Const 1963, art 9, § 8;
Except as provided in this section, the Legislature shall not impose a sales tax on retailers at a rate of more than 5% of their gross taxable sales of tangible personal property.
Beginning May 1, 1994, the sales tax shall be imposed on retailers at an additional rate of 2% of their gross taxable sales of tangible personal property not exempt by law and the use tax at an additional rate of 2%. The proceeds of the sales and use taxes imposed at the additional rate of 2% shall be deposited in the state school aid fund established in section 11 of this article. The allocation of sales tax revenue required or authorized by sections 9 and 10 of this article does not apply to the revenue from the sales tax imposed at the additional rate of 2%.
No sales tax or use tax shall be charged or collected from and after January 1, 1975 on the sale or use of prescription drugs for human use, or on the sale or use of food for human consumption except in the case of prepared food intended for immediate consumption as defined by law. This provision shall not apply to alcoholic beverages.
No sales tax or use tax shall be charged or collected from and after October 1, 2015 on the sale or use of gasoline or diesel fuel used to operate a motor vehicle on the public roads or highways of this state.
Except as provided in this section, the Legislature shall not impose a sales tax on retailers at a rate of more than
4%5% of their gross taxable sales of tangible personal property.Beginning May 1, 1994, the sales tax shall be imposed on retailers at an additional rate of 2% of their gross taxable sales of tangible personal property not exempt by law and the use tax at an additional rate of 2%. The proceeds of the sales and use taxes imposed at the additional rate of 2% shall be deposited in the state school aid fund established in section 11 of this article. The allocation of sales tax revenue required or authorized by sections 9 and 10 of this article does not apply to the revenue from the sales tax imposed at the additional rate of 2%.
No sales tax or use tax shall be charged or collected from and after January 1, 1975 on the sale or use of prescription drugs for human use, or on the sale or use of food for human consumption except in the case of prepared food intended for immediate consumption as defined by law. This provision shall not apply to alcoholic beverages.
No sales tax or use tax shall be charged or collected from and after October 1, 2015 on the sale or use of gasoline or diesel fuel used to operate a motor vehicle on the public roads or highways of this state.
Const 1963, art 9, § 8;
Except as provided in this section, the Legislature shall not impose a sales tax on retailers at a rate of more than 4% of their gross taxable sales of tangible personal property.
Beginning May 1, 1994, the sales tax shall be imposed on retailers at an additional rate of 2% of their gross taxable sales of tangible personal property not exempt by law and the use tax at an additional rate of 2%. The proceeds of the sales and use taxes imposed at the additional rate of 2% shall be deposited in the state school aid fund established in section 11 of this article. The allocation of sales tax revenue required or authorized by sections 9 and 10 of this article does not apply to the revenue from the sales tax imposed at the additional rate of 2%.
No sales tax or use tax shall be charged or collected from and after January 1, 1975 on the sale or use of prescription drugs for human use, or on the sale or use of food for human consumption except in the case of prepared food intended for immediate consumption as defined by law. This provision shall not apply to alcoholic beverages.
Except as provided in this section, the Legislature shall not impose a sales tax on retailers at a rate of more than 4% of their gross taxable sales of tangible personal property.
Beginning May 1, 1994, the sales tax shall be imposed on retailers at an additional rate of 2% of their gross taxable sales of tangible personal property not exempt by law and the use tax at an additional rate of 2%. The proceeds of the sales and use taxes imposed at the additional rate of 2% shall be deposited in the state school aid fund established in section 11 of this article. The allocation of sales tax revenue required or authorized by sections 9 and 10 of this article does not apply to the revenue from the sales tax imposed at the additional rate of 2%.
No sales tax or use tax shall be charged or collected from and after January 1, 1975 on the sale or use of prescription drugs for human use, or on the sale or use of food for human consumption except in the case of prepared food intended for immediate consumption as defined by law.
¶This provision shall not apply to alcoholic beverages.
To compensate units of government other than the state for loss of revenue resulting from repeal of the sales tax on food and prescription drugs, each present allocation of sales tax revenue to such units shall be increased by 1⁄5.
