A county governing body may enact a Local Sales Tax not exceeding two percent (2.00%) applicable to all retail sales, except as otherwise provided below, subject to the approval of the voters, which must be appropriated for local capital projects.
No Local Sales Tax shall be made applicable to retail sales of petroleum-based gaseous fuels.
No Local Sales Tax shall be made applicable to retail sales of petroleum-based liquid fuels.
No Local Sales Tax shall be made applicable to retail sales of prescription drugs.
