South Dakota Statutes
§ 9-55-2 — Imposition of special assessment or general business license and occupation tax.
Any municipality may impose a special assessment upon the property within a business improvement district in the municipality or a general business license and occupation tax on businesses and users of space within a business improvement district or both.
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South Dakota § 9-55-2 (Imposition of special assessment or general business license and occupation tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1986, ch 81, § 2; SL 2003, ch 47, § 2.
Nearby Sections
15
§ 9-1-1
Definition of terms.§ 9-1-9
Repealed.