{"data":{"id":"us-sd/sdcl-10-52-19","jurisdiction":"us-sd","citation":"SDCL § 10-52-19","heading":"Capital improvement tax--Taxable gross receipts--Rate--Conformance.","body":"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.\nThe 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.","path":["TITLE 10. TAXATION","CHAPTER 10-52. UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW"],"source_url":"https://sdlegislature.gov/Statutes/10-52-19","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"c255a45a899c2ad307ed336cd15797908f00c7ed86e7635c46fea596f3bcb6ea","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-52-18","next":"us-sd/sdcl-10-52-20"},"notice":"GroundRules: Original legal text. Not legal advice."}