§ 34.05  USE TAX.
   In addition there is hereby imposed an excise tax on the privilege of the use, storage and consumption within the jurisdiction of the city 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 State Use Tax Act, SDCL § 10-46, and acts amendatory thereto.
(Prior Code, § 20-104)