South Dakota Statutes
§ 10-46B-9 — 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 § 10-46B-9 (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; SDCL Supp, §
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