It is declared to be the intention of this subchapter and the taxes levied under this subchapter that the subchapter shall be interpreted and construed in the same manner as all sections of the State Retail Occupational Sales and Service Act, SDCL ch. 10-45, and acts amendatory thereof, and that this shall be considered a similar tax except for the rate of that tax.
(1992 Code, § 39-20)  (Ord. 51-79, passed 6-4-1979)