<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 9-55-15 - Procedure for implementation of tax. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037395Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037395SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037395CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037395Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037395DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037395000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037395SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037395SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2037395Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=9-55-15"><span class="s2037395SENU">9-55-15</span></a><span xml:space="preserve" class="s2037395SENU">. </span><span class="s2037395CL">Procedure for implementation of tax.</span></p><p dir="ltr" class="s2037395Normal-000000"><span xml:space="preserve" class="s2037395DefaultParagraphFont">For the purposes of implementing the tax imposed under § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=9-55-14"><span class="s2037395DefaultParagraphFont">9-55-14</span></a><span xml:space="preserve" class="s2037395DefaultParagraphFont">, 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 § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=9-55-14"><span class="s2037395DefaultParagraphFont">9-55-14</span></a><span class="s2037395DefaultParagraphFont">, 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.</span></p><p dir="ltr" class="s2037395Normal"><span xml:space="preserve" class="s2037395000001"> </span></p><p dir="ltr" class="s2037395Normal"><span class="s2037395SCL">Source:</span><span xml:space="preserve" class="s2037395SCL-000002"> SL 1986, ch 81, § 15.</span></p></div></body></html>