Two options were available. Either of these options placed the burden for providing adequate local funding for capital improvements directly on property owners. The tax shall not be subject to any sales tax exemption such as food and beverage exemptions. The length shall be imposed for a period of time not to exceed five years . In addition to Georgia's 159 counties with school systems, there are 21 city school systems.
Elections are county wide.
Therefore, a majority of all voters must approve the referendum to receive any sales tax revenue. If the county contains an independent city school system, the city system would receive sales tax revenue based on the local resolution that was included in the referendum. Jasper County had successful votes in March and September. Atkinson County had an unsuccessful vote in March 1997 and a successful vote in July 1998. Chattooga County had an unsuccessful vote in March 1997 and a successful vote in September 1998.