Exemptions, §48-8-109.9. Calculations of taxes due, §48-8-109.6. Collection of tax, §48-8-109.5. Rulemaking for administration and collection enforcement, §48-8-109.10. Credits for other taxes paid allowed against equalized homestead option sales tax, §48-8-109.6. Discontinuation of equalized homestead option sales tax. Referendum, §48-8-109.7. Election on whether to impose tax. Ballot format, §48-8-109.4. Duties of election superintendent, §48-8-109.4. Notice to election superintendent, §48-8-109.4. Imposition of tax on sales outside of jurisdiction. When prohibited, §48-8-109.8. Out-of-jurisdiction sales. Imposition of tax on sales outside of jurisdiction. When prohibited, §48-8-109.8. SALES AND USE TAXES —Cont’d Homestead option sales and use taxes —Cont’d Equalized homestead option sales tax —Cont’d Proceeds of tax. Disbursement, §48-8-109.5. Rulemaking for administration and collection enforcement, §48-8-109.10. Short title, §48-8-109.1. Special districts for local services and related taxes. Applicability of tax, §48-8-109.3. Creation, §48-8-109.3. Suspension of other taxation in favor of imposition of equalized homestead option tax. Referendum, §48-8-109.2. Property ordered by and delivered to purchaser outside district. Exemptions, §48-8-107. Regulations, §48-8-109. Revised homestead option sales tax, §§48-8-109.15 to 48-8-109.24. Administration of provisions, §48-8-109.19. Adoption of resolutions, §48-8-109.18. Building and construction materials, exemption, §48-8-109.23. Collection of taxes, §48-8-109.19. Credit against similar taxes on same property, §48-8-109.20. Deductions from ad valorem taxes due to application of proceeds, §48-8-109.19. Disposition of proceeds, §48-8-109.19. Election on adoption of revised provisions, §48-8-109.16. Petition to call for election, §48-8-109.18. Election on discontinuance of tax, §48-8-109.21. Levy and rate of tax, §48-8-109.17. Property ordered and delivered outside special district in which tax imposed, §48-8-109.22. Returns, §48-8-109.19. Rulemaking to implement provisions, §48-8-109.24. Short title, §48-8-109.15. Special districts. Creation, §48-8-109.17. 548 INDEX SALES AND USE TAXES —Cont’d Homestead option sales and use taxes —Cont’d Rules, §48-8-109. Short title, §48-8-100. Special districts, §48-8-102. Motor fuels. Rate of sales tax, §48-8-102. Services within, funding, §48-8-104. Tax levies, §48-8-102. Tax credits, §48-8-105. Tax exemption, §48-8-107. Title of provisions, §48-8-100. Voter referendums, §48-8-103. Hospital financing authority. Exemptions, §48-8-3. Hospitals. Exemption of nonprofit general or mental hospital, §48-8-3. HOST (Homestead option sales and use taxes), §§48-8-100 to 48-8-109. Housing finance authority. Exemptions, §48-8-3. Hunger relief. Exemptions for food and beverages donated for hunger relief, §48-8-3. Imports. Certificate of registration by importing dealers, §48-8-61. Invoices not reflecting true or actual cost price, §48-8-52. Payment of tax on, §48-8-34. Imposition of tax, §48-8-30. Action raising issue of taxability, §48-8-41. Addition of tax to sale price or charge, §48-8-35. Burden of proof on seller as to taxability, §48-8-38. Joint county and municipal tax. Authorization, §48-8-82. Condition precedent following first year of imposition, §48-8-91. Beverages, §48-8-82. Building and construction materials. Sold or used under contract prior to approval, §48-8-94. Food, §48-8-82. Motor fuels, imposed as prepaid local tax, §48-8-82. Rate, §48-8-82. Property ordered by and delivered to purchaser outside special district. Nonimposition of tax, §48-8-93. SALES AND USE TAXES —Cont’d Imposition of tax —Cont’d Joint county and municipal tax —Cont’d Referendum election, §48-8-85. Discontinuing imposition, §48-8-92. Resolution by governing authorities, §48-8-84. Adoption in special districts, §48-8-86. Special county one percent tax.