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HR 319, Education Sales Tax for Maintenance and Operations

Municipal Impact Position Contact
Evaluating Joel Wiggins, (678) 686-6270

Last Updated: 2/17/2017
Subject Area: Education | Taxation |
Resources: bill text
HB 319 would create an ELOST (Educational Local Option Sales Tax) for the maintenance and operation expenses of local school systems. The measure would have to be approved by a majority of voters in the qualified school system. The specific costs associated with the maintenance and operations and the period of time (not to exceed 5 years) the tax will be in place must be placed on the ballot. This tax will not count against the sales tax cap for local governments, and is not subject to any sales tax exemptions on food or beverages.

In cases where the school system has excess proceeds of the tax, those proceeds can only be used to reduce the debt of the school system. In the case that there is no debt, the excess proceeds can be used to reduce the millage rate of the school system. 

This Resolution is a Constitutional Amendment, and must be passed by statewide referendum. 

2/22/2017 - Withdrawn and Recommitted in House


Rep. James Epps
District 140
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