From and after January 1, 2006, there is hereby imposed as 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 business within the jurisdiction of the city, who are subject to the state Retail Occupational Sales and Service Tax, SDCL § 10-45 and acts amendatory thereto. Tax will apply to the municipally-owned airport outside the city corporate limits.
(Prior Code, § 1.0802) (Ord. 460, passed 8-11-2003; Ord. 469, passed 9-1-2005)