Supreme Court of Georgia May 13, 2002, S02A0356 (Wells v. City of Baldwin)

Hunstein, Justice.

The City of Baldwin is located partly in Banks County and partly in Habersham County. In 1980 a majority of Banks County voters chose to impose a local option sales tax (“LOST”) within their “special district,” i.e., the geographical area whose boundaries are conterminous with those of Banks County. See Article IX, Section II, Paragraph VI, Ga.