SB 0061 Authorizes countywide education sales taxes
LR Number:0069S.02I Fiscal Note:0069-02
Last Action:03/14/01 - Hearing Conducted S Education Committee Journal page:
Effective Date:August 28, 2001
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Current Bill Summary

SB 61 - The voters of a county may establish a local sales tax for education. The tax may not exceed two cents unless it receives at least a four-sevenths majority. The issue may be placed on the ballot by approval of school boards representing at least four-sevenths of the enrollment of all districts in the county or by a petition within the county. The issue shall specify the tax rate to be imposed.

Revenues shall be collected by the Department of Revenue for each county and distributed to school districts in the county in proportion to district enrollment.

The revenues shall also be used to determine an equivalent property tax rate and which shall be regarded as part of the district's "operating levy for school purposes" for determining state aid but not for compliance with the minimum levy.

A county may raise, lower or terminate the tax with voter approval.