Const 1963, art 9, § 8;
Except as provided in this section, the Legislature shall not impose a sales tax on retailers at a rate of more than 4% of their gross taxable sales of tangible personal property.
Beginning on the date this paragraph becomes a part of the constitution, the Legislature shall impose the sales tax on retailers at an additional rate of 2% of their gross taxable sales of tangible personal property not exempt by law and the use tax at an additional rate of 2%. The proceeds of the sales and use taxes imposed at the additional rate of 2% shall be deposited in the state school aid fund established in Section 11 of this Article. The allocation of sales tax revenue required or authorized by Sections 9 and 10 of this Article does not apply to the revenue from the sales tax imposed at the additional rate of 2%.
No sales tax or use tax shall be charged or collected from and after January 1, 1975 on the sale or use of prescription drugs for human use, or on the sale or use of food for human consumption except in the case of prepared food intended for immediate consumption as defined by law. This provision shall not apply to alcoholic beverages.
Proposal A also amends art 4, § 41; art 9, §§ 3, 6, 10, & 11
Except as provided in this section, the Legislature shall not impose a sales tax on retailers at a rate of more than 4% of their gross taxable sales of tangible personal property.
Beginning on the date this paragraph becomes a part of the constitution, the Legislature shall impose the sales tax on retailers at an additional rate of 2% of their gross taxable sales of tangible personal property not exempt by law and the use tax at an additional rate of 2%. The proceeds of the sales and use taxes imposed at the additional rate of 2% shall be deposited in the state school aid fund established in Section 11 of this Article. The allocation of sales tax revenue required or authorized by Sections 9 and 10 of this Article does not apply to the revenue from the sales tax imposed at the additional rate of 2%.
No sales tax or use tax shall be charged or collected from and after January 1, 1975 on the sale or use of prescription drugs for human use, or on the sale or use of food for human consumption except in the case of prepared food intended for immediate consumption as defined by law.
¶This provision shall not apply to alcoholic beverages.
To compensate units of government other than the state for loss of revenue resulting from repeal of the sales tax on food and prescription drugs, each present allocation of sales tax revenue to such units shall be increased by 1⁄5.
Proposal A also amends art 4, § 41; art 9, §§ 3, 6, 10, & 11
Const 1963, art 9, § 8;
Except as provided in this section for the purposes provided by this section, the legislature shall not impose a sales tax on retailers at a rate of more than 4% of their gross taxable sales of tangible personal property.
No sales tax or use tax shall be charged or collected from and after January 1, 1975 on the sale or use of prescription drugs for human use, or on the sale or use of food for human consumption except in the case of prepared food intended for immediate consumption as defined by law. This provision shall not apply to alcoholic beverages.
Beginning January 1, 1990, the legislature shall impose the sales tax on retailers at an additional rate of .5% of their gross taxable sales of tangible personal property not exempt by law and the use tax at an additional rate of .5%. The allocation of sales tax revenue required by sections 9 and 10 of this article does not apply to the proceeds from the levy of the additional .5% rate of the sales tax. The proceeds of the additional .5% rate of the sales and use taxes shall be dedicated to the state school aid fund established in section 11 of this article and shall be used only for aid to school districts.
Except as provided in this section for the purposes provided by this section, the legislature shall not impose a sales tax on retailers at a rate of more than 4% of their gross taxable sales of tangible personal property.
No sales tax or use tax shall be charged or collected from and after January 1, 1975 on the sale or use of prescription drugs for human use, or on the sale or use of food for human consumption except in the case of prepared food intended for immediate consumption as defined by law.
¶This provision shall not apply to alcoholic beverages.
To compensate units of government other than the state for loss of revenue resulting from repeal of the sales tax on food and prescription drugs, each present allocation of sales tax revenue to such units shall be increased by 1⁄5.Beginning January 1, 1990, the legislature shall impose the sales tax on retailers at an additional rate of .5% of their gross taxable sales of tangible personal property not exempt by law and the use tax at an additional rate of .5%. The allocation of sales tax revenue required by sections 9 and 10 of this article does not apply to the proceeds from the levy of the additional .5% rate of the sales tax. The proceeds of the additional .5% rate of the sales and use taxes shall be dedicated to the state school aid fund established in section 11 of this article and shall be used only for aid to school districts.
