(A) 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 the municipality by the state, by virtue of SDCL Chapter 10-52, as amended, designated as the “Uniform Municipal Non-Ad Valorem Tax Law.”
(Prior Code, § 3.14.010)
(B) Interpretation. It is declared to be the intent of this subchapter and the taxes levied hereunder, that the same shall be interpreted and construed in the same manner as all sections of the State Retail Occupational Sales and Service Act (SDCL Chapter 10-45), as amended, and SDCL Chapter 10-46, as amended, and that this shall be considered a similar tax except for the rate thereof to that tax.
(Prior Code, § 3.14.070)
(Ord. 05-14, passed - -)
Statutory reference:
Related provisions, see SDCL Chapters 10-45, 10-46, and 10-52