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. Homestead option sales and use taxes, §§48-8-103, 48-8-106. Revised homestead option sales tax, §48-8-109.16. Election on discontinuance of tax, §48-8-109.21. Petition to call for election, §48-8-109.18. Joint county and municipal sales and use tax. Referendum elections, §48-8-85. Discontinuing imposition, §48-8-92. Revised homestead option sales tax, §48-8-109.16. Election on discontinuance of tax, §48-8-109.21. Petition to call for election, §48-8-109.18. Special county one percent sales and use tax, §48-8-111. Water and sewer projects and costs. Approval of referendum by voters, §48-8-201. Special county one percent sales and use tax, §48-8-111. Special elections and primaries. County tax officials. Death, resignation, incapacity, etc., of county tax commissioners, §48-5-212. Vacancies in office of tax receiver, collector or commissioner, §48-5-211. 388 INDEX ELECTIONS —Cont’d Taxation. Joint county and municipal sales and use tax, §48-8-85. Discontinuing imposition, §48-8-92. Special county one percent sales and use tax, §48-8-111. ELEEMOSYNARY ORGANIZATIONS. Sales and use tax exemptions. Noncommercial written materials or mailings of 501(c)(3) organizations, §48-8-3. EMERGENCIES. Business corporations. Revenue and taxation. Facilitating business rapid response to state declared disasters, §48-2-100. Out-of-state businesses.