Such taxes are levied pursuant to authorization granted by South Dakota Codified Laws 10-52 and acts amendatory thereto, and shall be collected by the South Dakota department of revenue and regulation in accordance with the same rules and regulations applicable to the state sales tax and state use tax and under such additional rules and regulations as the secretary of revenue and regulation of the state of South Dakota shall lawfully prescribe. (Ord. 2175, 9-19-2005)