§ 34.20  PURPOSE.
   The purpose of this subchapter is to provide additional needed revenue for the city by imposing a municipal gross receipts tax on realty improvement contracts pursuant to the powers granted to the municipality by the state by SDCL § 10-52, Uniform Municipal Non-Ad Valorem Tax Law, acts amendatory thereto, and SDCL § 10-46A-11.
(Prior Code, § 20-200)