From and after January 1, 2006, there is hereby imposed as a municipal retail occupational sales and service tax upon the privilege of engaging in business a tax measured by 2% on the gross receipts of all persons engaged in business with the jurisdiction of the city who are subject to the state’s retail occupational sales and service tax, SDCL Chapter 10-45
, and acts amendatory thereto.
(Prior Code, § 8-1-2) Penalty, see § 33.99