Section I. This amendment shall be entitled the “Education First Amendment.”

1. (1) “Motor Fuel Tax” means a privilege or license tax levied upon every person, firm, or corporation selling, delivering, or withdrawing from storage or keeping in storage for sale or delivery in the county, any gasoline, naphtha, or other liquid motor fuels, or any device or substitutes therefor, commonly used in internal combustion engines, including diesel oil, tractor fuel, gas oil, distillate or liquefied gas, kerosene, jet fuel, or any substitutes or devices therefor, when sold, distributed, stored, or withdrawn from storage in the corporate limits of the City of Mobile and the City of Prichard for use in the operation of any motor vehicle upon the highways, but not including “kerosene oil,” “fuel oil,” or “crude oil” commonly used for lighting, heating, or industrial purposes, in an amount equal to two cents ($.02) per gallon sold, delivered, withdrawn from storage, or kept in storage for sale or delivery. Provided, however, that the fuel tax herein provided for shall not be levied or paid on the sale of such motor fuels in interstate commerce, or to the federal government or any agency of the federal government, or to the State of Alabama, or to any incorporated municipality for municipal purposes, or to the county commission for county purposes, or to the board of school commissioners for the use or purposes of such board, or for use in operating or propelling tractors used exclusively for agricultural purposes, or for use in operating or propelling commercial fishing boats, or to such motor fuels which are withdrawn from storage for delivery only to a point or points outside the county, when the distributor or seller of such motor fuels prepares and files with the revenue commissioner of the county written statements sworn and subscribed to showing the name and address of the person and to whom such motor fuels are or have been delivered by the distributor or seller, the volume and kind of such motor fuels and the dates of such withdrawals, and the point or points outside the county to which the motor fuels are delivered, or are to be delivered. Where any excise tax which may be levied hereby upon the sale, use, distribution, storage, or withdrawal from storage of such motor fuels shall have been paid to the revenue commissioner of the county by any person, firm, or corporation, such payment shall be sufficient, the intent being that the tax shall be paid but once.
2. (2) “Property Tax” means an ad valorem tax on the value of taxable property, as assessed for state taxation during the preceding tax year; provided, however, that such tax shall not be levied and assessed against any private passenger automobiles or motor trucks of the type commonly known as “pickups” or “pickup trucks” owned and operated by an individual for personal or private use and not for hire, rent, or compensation.

3. (3) “Sales and Use Tax” means a privilege or license tax levied on account of business activities, in an amount determined by application of applicable rates against gross sales or gross receipts, or an excise tax on storage, use, or other consumption of tangible personal property, as the case may be, which shall parallel, except for the rate of the tax, the state sales and use taxes levied pursuant to Chapter 23, Title 40, of the Code of Alabama 1975, as the same may be amended from time to time; provided, that in the event of the repeal of the statutes imposing the state sales and use taxes, the sales and use tax levied hereunder shall apply to and be imposed upon every person upon whom, had it not been for such repeal, the state sales and use taxes would have been levied.

   Section III. In addition to all other taxes now or hereafter authorized by the Constitution and laws of Alabama, there is hereby levied and shall be collected a tax, the proceeds of which shall be used exclusively for public school purposes in Mobile County, including, without limitation, the payment of the principal of and interest on bonds, warrants, or other evidences of indebtedness issued for public school purposes. The taxes levied hereunder shall be determined as provided in Section 4 of this amendment and shall be:

4. (1) With respect to the areas of Mobile County within the corporate limits of the Cities of Mobile and Prichard, either (but not both) of the following:

   1. a. a property tax at the rate of 12 mills on each $1 on property located within the corporate limits of the City of Mobile and the City of Prichard in Mobile County; or
   2. b. a property tax at the rate of 8 mills on each $1 on all property located within the corporate limits of the City of Mobile and the City of Prichard in Mobile County and an additional motor fuel tax in such jurisdictions at the rate of two cents ($.02) per gallon.

5. (2) With respect to the areas of Mobile County outside the corporate limits of the Cities of Mobile and Prichard, either (but not both) of the following:

   1. a. a property tax at the rate of 12 mills on each $1 on property located outside the corporate limits of the City of Mobile and the City of Prichard in Mobile County; or

   2. b. a property tax at the rate of 4 mills on each $1 on all property located outside the corporate limits of the City of Mobile and the City of Prichard in Mobile County and a sales and use tax at the rate of one-half percent (.5%) on account of business activities in areas of Mobile County outside the City of Mobile and the City of Prichard.

      Section IV. The taxes levied hereunder shall be determined by referendum to be held in Mobile County simultaneously with the referendum on the approval of this amendment. The question shall be submitted to the qualified voters of Mobile County, in a referendum separate from and in a position on the ballot immediately following the proposition on the approval of this amendment, in the following form:

      Question (1) “If the Education First Amendment is approved by the voters, which of the following taxes to be levied for public school purposes do you favor? Vote for one.

