The purpose of this subchapter is to provide additional needed revenue for the city by imposing a special additional non-ad valorem tax on the gross receipts of rentals on lodging or camping accommodations for less than 28 days, alcoholic beverages, eating establishments, amusement ticket sales pursuant to the powers and limitations set forth by SDCL § 10-52A-2 and acts amendatory thereto.
(Ord. 824-90, passed 8-27-1990)