The purpose of this subchapter is to provide additional needed revenue for the city by imposing a tax upon the gross receipts from the rental of lodging establishments received from transient guests, upon gross receipts of all sales within eating establishments and upon gross receipts of all retail sales of intoxicating and malt beverages, pursuant to the powers granted to a municipality by the state by SDCL Ch. 10-52, entitled “Uniform Municipal Non-Ad Valorem Tax Law,” and acts amendatory thereto.
(Prior Code, § F-2-2) (Ord. 824, passed - -)
Statutory reference:
Related provisions, see SDCL § 9-19-3 and SDCL Ch. 10-52A