§ 34.06 PURPOSE FOR ADDITIONAL MUNICIPAL SALES AND SERVICE TAX AND USE TAX.
   The purpose of this chapter is to provide additional needed revenue for the city, for the purpose of capital improvement, land acquisition and debt retirement by imposing an additional municipal retail sales and use tax pursuant to the powers granted to the municipality by the state by SDCL Chapter 10-52 entitled Municipal Non-Ad Valorem Tax Law, and acts amendatory thereto.
(Prior Code, § 20-7)