Such tax is levied pursuant to the authorization granted by SDCL Chapter 10-52, as amended, which tax shall be collected by the Department of Revenue of the state in accordance with the same rules and regulations applicable to State Sales Taxes, as provided for by law, and under such additional rules and regulations as the Commissioner of Revenue of the state shall lawfully make and prescribe.
(Prior Code, § 3.14.030) (Ord. 05-14, passed - -)
Statutory reference:
Related provisions, see SDCL Chapter 10-52