Such tax is levied pursuant to authorization granted by SDCL Ch. 10-52, which shall be collected by the state’s Department of Revenue in accordance with the same rules and regulations applicable to the state sales tax and under such additional rules and regulations as the Department of Revenue shall lawfully prescribe.
(Prior Code, § F-2-6) (Ord. 824, passed - -) Penalty, see § 34.99
Statutory reference:
Related provisions, see SDCL §§ 10-52-4 and 10-52-5