Effective date and enactment of tax. 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 tax, measured by 2% on the gross receipts of all persons engaged in business within the jurisdiction of the municipality who are subject to the state’s Retail Occupational Sales and Service Tax, SDCL § 10-45, and acts amendatory thereto.
(Ord. 558, passed 8-11-2003; Res. 03-08-05, passed 8-11-2003; Ord. 571, passed 10-17-2005) Penalty, see § 35.99