§ 37.020  IMPOSITION.
   There is hereby imposed a city excise tax upon the privilege of the use, storage and consumption, within the jurisdiction of the city and county of tangible personal property purchased from and after the effective date of the ordinance from which this section is derived at 1% upon all transactions for use, storage and consumption which are subject to the State Use Tax Act, SDCL ch. 10-46, and acts amendatory thereof.
(1992 Code, § 39-47)  (Ord. 51-79, passed 6-4-1979; Ord. 78-87, passed 9-14-1987)