32-5A-1. Wheel tax rate--Maximum vehicle tax.
Each county may, by ordinance, impose a wheel tax on all motor vehicles, as defined in §32-3-1, registered in the county at a rate not to exceed five dollars per vehicle wheel. The tax shall be administered and collected by the county. The total vehicle tax may not exceed sixty dollars per vehicle.
Source: SL 1985, ch 248, §1; SL 1994, ch 244, §1; SL 2015, ch 165, §25, eff. Apr. 1, 2015.
Structure South Dakota Codified Laws
Chapter 05A - County Wheel Tax
Section 32-5A-1 - Wheel tax rate--Maximum vehicle tax.
Section 32-5A-1.1 - Publication of ordinance on imposition of tax--Content of announcement.
Section 32-5A-2 - Deposit, use, and distribution of proceeds.
Section 32-5A-3 - Payment by purchaser of vehicle--Dealers exempt.
Section 32-5A-4 - Notice of tax sent to owners--Cost reimbursement.
Section 32-5A-5 - Schedule of rates.
Section 32-5A-7 - Prorated tax if licensed for less than twelve months.