Fifty percent of all license and transfer fees received pursuant to subdivision SDCL § 35-4-2(16) shall remain in the municipality in which the licensee paying the fee is located. If the licensee is located outside the corporate limits of a municipality, 50% of the fees remain in the county in which the licensee is located. The remainder of all license and transfer fees and penalties received shall be credited to the state general fund.
(SDCL § 35-4-2.11)