Const 1963, art 9, § 8;
Except as provided in this section, the legislature shall not impose a sales tax on retailers at a rate of more than 4% of their gross taxable sales of tangible personal property.
Beginning January 1, 1990, the legislature shall impose the sales tax on retailers at an additional rate of 2% of their gross taxable sales of tangible personal property not exempt by law and the use tax at an additional rate of 2%. The proceeds of the additional 2% rate of the sales and use taxes shall be deposited in the state account for education fund created in section 11 of this article. The allocation of sales tax revenue required or authorized by sections 9 and 10 of this article does not apply to the revenue from the levy of the additional 2% rate of the sales tax.
No sales tax or use tax shall be charged or collected from and after January 1, 1975 on the sale or use of prescription drugs for human use, or on the sale or use of food for human consumption except in the case of prepared food intended for immediate consumption as defined by law. This provision shall not apply to alcoholic beverages.
Proposal B also amends art 4, § 41; art 9, §§ 3, 5, 6, 10, 11, 14, & 36
Except as provided in this section, the legislature shall not impose a sales tax on retailers at a rate of more than 4% of their gross taxable sales of tangible personal property.
Beginning January 1, 1990, the legislature shall impose the sales tax on retailers at an additional rate of 2% of their gross taxable sales of tangible personal property not exempt by law and the use tax at an additional rate of 2%. The proceeds of the additional 2% rate of the sales and use taxes shall be deposited in the state account for education fund created in section 11 of this article. The allocation of sales tax revenue required or authorized by sections 9 and 10 of this article does not apply to the revenue from the levy of the additional 2% rate of the sales tax.
No sales tax or use tax shall be charged or collected from and after January 1, 1975 on the sale or use of prescription drugs for human use, or on the sale or use of food for human consumption except in the case of prepared food intended for immediate consumption as defined by law.
¶This provision shall not apply to alcoholic beverages.
To compensate units of government other than the state for loss of revenue resulting from repeal of the sales tax on food and prescription drugs, each present allocation of sales tax revenue to such units shall be increased by 1⁄5.
Proposal B also amends art 4, § 41; art 9, §§ 3, 5, 6, 10, 11, 14, & 36
Const 1963, art 9, § 8;
Except as provided in this section, the Legislature shall not impose a sales tax on retailers at a rate of more than 4% of their gross taxable sales of tangible personal property.
Beginning July 1, 1981, the Legislature shall impose additional sales and use taxes at a rate of 1.5% on the sale or use of tangible personal property, the revenue from which shall be used exclusively for purposes of reimbursing units of local government for the revenues not collectible because of the exemptions provided in section 3 of this article. The revenue from this additional sales tax shall not be included within the allocation made pursuant to sections 10 and 11 of this article.
No sales tax or use tax shall be charged or collected from and after January 1, 1975 on the sale or use of prescription drugs for human use, or on the sale or use of food for human consumption except in the case of prepared food intended for immediate consumption as defined by law.
This provision shall not apply to alcoholic beverages.
To compensate units of government other than the state for loss of revenue resulting from repeal of the sales tax on food and prescription drugs, each present allocation of sales tax revenue to such units shall be increased by one-fifth.
Except as provided in this section, the Legislature shall not impose a sales tax on retailers at a rate of more than 4% of their gross taxable sales of tangible personal property.
Beginning July 1, 1981, the Legislature shall impose additional sales and use taxes at a rate of 1.5% on the sale or use of tangible personal property, the revenue from which shall be used exclusively for purposes of reimbursing units of local government for the revenues not collectible because of the exemptions provided in section 3 of this article. The revenue from this additional sales tax shall not be included within the allocation made pursuant to sections 10 and 11 of this article.
No sales tax or use tax shall be charged or collected from and after January 1, 1975 on the sale or use of prescription drugs for human use, or on the sale or use of food for human consumption except in the case of prepared food intended for immediate consumption as defined by law.
This provision shall not apply to alcoholic beverages.
