§ 31.01 PURPOSE.
   The purpose of this subchapter is to provide needed revenue for the town by imposing a municipal retail sales and use tax, pursuant to the powers granted to the municipality by the state, by SDCL § 10-52, entitled Uniform Municipal Non-Ad Valorem Tax Law, and acts amendatory thereto.
(Ord. 7.3, passed 10-3-2006)