Imposition of special assessment or general business license and occupation tax.

  1. Law
  2. South Dakota Codified Laws
  3. Municipal Government
  4. Business Improvement Districts
  5. Imposition of special assessment or general business license and occupation tax.

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9-55-2. Imposition of special assessment or general business license and occupation tax.

Any municipality may impose a special assessment upon the property within a business improvement district in the municipality or a general business license and occupation tax on businesses and users of space within a business improvement district or both.

Source: SL 1986, ch 81, §2; SL 2003, ch 47, §2.


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