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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 46B - Alternate Realty Improvement Contractor's Excise Tax
§ 10-46B-9 Municipal tax on contractors--Rate--Restitution.
Universal Citation: SD Codified L § 10-46B-9 (2017)
10-46B-9. Municipal tax on contractors--Rate--Restitution. Any municipality may impose an excise tax on contractors gross receipts in a similar manner as imposed by this chapter; provided however, that the same shall be adopted in conformity with chapter 10-52 and the rate thereof shall not exceed one-half percent. Municipalities that have a non-ad valorem tax in effect as provided for in chapter 10-52 may not continue the tax imposed by this section on or after April 1, 1980.
Source: SL 1979, ch 84, § 12K; SL 1980, ch 100, § 8; SDCL Supp, § 10-46A-11.
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