South Dakota Statutes
§ 10-46A-11 — Municipal tax on contractors--Rate--Restitution.
Any municipality may impose an excise tax on contractors gross receipts in a similar manner as imposed by this chapter; provided however, that the same shall be adopted in conformity with chapter 10-52 and the rate thereof shall not exceed one - half percent. Municipalities that have a non - ad valorem tax in effect as provided for in chapter 10-52 may not continue the tax imposed by this section on or after April 1, 1980.
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South Dakota § 10-46A-11 (Municipal tax on contractors--Rate--Restitution.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1979, ch 84, § 12K; SL 1980, ch 100, § 8.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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