In addition to any other tax imposed by a municipality under this chapter, a municipality may impose a gross receipts tax, subject to the provisions of §§ 10-52-20 , 10-52-21 , 10-52-24 , and
Capital improvement tax--Taxable gross receipts--Rate--Conformance
SDCL § 10-52-19 — under UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW.
SDCL § 10-52-19