Georgia Code
Part 1 - Homestead Option Sales and Use Tax
§ 48-8-103. Submission to Voters to Determine Imposition of Tax

Such statement shall be followed by the following:
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Notwithstanding any other provision of law to the contrary, the statement, ballot question, and local Act ballot question referred to in this subsection shall precede any and all other ballot questions calling for the levy or imposition of any other sales and use tax which are to appear on the same ballot.
“NOTICE TO ELECTORS: Unless BOTH the homestead exemption AND the retail homestead option sales and use tax are approved, then neither the exemption nor the sales and use tax shall become effective.”
“( ) YES Shall a retail homestead option sales and use tax of 1 percent be levied within the special ( ) NO district within County for the purposes of funding capital outlay projects and of funding services to replace revenue lost to an additional homestead exemption of up to 100 percent of the assessed value of homesteads from county taxes for county purposes?”
History. Code 1981, § 48-8-103 , enacted by Ga. L. 1995, p. 655, § 1; Ga. L. 1997, p. 1, § 3; Ga. L. 2015, p. 217, § 2/HB 215; Ga. L. 2016, p. 864, § 48/HB 737.

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