To compensate units of government other than the state for loss of revenue resulting from repeal of the sales tax on food and prescription drugs, each present allocation of sales tax revenue to such units shall be increased by
1⁄5one-fifth.
Const 1963, art 9, § 8;
Except as provided in this section for those purposes provided by this section, the legislature shall not impose a sales tax on retailers at a rate of more than 4% of their gross taxable sales of tangible personal property.
No sales tax or use tax shall be charged or collected from and after January 1, 1975 on the sale or use of prescription drugs for human use, or on the sale or use of food for human consumption except in the case of prepared food intended for immediate consumption as defined by law.
This provision shall not apply to alcoholic beverages.
To compensate units of government other than the state for loss of revenue resulting from repeal of the sales tax on food and prescription drugs, each present allocation of sales tax revenue to such units shall be increased by 1⁄5.
Beginning January 1, 1981, the legislature shall impose additional sales and use taxes at a rate of 1.5% on the sale or use of tangible personal property not exempt by law. The revenue collected from the imposition of the additional 1.5% sales and use taxes and any interest earned on those taxes shall be used for the sole purpose of providing, and administering the costs of providing, new or additional homestead property tax relief for certain homeowners and renters, or replacement revenues for the loss of revenues from a reduction in the imposition of the sales and use taxes for certain energy producing products and energy producing utility services defined by law, or both, as provided by law. So long as the exemption from collection of the ad valorem property tax levied upon not less than $7,100.00 of the state equalized valuation, as adjusted by law, of a homestead of a resident of this state which is provided by section 3 of this article is effective, the state shall reimburse units of local government in a manner provided by law for a proportion of the revenues not collected because of that exemption. This proportion shall not be less than the proportion at which reimbursement is provided the state for the costs of providing new or additional homestead property tax relief for certain renters and for state revenues lost from a reduction of sales and use taxes for certain energy producing products and energy producing utility services. The allocation of sales tax revenue required by sections 9, 10, and 11 of this article shall not apply to the revenue yielded by the levy of the additional 1.5% sales tax. Revenue collected from the imposition of the additional 1.5% sales and use taxes and any interest earned on those taxes shall not be considered as part of total state revenues for purposes of determining the revenue limit under section 26 of this article. The expenditure of revenue collected from the imposition of the additional 1.5% sales and use taxes and of interest earned on those taxes shall not be considered an expense of state government under section 28 of this article or in the annual computation of the proportion of total state spending paid to all units of local government for purposes of section 30 of this article. After January 1, 1985, a sales or use tax imposed pursuant to this section shall not be imposed upon the sale at retail to a person of certain energy producing products or energy producing utility services, as defined by law, for consumption or use in residential property, and not for resale, or upon the use in residential property of certain energy producing products or energy producing utility services, as defined by law.
Proposal C also amends art 4, §§ 41 & 54; art 9, §§ 2, 3, 30, & 31
Except as provided in this section for those purposes provided by this section, the legislature shall not impose a sales tax on retailers at a rate of more than 4% of their gross taxable sales of tangible personal property.
No sales tax or use tax shall be charged or collected from and after January 1, 1975 on the sale or use of prescription drugs for human use, or on the sale or use of food for human consumption except in the case of prepared food intended for immediate consumption as defined by law.
This provision shall not apply to alcoholic beverages.
To compensate units of government other than the state for loss of revenue resulting from repeal of the sales tax on food and prescription drugs, each present allocation of sales tax revenue to such units shall be increased by 1⁄5.
