Chapter

COUNTY OPTION RETAIL SALES AND SERVICE TAX FOR PROPERTY TAX REDUCTION

S.D. Codified Laws § 10-52B-1— Authorization of tax--Rate--Conformity with state tax
S.D. Codified Laws § 10-52B-2— Property tax reduction fund--Tax moneys deposited
S.D. Codified Laws § 10-52B-3— Property tax reduction fund--Use of moneys--Property tax credit--Classifications granted credit--Administrative costs
S.D. Codified Laws § 10-52B-4— Ordinance to impose tax--Contents
S.D. Codified Laws § 10-52B-5— Ordinance to impose tax--Referendum--No emergency clause
S.D. Codified Laws § 10-52B-6— Ordinance to impose tax--Initiated measure
S.D. Codified Laws § 10-52B-7— Gross receipts--Exclusion of taxes
S.D. Codified Laws § 10-52B-8— Administration of tax--Forms--Promulgation of rules--Records
S.D. Codified Laws § 10-52B-9— Moneys collected by department--Transfer to county property tax reduction fund
S.D. Codified Laws § 10-52B-10— New or amended tax ordinance--Effective date--Notice to department
S.D. Codified Laws § 10-52B-11— Person subject to tax--Duty to file and remit taxes
S.D. Codified Laws § 10-52B-12— Exemption--Construction work entered into prior to tax