In addition, there is imposed an excise tax on the privilege of use, storage and consumption within the jurisdiction of the city of tangible personal property of services purchased from and after the first day of January, 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 South Dakota Use Tax Act, SDCL Ch. 10-46, and acts amendatory thereto.
(Prior Code, § 3.08.030) (Ord. 79, passed - -1986; Am. Ord. 172, passed 8-4-2003; Am. Ord. 183, passed 8-1-2005) Penalty, see § 32.99