From and after July 1, 1989, there is hereby imposed as a municipal retail occupational and sales tax and service tax upon the privilege of engaging in business a tax measured by 1% of the gross receipts of all persons engaged in business within the jurisdiction of the city, who are subject to the state’s Retail Occupational Sales and Service Tax Act, SDCL 10-45 and acts amendatory thereto.
(Prior Code, § 3.04.020) (Ord. 548, passed - -1989)