§ 36.050 PURPOSE.
   The purpose of this subchapter is provide additional needed revenue for the city by imposing a municipal gross receipts tax pursuant to the powers granted to the municipality by the state by SDCL § 10-52A, and acts amendatory thereto.
(Prior Code, § 2.10.01) (Ord. 771, passed - -; Ord. 780, passed - -)