Section IV Section 47(c)

Constitution

Effective - 07 Sep 2006, see footnote   

  IV Section 47(c).  Provisions self-enforcing, exception — not part of general revenue or expense of state — effective and expiration dates. — All laws inconsistent with this amendment shall no longer remain in full force and effect after the effective date of this section.  All of the provisions of Sections 47(a), 47(b) and 47(c) shall be self-enforcing except that the General Assembly shall adjust brackets for the collection of the sales and use taxes.  The additional revenue provided by Sections 47(a), 47(b) and 47(c) shall not be part of the "total state revenue" within the meaning of Sections 17 and 18 of Article X of this Constitution.  The expenditure of this additional revenue shall not be an "expense of state government" under Section 20 of Article X of this Constitution.  Upon voter approval of this measure in a general election held in 2006, or at a special election to be called by the governor for that purpose, the provisions of this section, 47(b), and 47(a) shall be reauthorized and continue until a general election is held in 2016 or at a special election to be called by the governor for that purpose.  Every ten years thereafter, the issue of whether to continue to impose the sales and use tax described in this section shall be resubmitted to the voters for approval.  If a majority of the voters fail to approve the continuance of such sales and use tax, Section 47(a), 47(b), and 47(c) shall terminate at the end of the second fiscal year after the last election was held.

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(Adopted August 7, 1984) (Amended November 8, 1988) (Amended November 5, 1996, effective November 8, 1998) (Amended August 8, 2006) (Reauthorized November 8, 2016).

Expires, unless reauthorized