SDCL § 10-52-19 — Capital improvement tax--Taxable gross receipts--Rate--Conformance

Effective July 1, 2026
10-52-19 . Capital improvement tax--Taxable gross receipts--Rate--Conformance.
In addition to any other tax imposed by a municipality under this chapter, a municipality may impose a gross receipts tax, subject to the provisions of §§ 10-52-20 , 10-52-21 , 10-52-24 , and 10-52-25 .
The rate of tax authorized by this section may not exceed one percent and must conform in all respects to the state tax under chapters 10-45 and 10-46 , with the exception of the tax rate.