Alcoholic beverage sales--Non - ad valorem tax prohibited--Exception

No non - ad valorem tax may be levied under chapter 10-52 which is based upon the amount of or receipts from the sale of alcoholic beverages as that term is defined in § 35-1-1 except for sales or use taxes similar to those imposed by chapter 10-45 or 10-46 . Source: SL 1984, ch 104 . 10-52-2.9. Repealed by SL 2002, ch 64 , § 36.