Section 26-74-207 - Call for tax election(a)(1) A county quorum court may call an election for the levy of a countywide sales and use tax in the amount of: (A) One-eighth of one percent (0.125%);(B) One-fourth of one percent (0.25%);(C) One-half of one percent (0.50%);(D) Three-fourths of one percent (0.75%);(F) Any combination of these amounts.(2) The election shall be held on the next special election date under § 7-11-205.(3) Each tax shall be adopted by ordinance and with approval of the voters of the county in accordance with this subchapter.(b)(1) If a petition is filed requesting an election on the question of the levy of the tax authorized under this subchapter, the quorum court shall submit the question of the levying of the tax to the electors.(2) The petition must be signed by a number of the legal voters in the county that shall be no less than fifteen percent (15%) of the number of votes cast for the office of circuit clerk at the last preceding general election.(3) The election shall be held within one hundred twenty (120) days of the filing of the petition.(c) The county quorum court shall notify its county board of election commissioners that the measure has been referred to the vote of the people and shall submit a copy of the ballot title to the county board of election commissioners.Amended by Act 2021, No. 610,§ 29, eff. 1/1/2022.Acts 1981 (1st Ex. Sess.), No. 26, §§ 1, 2; A.S.A. 1947, §§ 17-2021, 17-2022; Acts 1991, No. 765, § 6; 1999, No. 1357, § 1; 2001, No. 1560, § 5.