The purpose of this subchapter 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.
(Prior Code, § 16-76) (Ord. 634, passed 3-21-1988; Ord. 929, passed 8-19-2002)