6-12-14 Taxing power limited.
Taxing power limited.
No county, city, or other governmental unit, including
governmental units chartered under S.D. Const., Art. IX, § 2, unless otherwise specifically provided
by statute, may, enact or increase, in any form a tax, fee, or charge that is: related to the state lottery;
similar to a tax which provides revenues to the state; or similar to state licensing or regulatory fees
enacted by statute or adopted by rule. The provisions of this section do not prohibit any tax or fee
enacted and imposed on or before March 1, 1996.
Source: SL 1997, ch 42, § 1.