§ 34.20 PURPOSE.
   The purpose of this subchapter is to continue to provide additional needed revenues for the Municipality of Vermillion, Clay County, South Dakota, and continue the imposition of a municipal gross receipts tax pursuant to the powers granted to the municipality by the State of South Dakota, by SDCL § 10-52A and acts amendatory thereto.
(1975 Code, § 22.5-22)