Sec. 16-51. Purpose.
   The purpose of this division 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. No. 961, § 2, 7-21-03)