Municipal Gross Receipts Tax

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Municipal Gross Receipts Tax

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Section
10-52A-1

Definitions.

Section
10-52A-1.1

Gross receipts defined.

Section
10-52A-1.2

Conditions under which gross receipts include consideration retailer received from third parties.

Section
10-52A-1.3

Exclusions from definition of gross receipts.

Section
10-52A-1.4

Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.

Section
10-52A-2

Additional municipal non-ad valorem tax authorized--Rate--Purpose.

Section
10-52A-3

Department to administer tax.

Section
10-52A-4

10-52A-4, 10-52A-4.1.Repealed by SL 2006, ch 61, §§6, 14, eff. Feb. 6, 2006.

Section
10-52A-4.1

10-52A-4.1.Repealed by SL 2006, ch 61, §14, eff. Feb. 6, 2006.

Section
10-52A-4.2

Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.

Section
10-52A-5

10-52A-5.Repealed by SL 2007, ch 65, §12.

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.

Section
10-52A-15

Repealed