§ 34.02  SALES TAX.
   There is hereby imposed a tax upon the privilege of engaging in business as a retailer, a tax of 2% upon the gross receipts of all sales of tangible personal property consisting of goods, wears or merchandise, sold at retail in the city to consumers or users and upon the gross receipts of any person from engaging or continuing in any of the following businesses or services in the city; abstractors; accountants; architects; barbers; beauty shops; bill collection services; blacksmith shops; car washing; dry cleaning; dyeing; exterminators; garage and service stations; garment alterations; cleaning and pressing; janitorial services and supplies; specialty cleaners; laundry, linen and towel supply; membership or entrance fee for the use of a facility or for the right to purchase tangible personal property or services; photography; photo developing and enlarging; tire recapping; welding and all repair services; cable television; rentals of tangible personal property except of leases of tangible personal property between one telephone company and another telephone company; motor vehicles leased or any other business not enumerated in which a Standard Industrial Classification Manual, 1972, as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President together with a tax upon the sale, furnishing or service of gas, electricity and water and upon the gross receipts from all sales of tickets or admissions to places of amusement and athletic events and any others subject to the Retail Sales and Service Tax, SDCL § 10-45, and acts amendatory thereto and not enumerated herein.
(Prior Code, § 20-101)