3.16.010  Imposed rate.
   From and after the date of implementation provided for pursuant to SDCL Chapter 10-52, there is imposed, as a municipal retail occupational sales and service tax upon the privilege of engaging in business, a tax of 2% on the gross receipts of all persons engaged in business within the jurisdiction of the city, who are subject to the South Dakota Retail Occupational Sales and Service Tax, SDCL Chapter 10-45, and acts amendatory thereto, and SDCL Chapter 10-46, and acts amendatory thereto.
(Ord. 6018 (part), 2014: Ord. 5019, 2005: Ord. 5088, 2005: Ord. 3960 (part), 2003: Ord. 2945, 1992: prior code § 2-2(a))