2011 South Dakota Code
Title 10 TAXATION
Chapter 52A. Municipal Gross Receipts Tax
§10-52A-10 Tax may be referred to voters--Certain taxes to continue.
10-52A-10. Tax may be referred to voters--Certain taxes to continue. Any tax imposed by the governing board of any municipality pursuant to the provisions of this chapter, may be referred to a vote of the people for its approval or disapproval in the same manner as provided in §§ 9-20-7, 9-20-8, and 9-20-10. A tax imposed by municipal ordinance which was in effect on July 1, 2002, is continued under the provisions of this chapter if:
(1) The governing board of the municipality has reviewed the existing tax ordinance to determine compliance with the provisions of this chapter; and
(2) The governing board of the municipality documents the review, any amendment, and the intent to continue the tax in the official minutes of the governing board.
Any amendment made by the municipality to comply with the provisions of this chapter or the determination to continue the tax under the provisions of this chapter is deemed to be an administrative decision pursuant to § 9-20-19 and not subject to referendum.
Source: SL 2002, ch 68, § 11.
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