A municipality may not impose both a municipal non - ad valorem tax as provided for in this chapter and a tax on motor fuel and on users of fuel as provided for and defined in §
SDCL § 10-52-2.3 — under UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW.
SDCL § 10-52-2.3
A municipality may not impose both a municipal non - ad valorem tax as provided for in this chapter and a tax on motor fuel and on users of fuel as provided for and defined in §