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In addition, there is hereby imposed an excise tax on the privilege of use, storage and consumption within the jurisdiction of the municipality of tangible personal property or services purchased from and after January 1, 2006, at the same rate as the municipal sales and service tax upon all transactions or use, storage and consumption which are subject to the State Use Tax Act, SDCL § 10-46, and acts amendatory thereto.
(Prior Code, § 2.08.03) (Ord. 505, passed - -; Ord. 584, passed - -; Ord. 731, passed - -; Ord. 749, passed - -; Ord. 751, passed - -; Ord. 760, passed - -)
Such tax is levied pursuant to authorization granted by SDCL § 10-52 and acts amendatory thereto, and shall be collected by the State Department of Revenue and Regulation in accordance with the same rule and regulations applicable to the state sales tax and under such additional rules and regulations as the Secretary of Revenue and Regulation of the state shall lawfully prescribe.
(Prior Code, § 2.08.04) (Ord. 505, passed - -; Ord. 584, passed - -; Ord. 731, passed - -; Ord. 749, passed - -; Ord. 751, passed - -; Ord. 760, passed - -)
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