Approval by Electorate of Sales and Use Taxes Authorized by This Part

Checkout our iOS App for a better way to browser and research.

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.

(Code 1981, §48-8-109.16, enacted by Ga. L. 2020, p. 674, § 1/HB 1102.)


Download our app to see the most-to-date content.