Georgia Amendment 5, Local Sales Tax Authority Measure (1990)

Georgia Amendment 5
Election date November 6, 1990
Topic County and municipal governance and Sales taxes
Status Defeated
Type Legislatively referred constitutional amendment	Origin State legislature

Georgia Amendment 5 was on the ballot as a legislatively referred constitutional amendment in Georgia on November 6, 1990. It was defeated.

A "yes" vote supported 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" vote opposed 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%
No		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

A two-thirds (66.67%) vote is required during one legislative session for the Georgia State Legislature to place an amendment on the ballot. That amounts to a minimum of 120 votes in the Georgia House of Representatives and 38 votes in the Georgia State Senate, assuming no vacancies. Amendments do not require the governor's signature to be referred to the ballot.

See also

1990 Measures

• 1990 Measures
• Sales taxes on the ballot
• County and municipal governance on the ballot
• 1990 legislative sessions

Georgia

• Georgia ballot measures
• Georgia ballot measure laws

News and analysis

• Ballot measure lawsuits
• Ballot measure readability
• Ballot measure polls