The purpose of this subchapter is to provide additional needed revenue for the City of Vermillion, Clay County, South Dakota, by imposing a municipal retail sales and use tax pursuant to the powers granted to the municipality by the State of South Dakota, by SDCL § 10-52 entitled Uniform Municipal Non-Ad Valorem Tax Law, and acts amendatory thereto.
(1975 Code, § 22.5-16) (Ord. 782, passed 2-4-1980; Am. Ord. 1117, passed 7-21-2003)