Beginning January 1, 1981, the legislature shall impose additional sales and use taxes at a rate of 1.5% on the sale or use of tangible personal property not exempt by law. The revenue collected from the imposition of the additional 1.5% sales and use taxes and any interest earned on those taxes shall be used for the sole purpose of providing, and administering the costs of providing, new or additional homestead property tax relief for certain homeowners and renters, or replacement revenues for the loss of revenues from a reduction in the imposition of the sales and use taxes for certain energy producing products and energy producing utility services defined by law, or both, as provided by law. So long as the exemption from collection of the ad valorem property tax levied upon not less than $7,100.00 of the state equalized valuation, as adjusted by law, of a homestead of a resident of this state which is provided by section 3 of this article is effective, the state shall reimburse units of local government in a manner provided by law for a proportion of the revenues not collected because of that exemption. This proportion shall not be less than the proportion at which reimbursement is provided the state for the costs of providing new or additional homestead property tax relief for certain renters and for state revenues lost from a reduction of sales and use taxes for certain energy producing products and energy producing utility services. The allocation of sales tax revenue required by sections 9, 10, and 11 of this article shall not apply to the revenue yielded by the levy of the additional 1.5% sales tax. Revenue collected from the imposition of the additional 1.5% sales and use taxes and any interest earned on those taxes shall not be considered as part of total state revenues for purposes of determining the revenue limit under section 26 of this article. The expenditure of revenue collected from the imposition of the additional 1.5% sales and use taxes and of interest earned on those taxes shall not be considered an expense of state government under section 28 of this article or in the annual computation of the proportion of total state spending paid to all units of local government for purposes of section 30 of this article. After January 1, 1985, a sales or use tax imposed pursuant to this section shall not be imposed upon the sale at retail to a person of certain energy producing products or energy producing utility services, as defined by law, for consumption or use in residential property, and not for resale, or upon the use in residential property of certain energy producing products or energy producing utility services, as defined by law.
Proposal C also amends art 4, §§ 41 & 54; art 9, §§ 2, 3, 30, & 31
Const 1963, art 9, § 8;
The Legislature shall not impose a sales tax on retailers at a rate of more than 4% of their gross taxable sales of tangible personal property.
No sales tax or use tax shall be charged or collected from and after January 1, 1975 on the sale or use of prescription drugs for human use, or on the sale or use of food for human consumption except in the case of prepared food intended for immediate consumption as defined by law.
This provision shall not apply to alcoholic beverages.
To compensate units of government other than the state for loss of revenue resulting from repeal of the sales tax on food and prescription drugs, each present allocation of sales tax revenue to such units shall be increased by 1⁄5.
The Legislature shall not impose a sales tax on retailers at a rate of more than
four percent4% of their gross taxable sales of tangible personal property.No sales tax or use tax shall be charged or collected from and after January 1, 1975 on the sale or use of prescription drugs for human use, or on the sale or use of food for human consumption except in the case of prepared food intended for immediate consumption as defined by law.
This provision shall not apply to alcoholic beverages.
To compensate units of government other than the state for loss of revenue resulting from repeal of the sales tax on food and prescription drugs, each present allocation of sales tax revenue to such units shall be increased by 1⁄5.
Const 1963, art 9, § 8;
The legislature shall not impose a sales tax on retailers at a rate of more than four percent of their gross taxable sales of tangible personal property.
Const 1908, art 10, § 23;
There shall be returned to local governmental units by the method hereinafter set forth, 1⁄2 cent of a state sales tax levy on each dollar of sales of tangible personal property on the 1946 statutory base (not rate). The state disbursing authority shall remit to counties as a whole on a population basis and payment shall be made to the county treasurer who shall remit to the respective cities, townships and villages within the county on a per capita basis. Population computation shall be based on the last and each succeeding state-wide federal census for purposes of division among counties and upon the same basis or upon any special federal county-wide census, whichever is later, for intra-county division purposes. There shall be excluded from such computation 50% of the total number of persons who are wards, patients or convicts committed to or domiciled in any city institution located outside the boundaries of said city or committed to or domiciled in any county, state or federal tax supported institution, provided such persons were included in said federal census. All remittances provided shall be made on a quarterly basis.
There shall be set aside for the school districts 2 cents of a state sales tax levy on each dollar of sales of tangible personal property on the 1946 statutory base (not rate), to be allocated among said school districts by law. Such taxes so collected shall be deposited in a special school aid fund and be expendable only by legislative appropriations for aid to the school districts and school employees’ retirement purposes as shall be provided by law. Said school aid fund shall be separate and distinct from the state general fund.
Prior to any division or allocation of the sales tax, the cost of collection as determined by the department of revenue shall be deducted from total collections and credited to the general fund of the state.
