Sec. 16-76. Purpose.
   The purpose of this division is to provide additional needed revenue for the city by imposing a municipal non-ad valorem tax on lodgings, alcoholic beverages, and prepared food and admissions, all as described below, pursuant to the powers granted to the municipality by the state by SDCL Ch. 10-52A and specifically SDCL 10-52A-2, the Uniform Municipal Non-Ad Valorem Tax Law and acts amendatory thereto.
(Ord. No. 634, § 1(2C), 3-21-88; Ord. No. 929, 8-19-02)