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 municipality, who are subject to the state retail occupational sales and service tax, SDCL § 10-45 and acts amendatory thereto.
(Prior Code, § 2.08.02) (Ord. 505, passed - -; Ord. 584, passed - -; Ord. 731, passed - -; Ord. 749, passed - -; Ord. 751, passed - -; Ord. 760, passed - -)