(A) The additional 1% tax herein imposed shall be used solely for the purpose of land acquisition, architectural fees, construction costs, payments for civic center, auditorium or athletic facility buildings, including the maintenance, staffing and operation of such facilities, and for the promotion and advertising of the city, its facilities, attractions and activities.
(B) Taxes imposed by this subchapter shall conform in all respects to the state sales and use tax on such items, with the exception of the rate.
(Prior Code, § F-2-5) (Ord. 824, passed - -)
Statutory reference:
Related provisions, see SDCL Ch. 10-52A