There is hereby imposed as a municipal retail occupational sales and service tax upon the privilege of engaging in business, a tax of 2% on the gross receipts of all persons engaged in business within the jurisdiction of the Town of Keystone, or who are subject to the South Dakota retail occupational sales and services tax, SDCL § 10-45, as amended.
(1992 Code, § 11-1-2) (Ord. 31, § 12-1.2, passed 10-1-1975)