The purpose of this chapter is to provide additional needed revenue for the city by imposing a municipal non-ad valorem tax on lodgings, alcoholic beverages and prepared food, all as described herein, pursuant to the powers granted to the municipality by the state by South Dakota Codified Laws chapter 10-52 and specifically South Dakota Codified Laws 10-52-8, uniform municipal non-ad valorem tax law. (Ord. 1540, 10-20-1986)