South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-52B-6 — Ordinance to impose tax--Initiated measure
Effective July 1, 2026
10-52B-6 . Ordinance to impose tax--Initiated measure.
An initiated ordinance to impose a gross receipts tax pursuant to § 10-52B-1 may be brought by the registered voters in the county in the same manner as provided in chapter 7-18A .
Source: official text