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.
Structure South Dakota Codified Laws
Chapter 52A - Municipal Gross Receipts Tax
Section 10-52A-1 - Definitions.
Section 10-52A-1.1 - Gross receipts defined.
Section 10-52A-1.3 - Exclusions from definition of gross receipts.
Section 10-52A-2 - Additional municipal non-ad valorem tax authorized--Rate--Purpose.
Section 10-52A-3 - Department to administer tax.
Section 10-52A-6 - Applicability of certain other provisions.
Section 10-52A-7 - Promulgation of rules--Scope.
Section 10-52A-8 - Penalties for violations.
Section 10-52A-9 - Taxpayer to keep books and records--Inspection--Retention period.
Section 10-52A-10 - Tax may be referred to voters--Certain taxes to continue.
Section 10-52A-11 - Administration of taxes--Forms and rules--Records.
Section 10-52A-12 - Moneys received credited to special municipal tax fund--Disbursement.
Section 10-52A-13 - Ordinance or amendment enacted under chapter--Notification--Effective date.
Section 10-52A-14 - Issuance of bonds--Use of proceeds of bonds.