For the purpose of providing additional needed revenue for the city from and after October 1, 1971, pursuant to the powers granted to the municipality by the state by SDCL Chapter 10-52 entitled Uniform Non-Ad Valorem Tax Law, and acts amendatory thereto, there is hereby imposed a municipal retail occupational sales and service tax upon the privilege of engaging in business a tax of 1% on the gross receipts of all persons engaged in business within the jurisdiction of the city, who are subject to the South Dakota Retail Occupational Sales and Service Tax, SDCL Chapter 10-45 and acts amendatory thereto.
(Prior Code, § 20-1)