§ 78-36. Interpretation.

Latest version.

It is declared to be the intention of this article and the taxes levied under this article that this article shall be interpreted and construed in the same manner as all sections of SDCL Chapter 10-45 (SDCL 10-45-1 et seq.), pertaining to the South Dakota Retail Sales and Service Tax, SDCL Chapter 10-52 (SDCL 10-52-1 et seq.), the Municipal Non-Ad Valorem Tax Law, SDCL Chapter 10-52A (SDCL 10-52A-1 et seq.), the Municipal Gross Receipts Tax Act and the South Dakota Use Tax, SDCL Chapter 10-46 (SDCL 10-46-1 et seq.), and that this shall be considered a similar tax except for the rate of that tax.

(Code 1996, § 2-59(7); Ord. No. 20-98, § I(2-59(7)), 9-8-1998)

                    
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