§ 33.16 COLLECTION.
   Such tax is levied pursuant to authorization granted by SDCL § 10-52A and shall be collected by the State Department of Revenue.
(Prior Code, § 3.16.030) (Ord. 88-1, passed - -; Ord. 02-3, passed - -)
Statutory reference:
   Related provisions, see SDCL § 10-52A