In addition, there is hereby imposed an excise tax on the privilege of use, storage and consumption within the jurisdiction of the city of tangible personal property or services purchased from and after January 1, 2004, at the same rate as the municipal sales and service tax upon all transactions or use, storage and consumption which are subject to the State Use Tax Act, SDCL Ch. 10-46 and acts amendatory thereto.
(Prior Code, § 16-54) (Ord. 961, passed 7-21-2003)
Statutory reference:
Use tax, see SDCL Ch. 10-46