Title 48, Chapter 13, Section 90
It is declared to be the purpose and intent of the General Assembly
(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.