There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 6 LOCAL GOVERNMENT GENERALLY
Chapter 12. Home Rule Charters
§6-12-14 Taxing power limited.
SD Codified L § 6-12-14 (through 2011) What's This?
6-12-14. Taxing power limited. No county, city, or other governmental unit, including governmental units chartered under S.D. Const., Art. IX, § 2, unless otherwise specifically provided by statute, may, enact or increase, in any form a tax, fee, or charge that is: related to the state lottery; similar to a tax which provides revenues to the state; or similar to state licensing or regulatory fees enacted by statute or adopted by rule. The provisions of this section do not prohibit any tax or fee enacted and imposed on or before March 1, 1996.
Source: SL 1997, ch 42, § 1.
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