{"data":{"id":"us-sd/sdcl-9-55-2","jurisdiction":"us-sd","citation":"SDCL § 9-55-2","heading":"Imposition of special assessment or general business license and occupation tax.","body":"Any municipality may impose a special assessment upon the property within a business improvement district in the municipality or a general business license and occupation tax on businesses and users of space within a business improvement district or both.","path":["TITLE 9. MUNICIPAL GOVERNMENT","CHAPTER 9-55. BUSINESS IMPROVEMENT DISTRICTS"],"source_url":"https://sdlegislature.gov/Statutes/9-55-2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"3f38c1b7f19aa418c66729b1395abae0bf1cc2b3fc81af9ddf47dea14cf40741","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-9-55-1","next":"us-sd/sdcl-9-55-3"},"notice":"GroundRules: Original legal text. Not legal advice."}