(a) Whenever the governing authority of any county wishes to impose the local income tax authorized by this article, the governing authority shall notify the election superintendent of the county of its desire to impose the tax. Upon receipt of the notice, the election superintendent shall issue the call for an election for the purpose of submitting the question of the imposition of the tax to the voters of the county for approval or rejection. The election superintendent shall set the date of the election for a day not less than 30 nor more than 45 days after the date of the issuance of the call but in no event later than June 1 of any calendar year. The election superintendent shall cause the date and purpose of the election to be published once a week for two weeks immediately preceding the date of the election in the official organ of the county.

(b) The ballot for an election held pursuant to this Code section shall have written or printed on its face the following:

"( ) YES Shall (name of county) County levy a local income ( ) NO tax?"

(c) In each election held pursuant to this Code section, all persons desiring to vote in favor of levying the tax shall vote "Yes" and those persons opposed to levying the tax shall vote "No." If more than 50 percent of the electors qualified to vote at the election cast a ballot in the election and if more than one-half of the votes cast are in favor of levying the tax, the tax may be levied in accordance with this article. Otherwise, the tax may not be levied and the question of the imposition of the tax may not again be submitted to the voters of the county until after 24 months immediately following the month in which the election was held.

(d) The election superintendent shall hold and conduct each election pursuant to this Code section under the same rules and regulations that govern special elections, except as otherwise provided in this article. He shall canvass the returns, declare and certify the result of the election, and certify the result to the Secretary of State and to the commissioner.

(e) The expense of any election held pursuant to this Code section shall be borne by the county wherein the election is held.