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L. , ,, . Cor i4 STATE AS:".�Ck/=HT1CIN OF COUNTY CC"'MMISSI 0NI Ek<S LECISLAF1VE Pf,0.3i,.jiv; 'adoo i, ::J i�ebruary 26, 1963 1. Section 16 of Article IC of the k }ori +a onstitution relaiing to gc:as aline tax become effective J:jnuary 1, i'.- (lod remains in effect for a period of fifty years. Since twcr,;7 one y srs have cIcsped s111Ce i 11 C-,' effective date of this arneridment, it is no longer po�sibie to pledge-, the anticipated revenues from the constitutiona} tl�solir;e tr,x in thirty year bonds, and we believe it is essential t ;at Hi is carnes-' !� ;nt k � re - enacted for an additional period of fifty years, or for an i; u::,ainitct time in t!:e future. We recommend that the present 7(, 'sax on c)o,�);ii?c ue incl_dea� in the amendment and that the new arrmendment specificc,I y �;,_,thoria., the levy of an additional 1e tax on gasoline to be dio�u-nties on the present formula for distribu'rion,, to r;ie 3o1srd; <f `c,r:ty ors c, i sioners to be used for county ro,.id ar:d bridge purpss_°s, arc' .vc f�r'hcr recommend the imposition of the. 8th cent tax for sac f;;r,ase• 2. The 3G per packagc increase in tk0e tax on cigarettes with provisions for distribution to the counties of the proceeds c.f too tax on <akcs cutsid'. the boundaries of municipalities on the basis of 7_5 tc� th(' c""ty here collected, and 2.5% of the proceeds of the tax to be apporiionoj t:; all of the counties on an equak basis, o ciers a source of revenue thcl wokjId go for to meet the needs of the counties, and we recommend this proposal as a part of the legislative program of this Assrciatiof) - 3. We recommend that the present sales tax be bronco:ned or ihat an increase be made in the sakes tax on those transcctions no'w :::xed with apportionment of a portion, of the proceE: s t reaf to the scv!,ra1 cojn- ties, or in the alternative, a grant of crutI::Q! i,y to file counties to levy sales tax for general county purposes. 4. We recommend the allocation of the unplcciacd port of tf e proceeds of the sale of automobile license tags to acquis}tion .)f rigs is-oF-•way for the primary road system . 5. We recommend IenisIation having for its purpose tho bringinq about of a more realistic valuation o` real and personal pr icy for nd valorem tax purposes with the p ovision for a reduction in r,:iiic cornparabke to the increase in valuation. 6. We recommend a general revision of the schedule of occupational license taxes with provision that all of the proceeds of such tax. be re- mitted to the counties. 7. We recommend that the counties be authorized to levy excise tax o•n utilities. Page 1 of 2