(a)
(1) In addition to all other authority of local governments to levy taxes provided by law, any county, acting through its quorum court, or any municipality, acting through its governing body, may levy any tax.
(2)
(A) However, no ordinance levying any tax authorized by this subchapter shall be valid until adopted at a special election in accordance with § 7-11-201 et seq. by qualified electors of the city or in the county where the tax is to be imposed, as the case may be.
(B) An election will also be required to increase, decrease, or repeal a tax levied pursuant to this subchapter.
(b) Nothing in this subchapter shall be construed to diminish the existing powers of county governments or city governments.
(c) Nothing in this subchapter shall terminate, repeal, or otherwise affect any other tax levied by a local government.
(d) The local government levying the tax shall collect and administer the tax.