In any county where a homestead option sales and use tax under Part 1 of this article is being levied, the question of whether to suspend the sales and use tax authorized by Code Section 48-8-102 and replace such tax with a sales and use tax authorized by this part shall be submitted to the electors of the special district in the manner provided for in Code Section 48-8-109.18. If the sales and use tax is not approved by the electors, then the homestead option sales and use tax under Part 1 of this article shall continue in full force and effect.
History. Code 1981, § 48-8-109.16 , enacted by Ga. L. 2020, p. 674, § 1/HB 1102.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
Article 2A - Homestead Option Sales and Use Tax (Host)
Part 3 - Revised Homestead Option Sales and Use Tax
§ 48-8-109.16. Approval by Electorate of Sales and Use Taxes Authorized by This Part
§ 48-8-109.20. Credit of Tax Against Similar Taxes Collected in Other Jurisdictions on Same Property
§ 48-8-109.21. Referendum Election to Decide Imposition of Tax; Procedure