From and after January 1, 2004, 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% of 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, SDCL Ch. 10-45, and acts amendatory thereto.
(Prior Code, § F-1-3) (Ord. 824, passed - -; Ord. 826, passed - -) Penalty, see § 34.99
Statutory reference:
Related provisions, see SDCL §§ 10-52-2 and 10-52-9