§ 31.10 PURPOSE.
   The purpose of this subchapter is to provide additional needed revenue for the Municipality of Hermosa, Custer County, South Dakota, by imposing a municipal gross receipts tax pursuant to the powers granted to the municipality by the State of South Dakota by SDCL § 10-52A, and acts amendatory thereto.
(Ord. 31.06, passed 3-6-2018)