§ 31.12 COLLECTION.
   Such tax is levied pursuant to authorization granted by SDCL § 10-52A and acts amendatory thereto, and shall be collected by the South Dakota Department of Revenue in accordance with the same rules and regulations applicable to the State Sales Tax and such additional rules and regulations as the Secretary of Revenue of the State of South Dakota shall lawfully prescribe.
(Ord. 31.06, passed 3-6-2018)