts spent in the current year.

The auditor shall verify and test expenditures sufficiently to provide assurances the schedule is fairly  presented.

By December 31st, the board must annually publish in a newspaper in general circulation in the boundaries of the district a simple, non-technical report which shows for each purpose listed in the resolution, the original estimated cost, the current estimated cost if different, amounts spent in prior years and in the current year, and a statement of corrective action the board intends to take with respect to each purpose which is underfunded or behind schedule and a statement of surplus funds.

EFFECTIVE DATE:

January 1, 2015 if HR 1109 receives a 2/3 vote in each chamber and a majority of the voters approve it in November 2014.