§ 78-31. Purpose of article.

Latest version.

The purpose of this article is to provide needed revenue for the city and for the purposes set forth in section 78-38, by imposing a municipal retail sales and use tax pursuant to the powers granted to the municipality by the state by the Uniform Municipal Non-Ad Valorem Tax Law (SDCL 10-52-1 et seq.) and the Municipal Gross Receipts Tax Act (SDCL 10-52A-1 et seq.).

(Code 1996, § 2-59(1); Ord. No. 20-98, § I(2-59(1)), 9-8-1998)

                    
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