§ 36.030 PURPOSE.
   The purpose of this subchapter is to provide additional needed revenue for the city by imposing a municipal retail sales and use tax granted to the municipality by the state in SDCL § 10-52 entitled “Uniform Municipal Non-Ad Valorem Tax Law” and acts amendatory thereto.
(Prior Code, § 2.08.01) (Ord. 505, passed - -; Ord. 584, passed - -; Ord. 731, passed - -; Ord. 749, passed - -; Ord. 751, passed - -; Ord. 760, passed - -)