In addition, there is hereby imposed an excise tax on the privilege of the use, storage and consumption of tangible personal property within the jurisdiction of the city and purchased from and after January 1, 2004, at the same rate as the municipal sales and service tax upon all transactions or use, storage and consumption which are subject to the state’s use tax, SDCL Ch. 10-46, and acts amendatory thereto.
(Prior Code, § F-1-6) (Ord. 824, passed - -) Penalty, see § 34.99
Statutory reference:
Related provisions, see SDCL § 10-52-2