From and after January 1, 2006, there is hereby imposed as a municipal retail 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 municipality, who are subject to the state’s retail occupational sales and service tax, SDCL Chapter 10-45, and acts amendatory thereto.
(Ord. 434, passed 8-1-2005)