Section 26-73-110 - Special local sales and use tax - Levying ordinance(a) Any county, city of the first class, city of the second class, or incorporated town may adopt an ordinance levying a special local sales or use tax for the use of such county or city or town in an amount not to exceed one-fourth of one percent (.25%), except that no city or town shall levy the tax herein authorized unless and until the quorum court of the county wherein said city or town is situated fails to pass an ordinance levying said tax on a county-wide basis or the county levying ordinance is defeated by the voters in a county-wide election.(b) The ordinance levying a tax herein authorized shall identify and set forth the purpose for which the levy is made.Acts 1991, No. 200, §§ 1, 2.