10-52-2. Imposition of tax--Conformance to state sales and use tax--Rate.
Any incorporated municipality within this state may impose any non-ad valorem tax in accordance with the provisions of this chapter, except upon fuel used for motor vehicles, by ordinance enacted by its local governing board. However, no tax may be levied on the sale, use, storage and consumption of items taxed under chapters 10-45 and 10-46, unless such tax conforms in all respects to the state tax on such items with the exception of the rate, and the rate levied does not exceed two percent.
Source: SL 1969, ch 190, §3; SL 1977, ch 103, §1; SL 1983, ch 101, §2; SL 1987, ch 112, §1; SL 1991, ch 111, §1; SL 1994, ch 103; SL 1995, ch 68, §46; SL 1995, ch 73, §1; SL 1997, ch 71, §1; SL 2002, ch 64, §32.
Structure South Dakota Codified Laws
Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law
Section 10-52-1 - Non-ad valorem tax defined.
Section 10-52-1.1 - Gross receipts excludes tax imposed by chapters 10-45, D, 10-52, and A.
Section 10-52-2 - Imposition of tax--Conformance to state sales and use tax--Rate.
Section 10-52-2.3 - Imposition of both non-ad valorem tax and motor and use fuel tax prohibited.
Section 10-52-2.8 - Alcoholic beverage sales--Non-ad valorem tax prohibited--Exception.
Section 10-52-2.10 - Issuance of municipal non-ad valorem tax revenue bonds.
Section 10-52-3 - Referendum procedure and scope--Continuing tax ordinances.
Section 10-52-4 - State administration--Exception.
Section 10-52-5 - Distribution of collections.
Section 10-52-5.1 - Distribution of motor and use fuel collections.
Section 10-52-9 - Effective date of ordinance.
Section 10-52-18 - Timely filing of returns and payment of taxes--Extension--Penalty or interest.