"Should the Board of Supervisors levy a Food and Beverage Tax within Middlesex County, Virginia". The revenues collected from the tax shall be designated and spent as follows: 1. One-half of such revenue shall be designated for general fund revenue and expenditures for fire, rescue and emergency services within the locality. 2. One-half of such revenue shall be designated and spent solely for the design, construction, improvement, acquisition, and debt service for such expenses on debt incurred after June 30, 2014, for development of capital facilities and costs related to capital projects within the locality.