(a) In the event the governing authority of the most populous municipality within a particular county adopts a resolution requesting the county governing authority to levy the local income tax authorized by this article and the county governing authority does not initiate a referendum election as provided for in Code Section 48-7-142 within 90 days after the adoption of the municipality's resolution, the governing authority of any municipality located in the county may issue the call for a referendum election on the question of the imposition of the tax upon the municipality's residents. It shall be conclusively presumed that the City of Decatur is the most populous municipality in DeKalb County for purposes of this article.

(b) Code Section 48-7-142 shall apply to a referendum election held by a municipality pursuant to this Code section except that:

(1) The call for the referendum election shall be issued by the governing authority of the municipality;

(2) The municipal superintendent of elections shall carry out the duties prescribed for the county election superintendent by Code Section 48-7-142;

(3) The question on the ballot shall be changed to apply to the municipality; and

(4) The cost of the referendum election shall be borne by the municipality.

(c) If the imposition of a tax is approved at the referendum election provided for by subsection (a) of this Code section, the entire proceeds of the tax, except for the percentage provided for in paragraph (1) of subsection (b) of Code Section 48-7-146, shall be disbursed to the municipality levying the tax. Any tax imposed by a municipality pursuant to this article shall be levied in the same manner, under the same conditions, and in accordance with this article as if a county were levying the tax.

(d) In the event any county holds a referendum election subsequent to a municipal election within the county on the question of imposing the local income tax authorized by Code Section 48-7-141 and the imposition of the tax is approved at the referendum election, the authority of any municipality located within the county to impose the tax authorized by subsections (a) and (c) of this Code section shall cease upon the effective date of the imposition of the local income tax by the county.