From and after the first day of January, 2004, there is 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 South Dakota Retail Occupational Sales and Service Tax, SDCL Ch. 10-45, and all acts amendatory thereto.
(Prior Code, § 3.08.020) (Ord. 79, passed - -1986; Am. Ord. 172, passed 8-4-2003; Am. Ord. 183, passed 8-1-2005) Penalty, see § 32.99