§ 34.15 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.
(Prior Code, § 16-51) (Ord. 961, passed 7-21-2003)