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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-52B-4

Ordinance to impose tax--Contents

Official textsdlegislature.gov

Effective July 1, 2026
10-52B-4 . Ordinance to impose tax--Contents.
To impose a gross receipts tax pursuant to § 10-52B-1 , the governing body of a county shall adopt an ordinance pursuant to chapter 7-18A . The ordinance must specify the governing body will provide property tax relief on the county property tax levy to all property classified as owner-occupied, as defined in § 10-13-39 , in the county and must direct the creation of the property tax reduction fund to be administered in accordance with this chapter.

Last amended: Source: SL 2026, ch 55 , § 8.

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In this chapter (40 sections)
  1. 10-52-11 · 10-52-11. Repealed by SL 2002, ch 64, § 41, as amended by SL…
  2. 10-52-12 · 10-52-12. Repealed by SL 2002, ch 64, § 42, as amended by SL…
  3. 10-52-13 · Municipality to report boundary changes to secretary of…
  4. 10-52-14 · Transportation of property and passengers within single…
  5. 10-52-16 · 10-52-16. Repealed by SL 2002, ch 64, § 48, as amended by SL…
  6. 10-52-17 · Refund to contractors or subcontractors of sales or use tax…
  7. 10-52-18 · Timely filing of returns and payment of…
  8. 10-52-19 · Capital improvement tax--Taxable gross…
  9. 10-52-20 · Capital improvement tax--Ordinance--Contents--Board…
  10. 10-52-21 · Capital improvement tax--Referendum election--Notification…
  11. 10-52-22 · Capital improvement tax--Special municipal fund
  12. 10-52-23 · Capital improvement tax--Special municipal fund--Authorized…
  13. 10-52-24 · Capital improvement tax--Duration
  14. 10-52-25 · Capital improvement tax--Time required for subsequent tax
  15. 10-52A-1 · Definitions
  16. 10-52A-2 · Additional municipal non-ad valorem tax…
  17. 10-52A-3 · Department to administer tax
  18. 10-52A-4 · 10-52A-4, 10-52A-4.1. Repealed by SL 2006, ch 61, §§ 6, 14,…
  19. 10-52A-5 · 10-52A-5. Repealed by SL 2007, ch 65, § 12
  20. 10-52A-6 · Applicability of certain other provisions
  21. 10-52A-7 · Promulgation of rules--Scope
  22. 10-52A-8 · Penalties for violations
  23. 10-52A-9 · Taxpayer to keep books and records--Inspection--Retention…
  24. 10-52A-10 · Tax may be referred to voters--Certain taxes to continue
  25. 10-52A-11 · Administration of taxes--Forms and rules--Records
  26. 10-52A-12 · Moneys received credited to special municipal tax…
  27. 10-52A-13 · Ordinance or amendment enacted under…
  28. 10-52A-14 · Issuance of bonds--Use of proceeds of bonds
  29. 10-52B-1 · Authorization of tax--Rate--Conformity with state tax
  30. 10-52B-2 · Property tax reduction fund--Tax moneys deposited
  31. 10-52B-3 · Property tax reduction fund--Use of moneys--Property tax…
  32. 10-52B-4 · Ordinance to impose tax--Contents
  33. 10-52B-5 · Ordinance to impose tax--Referendum--No emergency clause
  34. 10-52B-6 · Ordinance to impose tax--Initiated measure
  35. 10-52B-7 · Gross receipts--Exclusion of taxes
  36. 10-52B-8 · Administration of tax--Forms--Promulgation of rules--Records
  37. 10-52B-9 · Moneys collected by department--Transfer to county property…
  38. 10-52B-10 · New or amended tax ordinance--Effective date--Notice to…
  39. 10-52B-11 · Person subject to tax--Duty to file and remit taxes
  40. 10-52B-12 · Exemption--Construction work entered into prior to tax
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