Such tax is levied pursuant to authorization granted by SDCL Ch. 10-52A and acts amendatory thereto, and shall be collected by the State Department of Revenue in accordance with the same rules and regulations applicable to the state’s sales tax and under such additional rules and regulations as the Secretary of Revenue of the state shall lawfully prescribe.
(Ord. 268, passed 7-15-2003) Penalty, see § 32.99