From and after the first day of January 2005, 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% on the gross receipts of all persons engaged in business within the jurisdiction of the municipality of the city, who are subject to the State Retail Occupational Sales and Service Tax, SDCL Chapter 10-45 and acts amendatory thereto.
(Prior Code, § 20-8) (Ord. 999, passed 8-26-2003; Ord. 1007, passed 9-14-2004; Ord. 1021, passed 8-9-2005)