Here’s a sample package, Tier 1. You get to use state highways at speeds up to 40 miles per hour, the state court system when you need it and your child can attend public schools through fifth grade or, if you are elderly, it provides minimal inspections for nursing homes and assisted living centers.
Tier 2 includes all of the benefits of Tier 1. In addition, it allows the taxpayer to use state parks, vote in statewide elections and fish in state-owned waters — with a license, of course. Your child can attend public schools through eighth grade, you can utilize the services of public health departments (if you choose the corresponding local tier) and you are allowed to dine in restaurants that are inspected regularly. You are further entitled to the services of the Georgia Bureau of Investigation and the Georgia State Patrol when needed.
Tier 3 includes all of the privileges and rights of tiers one and two plus the ability to send your children to grades K-12 accredited schools with
certified, licensed teachers. Further, it entitles one to enter state parks, monuments, or battlefields, provides for regulation of your drinking water and air, two one-game tickets to your choice of the Georgia Bulldogs, Atlanta Falcons or Atlanta Braves. Tier 3 also vests you with the right to go to the head of the line when voting, and gives you standing state and superior courts should you be involved in litigation or charged with a crime.
Tier 4 is the top tax rate. It grants all of the rights and privileges of tiers 1-3. In addition, you can drive up to 55 on two-lane state highways, you can vote by mail, carry a gun to church, expect to talk with a real human when calling a state agency and your child can attend a school in the University System of Georgia if he or she can qualify and pay the tuition. Tier 4 will let your children, if any, ride a bus to school. You can fish in Georgia coastal waters, operate a boat (but not a personal watercraft) on state waters and visit the Georgia Peanut Museum for free. It gives you access to licensed and inspected hospitals and nursing homes and protects you from Nigerian Internet scams. An ambulance will come if you’re in need, and your state representative will wash your car four times a year.
I’m sure creative people in the General Assembly could come up with enough tax plan options to make all Georgians happy.
Mark Beardsley is the editor of The Commerce News. He pays his taxes (almost) without complaint.