SDCL § 10-52-19: Capital improvement tax--Taxable gross receipts--Rate--Conformance.

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 10-52-25.

The rate of tax authorized by this section may not exceed one percent and must conform in all respects to the state tax under chapters 10-45 and 10-46, with the exception of the tax rate.