{"data":{"id":"us-sd/sdcl-10-46b-9","jurisdiction":"us-sd","citation":"SDCL § 10-46B-9","heading":"Municipal tax on contractors--Rate--Restitution.","body":"Any municipality may impose an excise tax on contractors gross receipts in a similar manner as imposed by this chapter; provided however, that the same shall be adopted in conformity with chapter 10-52 and the rate thereof shall not exceed one-half percent. Municipalities that have a non-ad valorem tax in effect as provided for in chapter 10-52 may not continue the tax imposed by this section on or after April 1, 1980.","path":["TITLE 10. TAXATION","CHAPTER 10-46B. ALTERNATE REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46B-9","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"c7adc28577a59e274df8c55c3583f6efc6ae6f46c41326f182b74ffd81e25df1","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46b-8","next":"us-sd/sdcl-10-46b-10"},"notice":"GroundRules: Original legal text. Not legal advice."}