10-45-23. Schedule for collection of tax from consumer.
The schedules for collection of the tax imposed by this chapter and chapter 10-52 shall be established in rule by the secretary of revenue pursuant to chapter 1-26. The schedules established by rule shall spread the tax proportionately on fractions of dollars.
Source: SL 1965, ch 288, §2; SL 1969, ch 267, §2; SL 1970, ch 168, §3; SL 1973, ch 62, §1; SL 1978, ch 72, §38; SL 1979, ch 84, §§2, 4; SL 1980, ch 325, §20; SL 1987, ch 98, §12; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.