From and after the first day of January 2006, there is imposed as a Municipal Retail Occupational Sales and Service Tax upon the privilege of engaging in business a tax of 2% on the gross receipts of all persons engaged in business within the jurisdiction and territorial limits of the city who are subject to the State Retail Occupational Sales and Service Tax, as set forth in SDCL Chapter 10-45, as amended.
(Prior Code, § 3.14.020) (Ord. 05-14, passed - -)
Statutory reference:
Related provisions, see SDCL Chapter 10-45