{"data":{"id":"us-ga/o.c.g.a.-48-8-109.16","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-8-109.16","heading":"Approval by electorate of sales and use taxes authorized by this part.","body":"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.","path":["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"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"d262245c88f21c06c74137e615b874ec5bb21b02729051aa55a1ca7084174da9","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-8-109.15","next":"us-ga/o.c.g.a.-48-8-109.17"},"notice":"GroundRules: Original legal text. Not legal advice."}