(a) Beginning September 1, 2026, in addition to any other tax provided by law, there is levied a sales and use tax of one-half of one percent for all business activities covered by Section 45-1-243.01(a)(1).
(b) The proceeds of this tax shall be deposited in the county general fund.
(c) This tax shall be administered according to the procedures established in Part 4 of this article.