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Such tax is levied pursuant to authorization granted by SDCL Ch. 10-52, and acts amendatory thereto, and shall be collected by the state’s Department of Revenue and Regulation in accordance with the same rules and regulations applicable to the state sales tax, under such additional rules and regulations as the Secretary of Revenue and Regulation of the state shall lawfully prescribe.
(Ord. 2007-1, passed 8-30-2007) Penalty, see § 31.99