Section 26-75-403 - Tax authorized(a)(1) The governing body of any city of the first class, city of the second class, or incorporated town in the state by ordinance may levy a temporary local sales and use tax of either one percent (1%) or one-half of one percent (1/2%) for the purpose of providing funds for the acquisition, construction, or improvement of parks and recreation facilities within the city or town.(2) Such a tax may be levied for any period not to exceed two (2) years.(b) The ordinance levying the tax shall state the period for which the tax shall be levied and collected and shall contain a description of parks and recreation facilities to be acquired, constructed, or improved with the revenues from the tax.(c) Any tax levied pursuant to the authority granted in this section shall be effective only after approval of the tax by the qualified electors of such city or town in the manner provided in this subchapter.Acts 1985, No. 488, § 1; A.S.A. 1947, § 19-3647.