South Dakota Statutes
§ 9-55-15 — Procedure for implementation of tax.
For the purposes of implementing the tax imposed under § 9-55-14 , the governing body may make a reasonable classification of businesses or users of space in a district. The collection of the tax imposed pursuant to § 9-55-14 , shall be made and enforced in such a manner as the governing body shall by resolution determine. The governing body may by resolution provide that failure to pay such tax shall constitute a violation of the resolution and shall subject the violator to a fine or other punishment as provided in such resolution.
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South Dakota § 9-55-15 (Procedure for implementation of tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1986, ch 81, § 15.
Nearby Sections
15
§ 9-1-1
Definition of terms.§ 9-1-9
Repealed.