An initiated ordinance to impose a gross receipts tax pursuant to § 10-52B-1 may be brought by the registered voters in the county in the same manner as provided in chapter 7-18A . Source: SL 2026, ch 55 , § 10. Effective July 1, 2026
SDCL § 10-52B-6 — under COUNTY OPTION RETAIL SALES AND SERVICE TAX FOR PROPERTY TAX REDUCTION.
SDCL § 10-52B-6
An initiated ordinance to impose a gross receipts tax pursuant to § 10-52B-1 may be brought by the registered voters in the county in the same manner as provided in chapter 7-18A . Source: SL 2026, ch 55 , § 10. Effective July 1, 2026