The purpose of this chapter is to provide needed revenue for the Municipality of Custer City, Custer County, South Dakota, by imposing a municipal retail sales and use tax pursuant to the powers granted to the municipality by the State of South Dakota, by SDCL 10-52 entitled Uniform Municipal Non-Ad Valorem Tax Law, and acts amendatory thereto. (Ord. 616 § 1, 2005: Ord. 589 (part), 2003)