From and after the first day of January, 2006, there is imposed as a municipal retail occupational sales and service tax upon the privilege of engaging in business a tax measured by two percent on the gross receipts of all persons engaged in business within the jurisdiction of the Municipality of Custer City, Custer County, South Dakota, who are subject to the South Dakota Retail Occupational Sales and Service Tax, SDCL 10-45 and acts amendatory thereto. (Ord. 616 § 2, 2005: Ord. 589 (part), 2003)