From and after January 1, 1994, there is hereby imposed as a municipal retail occupational sales and service tax upon the privilege of engaging in business, a tax measured by 1% 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 Ch. 10-45, and acts amendatory thereto.
(Ord. 1-5A, passed 10-4-1993)