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These taxes are levied pursuant to authorization granted by SDCL Chapter 10-52 and SDCL Chapter 10-52A and acts amendatory thereto, and shall be collected by the South Dakota Department of Revenue in accordance with the rules and regulations applicable to the state sales tax and under the additional rules and regulations as the secretary of revenue of the state of South Dakota shall lawfully prescribe.
(Ord. 6018 (part), 2014: Ord. 3960 (part), 2003: prior code § 2-2(n))