The tax imposed by § 10-45D-2 shall be collected and administered by the Department of Revenue. Source: SL 2002, ch 63 , § 9; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. 10-45D-10, 10-45D-10.1. Repealed by SL 2006, ch 61 , §§ 3, 11, eff. Feb. 6, 2006. 10-45D-10.1. Repealed by SL 2006, ch 61 , § 11, eff. Feb. 6, 2006.
Administration by department
SDCL § 10-45D-9 — under GROSS RECEIPTS TAX ON VISITOR RELATED BUSINESSES.
SDCL § 10-45D-9