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 within the jurisdiction of the city who are subject to the State’s Retail Occupational Sales and Service Tax Act, SDCL Ch. 10-45 and acts amendatory thereto.
(Ord. 282, passed 10-4-2006) Penalty, see § 32.99