The purpose of this subchapter is to provide additional needed revenue for the city by imposing a second 1% municipal retail sales and use tax over and above that as outlined in §§ 33.20 through 33.24, 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. 1-5B, passed 10-3-1994)