10 LC 18 8646
House Resolution 1110
By: Representative Sims of the 169th

A RESOLUTION


Proposing an amendment to the Constitution so as to require that lottery tickets be subject to sales and use tax and the proceeds from state sales and use tax thereon be dedicated for the purpose of funding public education programs and services for levels kindergarten through grade 12; 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 VII, Section I of the Constitution is amended by adding a new Paragraph to read as follows:
"Paragraph IV. State tax requirements for lottery tickets. The General Assembly shall provide by general law that the sale or use of lottery tickets for lotteries authorized under Article I, Section II, Paragraph VIII(c) shall be subject to and not exempt from sales and use tax. The revenues attributable from state sales and use tax on lottery tickets shall be dedicated to an education trust fund as provided for by law to be used solely for the purpose of funding public education programs and services for levels kindergarten through grade 12. Revenues from such tax deposited into the education trust fund shall not lapse as otherwise required by Article III, Section IX, Paragraph IV(c) and shall not be subject to the limitations of Article VII, Section III, Paragraph II."

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 require that lottery tickets be subject to sales and use tax and the proceeds from state sales and use tax thereon be dedicated for the purpose of funding public education programs and services for levels kindergarten through grade 12?"
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.