The purpose of this subchapter is to provide additional needed revenue for the city by imposing a municipal retail sales and use tax pursuant to the powers granted to the municipality by the state by SDCL Ch. 10-52, entitled “Uniform Municipal Non-Ad Valorem Tax Law,” and acts amendatory thereto.
(Prior Code, § F-1-2) (Ord. 824, passed - -)
Statutory reference:
Related provisions, see SDCL §§ 9-19-3 and 10-52-2