At the 1990 General Session, the 48th State Legislature passed a bill authorizing counties of the state, in addition to other taxes, including sales, use, and transient room taxes, to impose a tourism, recreation, cultural, and convention tax not to exceed 1% of all sales of prepared foods and beverages sold by restaurants. The purpose of this subchapter is to enact and impose such a tax as a means to foster the development of tourism, recreation, cultural, and convention facilities in order to further the welfare of the citizens of the county and the economic growth of the county.
(Ord. 1996-1, passed 2-12-1996)