There is hereby imposed as a city retail occupational sales and service tax upon the privilege of engaging in business a tax of 1% on the gross receipts of all persons engaged in business within the jurisdiction of the city and county, who are subject to the state retail occupational sales and service tax, SDCL ch. 10-45.
(1992 Code, § 39-16) (Ord. 51-79, passed 6-4-1979; Ord. 96-82, passed 8-23-1982; Ord. 114-82, passed 11-1-1982; Ord. 78-87, passed 9-14-1987)