In addition to the tax hereinbefore imposed, there is imposed an Excise Tax on the privilege of the use, storage, and consumption within the jurisdiction and territorial limits of the city of all tangible personal property purchased from and after the August 1, 1971, at the same rate as the Municipal Sales and Service Tax hereinbefore established, upon all transactions or use, storage, and consumption of tangible personal property which are subject to the State Use Tax Act, as set forth in SDCL Chapter 10-46 and as amended.
(Prior Code, § 3.14.060) (Ord. 05-14, passed - -)
Statutory reference:
Related provisions, see SDCL Chapter 10-46