§ 33.20 PURPOSE.
   The purpose of this subchapter is to provide additional needed revenue for the city by imposing a municipal retail sales and use tax pursuant to the powers granted to the municipality by the state by SDCL Ch. 10-52 entitled Uniform Municipal Non-Ad Valorem Tax Law, and acts amendatory thereto.
(Ord. 1-5A, passed 10-4-1993)