From and after January 1, 1995, there is hereby imposed a second 1% municipal retail sales and use tax, making the total municipal sales and use tax levied by the city, a tax of 2%, 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 Ch. 10-45, and acts amendatory thereto.
(Ord. 1-5B, passed 10-3-1994)