The tax levied under this subchapter is pursuant to authorization granted by SDCL Ch. 10-52, and acts amendatory thereto, 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 under such additional rules and regulations as the State Secretary of Revenue and Regulation shall lawfully prescribe.
(Prior Code, § 16-53) (Ord. 961, passed 7-21-2003)