{"data":{"id":"us-sd/sdcl-9-55-15","jurisdiction":"us-sd","citation":"SDCL § 9-55-15","heading":"Procedure for implementation of tax.","body":"For the purposes of implementing the tax imposed under § 9-55-14, the governing body may make a reasonable classification of businesses or users of space in a district. The collection of the tax imposed pursuant to § 9-55-14, shall be made and enforced in such a manner as the governing body shall by resolution determine. The governing body may by resolution provide that failure to pay such tax shall constitute a violation of the resolution and shall subject the violator to a fine or other punishment as provided in such resolution.","path":["TITLE 9. MUNICIPAL GOVERNMENT","CHAPTER 9-55. BUSINESS IMPROVEMENT DISTRICTS"],"source_url":"https://sdlegislature.gov/Statutes/9-55-15","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"4e6408419143631dc5844fe478b39723be5739bac0b0eda1f54999598de39ada","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-9-55-14","next":"us-sd/sdcl-9-55-16"},"notice":"GroundRules: Original legal text. Not legal advice."}