It is declared to be the purpose and intent of the General Assembly that:
(1) Each county and municipality in this state shall be authorized to levy certain excise taxes as provided in this article; and
(2) Funds derived from such tax shall be made available for the purpose of promoting industry, trade, commerce, and tourism; for the provision of convention, trade, sports, and recreational facilities; and for public safety purposes.
Section: 48-13-90 48-13-91 48-13-92 48-13-93 48-13-94 48-13-95 48-13-96 48-13-97 NextLast modified: October 14, 2016