(A) Such tax is levied pursuant to authorization granted by SDCL Ch. 10-52A, 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 shall lawfully prescribe.
(B) It is declared to be the intention of this subchapter and the taxes levied hereunder that the same 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 thereto, and that this shall be considered a similar tax except for the rate thereof to that tax.
(Prior Code, § 16-81) (Ord. 634, passed 3-21-1988; Ord. 721, passed 4-6-1992; Ord. 929, passed 8-19-2002)