Such statement shall be followed by the following:
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Notwithstanding any other provision of law to the contrary, the statement and ballot question referred to in this subsection shall precede any and all other ballot questions which are to appear on the same ballot.
“NOTICE TO ELECTORS: Unless BOTH the equalized homestead option sales and use tax AND the special purpose local option sales and use tax are approved, then neither sales and use tax shall become effective.”
“( ) YES Shall an equalized homestead option sales and use tax be levied and the regular ( ) NO homestead option sales and use tax be suspended within the special district within County for the purposes of reducing the ad valorem property tax millage rates levied by county and municipal governments on homestead properties?”
History. Code 1981, § 48-8-109.4 , enacted by Ga. L. 2015, p. 217, § 2/HB 215; Ga. L. 2016, p. 864, § 48/HB 737.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
Article 2A - Homestead Option Sales and Use Tax (Host)
Part 2 - Equalized Homestead Option Sales Tax
§ 48-8-109.2. Referendum on Suspension of Taxation
§ 48-8-109.3. Creation of Special Districts; Application of Tax
§ 48-8-109.4. Role of Election Superintendent
§ 48-8-109.5. Administration and Collection of Tax; Disbursement of Tax
§ 48-8-109.6. Taxation From Other Jurisdiction; Calculations
§ 48-8-109.7. Referendum on Discontinuation of Taxation; Ballot
§ 48-8-109.8. Sales Outside of Jurisdiction
§ 48-8-109.9. “Building and Construction Materials” Defined; Exemption