§ 31.01  PURPOSE.
   The purpose of this subchapter is to provide additional needed revenue for the municipality of the town by imposing a municipal retail sales and use tax pursuant to the power granted to municipality by the state, by SDCL Ch. 10-52 entitled Uniform Municipal Non-Ad Valorem Tax Law, and acts amendatory thereto.
(Ord. 2007-1, passed 8-30-2007)