GA HB850

Requires all local option sales tax referendum elections to be held exclusively during November general elections, eliminating the ability to schedule these votes at other times throughout the year

Applies the November general election requirement uniformly across multiple types of local sales taxes, including the 1% local option sales tax, homestead option sales tax, equalized homestead option sales tax, special purpose local option sales tax (SPLOST), water and sewer project taxes, transportation sales taxes, and mass transit sales taxes

Amends 14 separate Code sections within Chapter 8 of Title 48 of the Official Code of Georgia Annotated to ensure consistency across all local option sales tax referenda

Removes provisions that previously allowed governing authorities to select the "next practicable date" or other flexible scheduling for special referendum elections on local sales tax questions

Retains existing requirements for election notice publication, ballot language, and voter approval thresholds (majority vote) for each type of local option sales tax