§ 35.05 EXCISE TAX IMPOSED.

   In addition, there is hereby imposed an excise tax on the privilege of the use, storage and consumption within the jurisdictions of the town of tangible personal property, 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 § 10-46 (1967).

(1992 Code, § 11-1-5) (Ord. 31, § 12-1.6, passed 10-1-1975)