This Article has been enacted to implement the vote of the Town Electorate made on November 4, 2003, to adopt and impose a two-percent excise tax on lodging rentals and the sale of food and drink served or furnished in restaurants and bars, the revenue from which shall be collected and deposited in a special separate fund and retained or expended to fund an airline guaranty program, and all provisions contained within this Article shall be liberally interpreted and construed in furtherance of said purpose. (Prior code 3.40.010)