      “FOR a property tax at the rate of 12 mills on each $1 on all property located within the corporate limits of the City of Mobile and the City of Prichard in Mobile County; or

      “FOR a property tax at the rate of eight mills on each $1 on all property located within the corporate limits of the City of Mobile and the City of Prichard in Mobile County and an additional motor fuel tax at the rate of two cents ($.02) per gallon in those jurisdictions.

      The foregoing question shall be submitted to and voted on only by the electors residing in the Cities of Mobile and Prichard in Mobile County.”

      Question (2) “If the Education First Amendment is approved by the voters, which of the following taxes to be levied for public school purposes do you favor? Vote for one.

      “FOR a property tax at the rate of 12 mills on each $1 on all property located outside the corporate limits of the City of Mobile and the City of Prichard in Mobile County; or

      “FOR a sales and use tax at the rate of one-half percent (.5%) in all areas located outside the corporate limits of the Cities of Mobile and Prichard in Mobile County and a special ad valorem tax at the rate of four mills on each $1 on property located in all areas of the county outside the corporate limits of the Cities of Mobile and Prichard.”

      The foregoing question shall be submitted to and voted on only by the electors residing in areas outside the corporate limits of the Cities of Mobile and Prichard in Mobile County.

      The taxes shall be levied upon approval of this amendment and in accordance with the results of the referenda provided for in this section. Failure of a person to vote on such question shall not affect the vote of that person on the question of the approval of this amendment. Likewise, the vote cast or the failure of a voter to vote on the approval of this amendment shall not affect his or her vote on the foregoing questions.

      The judge of probate shall develop the two separate ballots to be submitted to each group of voters.

      Section V. Any property tax levied hereby shall be levied each year, without limit as to time, effective with the tax year commencing October 1, 2000, which tax is due and payable October 1, 2001; provided, that if this amendment is approved and proclaimed ratified later than September 30, 2001, it shall be effective with the first tax year as to which taxes become payable after the date it is proclaimed ratified. Except as to the exemption from such tax as provided in Section 2, such tax shall be assessed and collected in the same manner as all other ad valorem taxes with respect to property in Mobile County. Notwithstanding the foregoing, any property annexed into the corporate limits of the City of Mobile or the City of Prichard shall not be subject to the 12–mill or eight-mill additional ad valorem tax levied pursuant to the proposition in question (1) in Section 4 for a period of five years after annexation. During that five years, such property shall be subject to the same amount of ad valorem tax as is levied on property located outside the corporate limits of the City of Mobile and the City of Prichard.

      Section VI. Any sales and use tax levied hereby shall be without limit as to time and shall be effective at the beginning of the third month following the month in which this amendment is proclaimed ratified. Any sales and use tax levied hereunder shall be administered and collected by the governing body of Mobile County or by such other officials to whom such duties may be delegated by the governing body of Mobile County from time to time. Any procedure or provision involving the State Department of Revenue which is incorporated herein by reference to the statutes imposing the state sales and use taxes shall be deemed to apply, with respect to the sales and use tax levied hereby, to the officer charged with the duty of administering and collecting such tax by the governing body of Mobile County. The governing body of Mobile County is hereby authorized to take such action as shall be necessary and appropriate to provide for the administration and collection of any sales and use tax levied hereby, including, without limitation, provisions for the making of returns or reports, the contents of returns or reports, collection and payment of taxes, keeping of records, penalties, assessments, and notices and examinations of taxpayers and their books, but all such provisions shall be parallel to the corresponding procedures with respect to the state sales and use taxes to the extent practicable. The proceeds of such tax, net of costs of collection, shall be paid to the Board of School Commissioners of Mobile County or its successors.

      Section VII. Any motor fuel tax levied hereby shall be effective at the beginning of the third month following the month in which this amendment is proclaimed ratified.

      Section VIII. The provisions of this amendment shall be self-executing, and authorization from or any other action by the Legislature or the governing body of Mobile County shall not be a prerequisite to the levy or collection of the taxes provided for herein or the use of the proceeds thereof for public school purposes in Mobile County.

      Section IX. The actions and authority conferred by this constitutional amendment, specifically including, without limitation, the tax or taxes levied hereby and the method of determining the tax or taxes to be levied, are in all things validated and confirmed, any provision or provisions of the Constitution of Alabama of 1901, or any other laws of the state to the contrary notwithstanding, and to the extent that the provisions of this amendment may be inconsistent with provisions of any other provision or provisions of the Constitution of Alabama of 1901, or any other laws of the state, the provisions of this amendment shall control.

Section II. As used in this amendment, the following terms shall be given the following respective meanings: