It is declared to be the intention of this chapter and the taxes levied there under that the same shall be interpreted and construed in the same manner as all sections of the state’s Retail Occupational Sales and Service Tax, SDCL 10-45 and acts amendatory thereto, and that this shall be considered a similar tax except for the rate thereof to that tax.
(Prior Code, § 3.04.060) (Ord. 548, passed - -1989)