The legislature shall by law appropriate from the school aid fund for such public school employees’ retirement systems as shall from time to time be in effect under the laws of this state an amount which shall not be less than 5% nor more than 71⁄2% of the salaries of school district employees participating in the respective retirement systems. Such percentages shall apply only to that portion of salary as may be provided by law. At no time shall the legislature levy a sales tax of more than 4%.
See also: Const 1963, art 9, § 10 and art 9, § 11
On and after July 1, 1955,tThere shall be returned to local governmental units by the method hereinafter set forth, 1⁄2 cent of a state sales tax levy on each dollar of sales of tangible personal property on the 1946 statutory base (not rate). The state disbursing authority shall remit to counties as a whole on a population basis and payment shall be made to the county treasurer who shall remit to the respective cities, townships and villages within the county on a per capita basis. Population computation shall be based on the last and each succeeding state-wide federal census for purposes of division among counties and upon the same basis or upon any special federal county-wide census, whichever is later, for intra-county division purposes:.Provided, ThattThere shall be excluded from such computation 50% of the total number of persons who are wards, patientsand/or convicts committed toand/or domiciled in any city institution located outside the boundaries of said city or committed to or domiciled in any county, state or federal tax supported institution, provided such persons were included in said federal census. All remittances provided shall be made on a quarterly basis.
On and after July 1, 1955,tThere shall be set aside for the school districts 2 cents of a state sales tax levy on each dollar of sales of tangible personal property on the 1946 statutory base (not rate), to be allocated among said school districts by law. Such taxes so collected shall be deposited in a special school aid fund and be expendable only by legislative appropriations for aid to the school districts and school employees’ retirement purposes as shall be provided by law. Said school aid fund shall be separate and distinct from the state general fund.Prior to any division or allocation of the sales tax, the cost of collection as determined by the department of revenue shall be deducted from total collections and credited to the general fund of the state.
The legislature shall by law appropriate from the school aid fund for such public school employees’ retirement systems as shall from time to time be in effect under the laws of this state an amount which shall not be less than 5% nor more than 71⁄2% of the salaries of school district employees participating in the respective retirement systems
:.Provided, ThatsSuch percentages shall apply only to that portion of salary as may be provided by law:.Provided, ThataAt no time shall the legislature levy a sales tax of more than3%4%.
The provisions of section 23 of article 10 as constituted prior to the effective date of this amendment shall continue in force and effect until July 1, 1955, and all sums collected and payable thereunder shall be paid.
See also: Const 1963, art 9, § 10 and art 9, § 11
Const 1908, art 10, § 23;
On and after July 1, 1955, there shall be returned to local governmental units by the method hereinafter set forth, 1⁄2 cent of a state sales tax levy on each dollar of sales of tangible personal property on the 1946 statutory base (not rate). The state disbursing authority shall remit to counties as a whole on a population basis and payment shall be made to the county treasurer who shall remit to the respective cities, townships and villages within the county on a per capita basis. Population computation shall be based on the last and each succeeding state-wide federal census for purposes of division among counties and upon the same basis or upon any special federal county-wide census, whichever is later, for intra-county division purposes: Provided, That there shall be excluded from such computation 50% of the total number of persons who are wards, patients and/or convicts committed to and/or domiciled in any city institution located outside the boundaries of said city or committed to or domiciled in any county, state or federal tax supported institution, provided such persons were included in said federal census. All remittances provided shall be made on a quarterly basis.
On and after July 1, 1955, there shall be set aside for the school districts 2 cents of a state sales tax levy on each dollar of sales of tangible personal property on the 1946 statutory base (not rate), to be allocated among said school districts by law. Such taxes so collected shall be deposited in a special school aid fund and be expendable only by legislative appropriations for aid to the school districts and school employees retirement purposes as shall be provided by law. Said school aid fund shall be separate and distinct from the state general fund.
Prior to any division or allocation of the sales tax, the cost of collection as determined by the department of revenue shall be deducted from total collections and credited to the general fund of the state.
