The tax is levied pursuant to authorization granted by SDCL ch. 10-52 and acts amendatory thereof, and shall be collected by the state department of revenue in accordance with the same rules and regulations applicable to the state sales tax and use tax and under any additional rules and regulations as the state commissioner of revenue shall lawfully prescribe.
(1992 Code, § 39-48) (Ord. 51-79, passed 6-4-1979)