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From and after January 1, 2008, there is hereby imposed as a municipal retail occupational sales and service tax, upon the privilege of engaging in business, measured by 2% on the gross receipts of all personal engage in business within the jurisdiction of the town, who are subject to the South Dakota Retail Occupational Sales and Service Tax, SDCL Ch. 10-45 and acts amendatory thereto.
(Ord. 2007-1, passed 8-30-2007)