South Dakota § 9-55-14 Levy of general business occupation tax in addition to or in place of special assessments.

South Dakota Statutes

§ 9-55-14 — Levy of general business occupation tax in addition to or in place of special assessments.

South Dakota § 9-55-14

Title 9MUNICIPAL GOVERNMENT

Ch. 9-55BUSINESS IMPROVEMENT DISTRICTS

This text of South Dakota § 9-55-14 (Levy of general business occupation tax in addition to or in place of special assessments.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.D. Codified Laws § 9-55-14 (2026).

Text

In addition to or in place of a special assessment, a municipality may levy a general business occupation tax upon the businesses and users of space within a district established for acquiring, constructing, maintaining, or operating public off - street parking facilities and providing in connection therewith other public improvements, facilities and activities authorized by this chapter, for the purpose of paying all or any part of the total cost and expenses of any authorized improvement, facility or activity within such district. Notice of a hearing on any such tax shall be given to the businesses and users of space of such districts in the same manner as provided in § 9-55-13 .

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In addition to or in place of a special assessment, a municipality may levy a general business occupation tax upon the businesses and users of space within a district established for acquiring, constructing, maintaining, or operating public off - street parking facilities and providing in connection therewith other public improvements, facilities and activities authorized by this chapter, for the purpose of paying all or any part of the total cost and expenses of any authorized improvement, facility or activity within such district. Notice of a hearing on any such tax shall be given to the businesses and users of space of such districts in the same manner as provided in § 9-55-13 .