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It is declared to be the intention of this chapter and the taxes levied hereunder that the same shall be interpreted and construed in the same manner as all sections of the South Dakota Retail Occupational Sales and Service Act, SDCL Chapter 10-45, and acts amendatory thereto, and the South Dakota Use Tax, SDCL Chapter 10-46, and acts amendatory thereto, and that this shall be considered a similar tax except for the rate thereof to that tax.
(Ord. 6018 (part), 2014: Ord. 3960 (part), 2003: prior code § 2-2(o))