The legislature shall by law appropriate from the school aid fund for such public school employees retirement systems as shall from time to time be in effect under the laws of this state an amount which shall not be less than 5% nor more than 71⁄2% of the salaries of school district employees participating in the respective retirement systems: Provided, That such percentages shall apply only to that portion of salary as may be provided by law: Provided, That at no time shall the legislature levy a sales tax of more than 3%.
The provisions of section 23 of article 10 as constituted prior to the effective date of this amendment shall continue in force and effect until July 1, 1955, and all sums collected and payable thereunder shall be paid.
See also: Const 1963, art 9, § 10 and art 9, § 11
On and after July 1, 1955, there shall be returned to local governmental units
and school districtsby the method hereinafter set forth,one1⁄2 cent of a state sales tax levy on each dollar of sales of tangible personal property on thepresent1946 statutory base (not rate). The statetax collecting authority shall divide the entire said sum without deduction and remit fifty per cent thereof among the school districts on the basis of the school census on which primary school money is distributed for that fiscal year. The balance of fifty per cent shall be returneddisbursing authority shall remit to counties as a whole on a population basis and payment shall be made to the county treasurer who shall remit to the respective cities, townships and villages within the county on a per capita basis. Population computation shall be based on the last and each succeeding state-wide federal census for purposes of division among counties and upon the same basis or upon any special federal county-wide census, whichever is later, for intra-county division purposes: Provided, That there shall be excluded from such computation 50% of the total number of persons who are wards, patients and/or convicts committed to and/or domiciled in any city institution located outside the boundaries of said city or committed to or domiciled in any county, state or federal tax supported institution, provided such persons were included in said federal census. All remittances provided shall be made on a quarterly basis.The legislature shall hereafter make annual grants to school districts out of general funds, over and above all constitutional allocations heretofore and herein provided, in at least amounts which bear the same ratio to total state sales tax revenues of the preceding year which the legislative grants in the fiscal year 1945-1946 bore to said revenues of the preceding year.On and after July 1, 1955, there shall be set aside for the school districts 2 cents of a state sales tax levy on each dollar of sales of tangible personal property on the 1946 statutory base (not rate), to be allocated among said school districts by law. Such taxes so collected shall be deposited in a special school aid fund and be expendable only by legislative appropriations for aid to the school districts and school employees retirement purposes as shall be provided by law. Said school aid fund shall be separate and distinct from the state general fund.
Prior to any division or allocation of the sales tax, the cost of collection as determined by the department of revenue shall be deducted from total collections and credited to the general fund of the state.
The legislature shall by law appropriate from the school aid fund for such public school employees retirement systems as shall from time to time be in effect under the laws of this state an amount which shall not be less than 5% nor more than 71⁄2% of the salaries of school district employees participating in the respective retirement systems: Provided, That such percentages shall apply only to that portion of salary as may be provided by law: Provided, That at no time shall the legislature levy a sales tax of more than 3%.
The provisions of section 23 of article 10 as constituted prior to the effective date of this amendment shall continue in force and effect until July 1, 1955, and all sums collected and payable thereunder shall be paid.
See also: Const 1963, art 9, § 10 and art 9, § 11
Const 1908, art 10, § 23;
There shall be returned to local governmental units and school districts by the method hereinafter set forth, one cent of a State sales tax levy on each dollar of sales of tangible personal property on the present statutory base (not rate). The state tax collecting authority shall divide the entire said sum without deduction and remit fifty per cent thereof among the school districts on the basis of the school census on which primary school money is distributed for that fiscal year. The balance of fifty per cent shall be returned to counties as a whole on a population basis and payment shall be made to the county treasurer who shall remit to the respective cities, townships and villages within the county on a per capita basis. Population computation shall be based on the last state-wide federal census for purposes of division among counties and upon the same basis or upon any special federal county-wide census, whichever is later, for intra-county division purposes. All remittances provided shall be made on a quarterly basis. The legislature shall hereafter make annual grants to school districts out of general funds, over and above all constitutional allocations heretofore and herein provided, in at least amounts which bear the same ratio to total state sales tax revenues of the preceding year which the legislative grants in the fiscal year 1945-1946 bore to said revenues of the preceding year.
See also: Const 1963, art 9, § 10 and art 9, § 11
