Georgia Amendment 5, Local Sales Tax Authority Measure (1990)
| Georgia Amendment 5 | |
|---|---|
| Election date | |
| Topic Local government finance and taxes andSales taxes | |
| Status | |
| Type Legislatively referred constitutional amendment | Origin |
Georgia Amendment 5 was on theballot as alegislatively referred constitutional amendment inGeorgia onNovember 6, 1990. It wasdefeated.
A "yes" votesupported allowing the General Assembly to allow political subdivisions to impose a local sales and use tax without reducing their ad valorem (property) taxing powers. |
A "no" voteopposed allowing the General Assembly to allow political subdivisions to impose a local sales and use tax without reducing their ad valorem (property) taxing powers. |
Election results
Georgia Amendment 5 | ||||
|---|---|---|---|---|
| Result | Votes | Percentage | ||
| Yes | 301,202 | 28.06% | ||
| 772,271 | 71.94% | |||
- Results are officially certified.
- Source
Text of measure
Ballot title
The ballot title for Amendment 5 was as follows:
| “ | Shall the Constitution be amended so as to authorize the General Assembly to provide that a political subdivision whose ad valorem taxing powers are restricted by constitutional amendment may impose a local sales and use tax without a corresponding limitation of its ad valorem taxing powers? | ” |
Path to the ballot
- See also:Amending the Georgia Constitution
Atwo-thirds (66.67%) vote is required during one legislative session for theGeorgia State Legislature to place an amendment on the ballot. That amounts to a minimum of 120 votes in theGeorgia House of Representatives and 38 votes in theGeorgia State Senate, assuming no vacancies. Amendments do not require the governor's signature to be referred to the ballot.
See also
Footnotes
| State ofGeorgia Atlanta (capital) | |
|---|---|
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- Georgia 1990 ballot measures
- State ballots, 1990
- State Ballot Measure, November 6, 1990
- Defeated, 1990
- Defeated, November 6, 1990
- Georgia 1990 ballot measures, certified
- Local government finance and taxes, Georgia
- Local government finance and taxes, 1990
- Certified, local government finance and taxes, 1990
- Sales taxes, Georgia
- Sales taxes, 1990
- Certified, sales taxes, 1990
- Referred amendment certified for the 1990 ballot
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