6-12-14.Taxing power limited.
No county, city, or other governmental unit, including governmental units chartered under S. D. Const., Art. IX, §2, unless otherwise specifically provided by statute, may, enact or increase, in any form a tax, fee, or charge that is: related to the state lottery; similar to a tax which provides revenues to the state; or similar to state licensing or regulatory fees enacted by statute or adopted by rule. The provisions of this section do not prohibit any tax or fee enacted and imposed on or before March 1, 1996.
Source: SL 1997, ch 42, §1.
Structure South Dakota Codified Laws
Title 6 - Local Government Generally
Chapter 12 - Home Rule Charters
Section 6-12-1 - Expenses and cost of charter preparation and election.
Section 6-12-2 - Voting on proposal--Alternatives.
Section 6-12-3 - Alternatives proposed by board action on initiated petition.
Section 6-12-4 - Governmental structure to be established in charter.
Section 6-12-5 - Standards to be at least as stringent as state law.
Section 6-12-6 - Restrictions on power of home rule units.
Section 6-12-7 - Time of election on charter proposal by commission.
Section 6-12-8 - Special election on home rule charter--Exception.
Section 6-12-8.1 - Initiation of the action defined.
Section 6-12-9 - Preparation for election--Time of election on initiated charter.
Section 6-12-10 - Application of general election laws.
Section 6-12-11 - Filing of adopted charter with secretary of state--Violation--Effect.
Section 6-12-12 - Chapter not to invalidate prior proceedings.