(A) The tax is levied pursuant to authorization granted by Chapter 190, Laws of 1969, which 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 under the additional rules and regulations as the Commissioner of Revenue shall lawfully prescribe; for those establishments not in possession of a South Dakota sales tax license, payment of the tax will be made to the Finance Officer of the Town of Keystone.
(B) All records pertinent to this tax shall be made available to the Town of Keystone upon request.
(1992 Code, § 11-1-3) (Ord. 31, § 12-1.3, passed 10-1-1975)