From and after the January 1, 2004, there is hereby imposed a municipal retail occupational sales and service tax upon the privilege of engaging in business a tax measured by 2% on the gross receipts of all persons engaged in the business within the jurisdiction of the city who are subject to the State Retail Occupational Sales and Service Tax, SDCL Ch. 10-45 and acts amendatory thereto.
(Prior Code, § 16-52) (Ord. 961, passed 7-21-2003)