Short title

Definitions. Equal distribution of homestead option sales and use tax among counties and municipalities. Creation of special districts; levying of tax; use of proceeds of tax; restriction on levying taxes. Submission to voters to determine imposition of tax. Administration and collection of tax; disbursement of proceeds. Credit for tax paid in another jurisdiction. Submission to voters of question as to whether to discontinue tax. Inapplicability of tax to property ordered and delivered outside taxing special district. Inapplicability of tax to certain sales or uses of building and construction materials for projects bid prior to referendum on tax. Rules and regulations. PART 2 EQUALIZED HOMESTEAD OPTION SALES TAX 48-8-109.1. 48-8-109.2. 48-8-109.3. 48-8-109.4.