From and after July 1, 2011, or as early as can be imposed under the provisions of SDCL § 10-52-9, there is hereby imposed as a municipal retail occupational sales and service tax upon the privilege of engaging in business a tax measured by 2% on the gross receipts of all persons engaged in business within the jurisdiction of the city, who are subject to the State Retail Occupational Sales and Service Tax, SDCL § 10-45 and acts amendatory thereto.
(Ord. 291, passed 3-7-2011)