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, § 3.08.010) (Ord. 79, passed - -1986; Am. Ord. 172, passed 8-4-2003; Am. Ord. 183, passed 8-1-2005)